Perubahan_Undang-Undang-PMK-Tahun 2022-Rev.pptx

Terkait dengan perubahan undang undang pmk tahun 2022 tenyang pedoman blu yg dimana ini dapat membantu mengatasi

1. Perubahan Atas Peraturan Menteri Keuangan Nomor 129/PMK.05/2020 Tentang Pedoman Pengelolaan Badan Layanan Umum [Your Name] [Presentation Date]

2. Introduction Overview of the amendment to the regulation The document outlines the amendments to the regulation regarding the management guidelines for public service agencies (Badan Layanan Umum - BLU). Here is a detailed overview of the key changes: Changes in Specific Articles: Article 157: Adjustments in compensation and economic benefits for BLU. Article 158: Direct appointment mechanism for partner selection. Article 159: Tender process for partner selection in various asset utilization forms. New Article 159A: Direct appointment for government-assigned asset utilization. Article 160: Modifications in partner selection mechanisms for non-land/building assets. Technical and Financial Management Adjustments: Article 57: Technical guidelines for annual budget preparation. Article 70: Revised BLU expenditure categories. Article 72: Improved cash management practices for BLU. Article 178 & 183: Criteria for evaluating fund management and surplus budget handling. Additional Structural Changes: Article 37A: New provisions for BLU tariff regulations. Article 44: Detailed requirements for the BLU strategic plan (RSB). Article 191: Procedures for transferring surplus budget between BLUs to ensure service sustainability. Removed or Simplified Articles: Article 58, 71, and 188: Deletion of redundant or outdated provisions. Article 43 & several paragraphs in Articles 70 and 72: Streamlined to improve clarity and reduce complexity. Importance of updating management guidelines for public service bodies The amendments aim to enhance the efficiency, accountability, and financial management of public service agencies, ensuring they align with current strategic goals and regulatory framework

3. Background The original regulation: Peraturan Menteri Keuangan Nomor 129/PMK.05/2020 The original regulation, Peraturan Menteri Keuangan Nomor 129/PMK.05/2020, sets out the guidelines for the management of Public Service Bodies (Badan Layanan Umum or BLU) in Indonesia. It establishes the framework for how these bodies should operate to provide services to the public efficiently and effectively. Key elements include: Definition and Scope: BLU are defined as government agencies established to provide goods and/or services to the public without prioritizing profit. Their operations are based on principles of efficiency and productivity. A. Financial Management: The regulation outlines the financial management system for BLU, known as the Pola Pengelolaan Keuangan Badan Layanan Umum (PPK-BLU). It includes details on budgeting, accounting, and financial reporting. B. Governance: Governance structures such as the role of the Board of Directors and Supervisory Boards are detailed. Standards for healthy business practices and continuous service quality improvement are emphasized. C. Performance and Accountability: Performance measurement and evaluation processes are mandated to ensure accountability and transparency in BLU operations. D. Asset and Debt Management: Guidelines for managing BLU assets and liabilities are provided to ensure prudent financial management. E. Remuneration and HR Policies: Policies regarding remuneration for BLU employees, including performance-based incentives, are specified. The document serves as a comprehensive guide to ensure BLU operations align with national financial management policies, enhance service delivery, and maintain financial discipline.

4. Background Why need for improvement in cash management, surplus asset utilization, receivables management, officials, remuneration, governance, and performance A. Enhancing Transparency and Accountability: Updated guidelines help establish clearer standards and procedures for financial and operational management. This enhances transparency and ensures that public funds and resources are managed responsibly and effectively, minimizing the risk of misuse or corruption. B. Improving Financial Management: Changes in financial management practices, such as cash flow management and asset utilization, help optimize the use of financial resources. This ensures that Public Service Bodies (BLU) operate within their budgets and make efficient use of public funds, contributing to better financial health and sustainability. C. Ensuring Compliance with Modern Practices: Incorporating modern management practices and technologies into the guidelines ensures that BLUs stay compliant with current standards. This includes the adoption of digital financial tools like electronic banking and mobile banking, which streamline operations and improve efficiency. D. Promoting Best Value for Money: Emphasizing the principle of best value for money ensures that BLUs get the most benefit from their expenditures. This involves balancing cost with the quality and continuity of services, leading to more efficient and effective public service delivery. E. Strengthening Internal Controls: Updated guidelines provide stricter internal controls and audit practices, helping BLUs identify and mitigate risks more effectively. This strengthens governance and enhances the protection of public assets, ensuring they are used for their intended purposes. F. Facilitating Better Performance Monitoring: Enhanced mechanisms for performance monitoring and evaluation allow for more accurate assessments of BLU performance. This facilitates continuous improvement in service delivery and ensures that BLUs are meeting their goals and objectives. G. Adapting to Changing Circumstances: Regular updates to management guidelines ensure that BLUs can adapt to changing circumstances, such as new regulatory requirements, technological advancements, and evolving public needs. This flexibility is crucial for maintaining the relevance and effectiveness of public service bodies. H. Supporting Strategic Goals: Updated guidelines align BLU operations with national strategic goals and policies. This ensures that public service bodies contribute effectively to broader government objectives, such as improving public welfare, economic development, and social equity. Summary Updating management guidelines for public service bodies is essential to ensure they operate efficiently, transparently, and effectively. These updates help BLUs adapt to modern practices, improve financial management, enhance accountability, and continuously improve service delivery. This, in turn, contributes to better public service outcomes and the achievement of national strategic goals.

5. Legal Considerations Relevant laws and regulations: - Article 17 paragraph (3) of the 1945 Constitution “Negara mengatur dan mengurus keuangan negara dan pembangunan dengan prinsip yang efisien dan produktif untuk mensejahterakan rakyat dan meningkatkan kemakmuran rakyat ." - Law Number 1 of 2004 on State Treasury Tentang ( Perbendaharaan Negara) in Indonesia regulates the management of state finances, including revenue, expenditure, and financial accountability. The law aims to ensure transparency, accountability, and efficiency in the handling of state funds. Key provisions of this law include guidelines for budgeting, financial management, and reporting mechanisms to safeguard public funds. - Law Number 39 of 2008 on State Ministries Tentang (Kementerian Negara) in Indonesia outlines the organization, roles, and functions of state ministries. This law defines the establishment, composition, and duties of ministries, including their responsibilities in implementing government policies and programs. Key provisions of Law Number 39 of 2008 include: A. Establishment and Composition: It specifies the criteria and procedures for establishing ministries and their organizational structure. B. Functions and Duties: It defines the roles and responsibilities of ministries in formulating and implementing government policies and programs related to their respective sectors. C. Coordination: It outlines mechanisms for inter-ministerial coordination and collaboration to ensure coherent policy implementation. D. Accountability: It establishes accountability mechanisms for ministries in terms of performance, budgeting, and reporting. - Government Regulation Number 23 of 2005 on BLU Financial Management This regulation sets guidelines and procedures to ensure efficient and accountable financial management within BLUs. Key provisions of Government Regulation Number 23 of 2005 include: A. Budgeting: Guidelines for preparing and managing budgets, ensuring they align with the objectives and functions of the BLU. B. Revenue Management: Procedures for generating and managing revenues, including fees, charges, and other income sources. C. Expenditure Management: Rules and controls for spending, ensuring funds are used effectively and in accordance with legal requirements. D. Accountability and Reporting: Requirements for financial reporting, auditing, and accountability mechanisms to enhance transparency and oversight. E. Internal Control: Establishing internal control mechanisms to prevent fraud, misuse of funds, and ensure compliance with regulations.

6. Definitions Definitions of terms used in the regulation: - BLU (Public Service Agency) Public Service Agency in English. BLUs are entities established by the Indonesian government to provide specific public services efficiently and effectively. They operate under a semi-autonomous framework, aiming to improve service delivery and accountability compared to traditional government agencies. Key characteristics and aspects of BLUs include: A. Autonomy: BLUs have a degree of financial and operational autonomy, allowing them to manage their budgets and resources independently within the framework of government regulations. B. Service Delivery: They are tasked with delivering specific public services such as healthcare, education, transportation, or utilities, aiming to enhance service quality and accessibility. C. Financial Management: BLUs follow specific financial management guidelines, including revenue generation, expenditure control, and reporting standards, as outlined in regulations such as Peraturan Menteri Keuangan (PMK). D. Accountability: Despite their autonomy, BLUs are accountable for their performance and financial management to regulatory bodies, stakeholders, and the public. E. Regulation: Regulations like Peraturan Menteri Keuangan Republik Indonesia Nomor 23/PMK.05/2021 provide guidelines on financial management and accountability for BLUs, ensuring they operate efficiently and transparently. - Flexible Budgeting - Asset Utilization - Healthy Business Practices

7. Definitions Definitions of terms used in the regulation: - Flexible Budgeting Flexible budgeting is a financial planning and management technique that allows organizations to adjust their budgets based on changes in activity levels, revenue projections, or other variables. It enables organizations to forecast financial outcomes more accurately and make timely adjustments to meet evolving circumstances. Here are key features and benefits of flexible budgeting: A. Adjustability: Flexible budgets can be adjusted to reflect changes in business conditions, such as sales volumes, production levels, or economic factors. This flexibility helps in aligning budgeted amounts with actual performance expectations. B. Performance Evaluation: By comparing actual results with the flexible budget, organizations can assess performance more accurately. Variances between budgeted and actual figures provide insights into operational efficiencies or inefficiencies. C. Scenario Planning: Organizations can create multiple budget scenarios based on different assumptions or scenarios. This allows them to prepare for various outcomes and make informed decisions in uncertain environments. D. Resource Allocation: Flexible budgeting helps in optimizing resource allocation by reallocating funds to areas that show higher potential or reallocating resources based on changing priorities. E. Decision Making: It facilitates better decision-making by providing management with real-time insights into financial performance and allowing them to adjust strategies accordingly. F. Cost Control: It supports cost control efforts by enabling organizations to monitor and manage expenses more effectively, responding promptly to cost overruns or savings opportunities. In summary, flexible budgeting enhances organizational agility and responsiveness by allowing for dynamic adjustments in financial planning and resource allocation. It promotes better decision-making and performance evaluation, contributing to overall financial health and sustainability - Asset Utilization - Healthy Business Practices

8. Management and Governance Roles and responsibilities of BLU management Introduction of new roles such as the Supervisory Board and its Secretary

9. Key Changes Addition and modification of several provisions in the regulatio n Government regulations, including Government Regulation Number 23 of 2005 on BLU Financial Management, can be amended or revised through additional provisions or modifications. These changes typically involve issuing new regulations or amendments to existing ones to address evolving needs, improve effectiveness, or enhance regulatory clarity. When modifications are made to regulations like Government Regulation Number 23 of 2005, they may involve: A. Addition of Provisions: Introducing new rules or guidelines to address emerging issues or improve existing practices in BLU financial management. B. Modification of Existing Provisions: Amending current rules to streamline processes, enhance transparency, or strengthen financial controls within BLUs. C. Clarification of Ambiguous Provisions: Providing clearer interpretations or guidelines to ensure consistent application and understanding of the regulation. D. Incorporation of Feedback and Stakeholder Input: Taking into account feedback from stakeholders, experts, or public consultations to refine and improve regulatory frameworks. E. Alignment with National Policies or Priorities: Adapting regulations to align with broader national policies, goals, or legal frameworks. These additions and modifications are essential for keeping regulatory frameworks up-to-date and effective in achieving their intended objectives New roles introduced, such as: - Secretariat of the Supervisory Board The specific job responsibilities of the Secretariat of the Supervisory Board, as defined in such regulations, may include: A. Administrative Support: Providing administrative assistance to the Supervisory Board, including organizing meetings, preparing agendas, and maintaining records. B. Documentation and Reporting: Ensuring accurate documentation of Supervisory Board meetings, decisions, and actions, and preparing reports as required by the regulation. C. Communication: Facilitating communication between the Supervisory Board, management, stakeholders, and external parties. D. Legal and Compliance Assistance: Assisting with legal and compliance matters related to the functions of the Supervisory Board, ensuring adherence to applicable laws and regulations. E. Coordination: Coordinating activities related to the Supervisory Board's oversight functions, such as audits, reviews, or evaluations. F. Research and Analysis: Conducting research, gathering information, and preparing briefings or recommendations for the Supervisory Board. G. Confidentiality and Ethics: Handling confidential information with discretion and maintaining high ethical standards in all operations.

10. Key Changes New definitions , such as: - Healthy Business Practices While it primarily pertains to financial management and oversight, it indirectly influences healthy business practices within organizations, especially those under its regulatory purview. Based on such regulations, role responsibilities related to promoting healthy business practices may include: A Compliance with Financial Regulations: Ensuring strict adherence to financial laws and regulations outlined in PMK 202/PMK.05/2022, which promotes transparency and accountability in financial practices. B. Ethical Standards: Upholding high ethical standards in financial operations, including procurement, expenditure, and revenue management, to prevent corruption and malpractice. C. Risk Management: Implementing effective risk management practices to identify, assess, and mitigate financial risks that could impact the organization's stability and operations. D. Transparency and Accountability: Promoting transparency in financial reporting and decision-making processes, ensuring stakeholders have clear and accurate information. E. Internal Controls: Establishing robust internal control mechanisms to safeguard assets, prevent fraud, and ensure compliance with financial policies and procedures. F. Stakeholder Engagement: Engaging with stakeholders, including government agencies, investors, and the public, to foster trust and demonstrate commitment to responsible financial management. G. Environmental and Social Responsibility: Integrating considerations of environmental sustainability and social responsibility into financial practices where applicable, aligning with broader national goals. H. Continuous Improvement: Encouraging continuous improvement in financial governance and management practices through periodic reviews, audits, and performance evaluations. These responsibilities help organizations operating under the regulations outlined in PMK 202/PMK.05/2022 to maintain financial health, sustainability, and credibility while contributing positively to the overall business environment in Indonesia

11. Key Changes New definitions such as: - Flexible Budgeting Pattern Peraturan Menteri Keuangan Republik Indonesia Nomor 202/PMK.05/2022, as it pertains to financial regulations in Indonesia, focuses primarily on fiscal management and governance rather than specific detailed guidelines on "Flexible Budgeting Pattern" as a term. However, the principles of budgeting flexibility and financial management within such regulations can be inferred and applied in the following ways: Adaptability to Economic Conditions: The regulation may encourage organizations to adopt budgeting practices that allow for adjustments in response to economic fluctuations or changes in revenue and expenditure patterns. Scenario Planning: Organizations may be encouraged to incorporate scenario-based budgeting techniques, allowing for multiple budget scenarios based on different economic or operational assumptions. Performance-Based Budgeting: Emphasis may be placed on linking budget allocations to performance outcomes, enabling adjustments based on actual performance results and strategic priorities. Risk Management: Budgeting processes may integrate risk management considerations, allowing for contingency planning and resource allocation adjustments in response to identified risks. Flexibility in Resource Allocation: Organizations may be encouraged to allocate resources flexibly across different programs or activities based on changing priorities or emerging needs, while ensuring compliance with regulatory guidelines. Monitoring and Evaluation: Robust monitoring and evaluation mechanisms may be promoted to assess the effectiveness of budgeting decisions and facilitate timely adjustments as necessary. While Peraturan Menteri Keuangan Republik Indonesia Nomor 202/PMK.05/2022 may not explicitly define "Flexible Budgeting Pattern," these principles align with promoting adaptive and responsive financial management practices within organizations

12. Financial Management Changes in cash management and asset utilization Introduction of flexible budgeting patterns New guidelines for receivables management

13. Performance and Evaluation Criteria for evaluating BLU performance and governance Introduction of maturity assessment principles for governance and performance evaluation

14. Conclusion Summary of the key changes and their impact on BLU management A. Improved Cash and Surplus Management: Enhancements in the management of cash flow and surplus funds. B. Asset Utilization: Better guidelines on asset utilization for efficiency. C. Debt Management: More detailed procedures for managing receivables. D. Governance and Oversight: Updated roles and responsibilities for management and supervisory boards. E. Remuneration and Performance Management: Revised remuneration structures linked to performance metrics. F. Transparency and Reporting: Strengthened reporting requirements to enhance transparency and accountability. These changes aim to refine the operational framework of BLUs, ensuring they can provide higher quality services to the public and operate with greater financial efficiency and transparency . Importance of implementing these changes for improved service delivery

15. Questions and Answers Open floor for questions from the audience