Corresponding Author: Rina
Andriani
E-mail: [email protected]
INTRODUCTION
The management of State-Owned Property in the
form of government-owned houses is still not optimal. This is evidenced by the
continued existence of problems faced by ministries/agencies in managing
state-owned property in the form of government-owned houses (Wijaya et
al., 2022). Based on the results of an
examination by the Supreme Audit Agency of the Republic of Indonesia on the
Central Government Financial Statements for 2021, there are problems with
assets, including assets in the form of state houses controlled by other parties
or fixed assets whose whereabouts are unknown in 23 ministries/agencies.
The Ministry of Public Works and Public Housing is one
of the ministries that is still facing this problem (Pribadi, 2020). The evaluation of budget implementation within the
Ministry of Public Works and Public Housing (Kementerian PUPR) indicates the
recurring findings of the Financial Audit Board, including the continued
presence of State-Owned Assets being held by other parties. (BKPK PUPR, 2019). In fact, many official houses have changed their
function in the field. They are controlled by the families of retirees, not by
the employees concerned (BH and KPDPP PUPR,
2020). The existence of a state house controlled by another
party who is not entitled to it or the use of a state house not by its function
indicates that external parties have committed abuse to the organization. The
intended abuse is a process, method, or act of abusing or doing something
improperly.
According to the Regulation of the Minister of Finance
Number 138/PMK.06/2010, a state house is a building owned by the state and
functions as a residence or residence and a family development facility, as
well as supporting the implementation of the duties of officials and civil
servants (Kharisma, 2020) .
By its designation, a state house should be used
according to its function, namely as a residence or residence for civil
servants, and used to support the implementation of the duties of the employee
concerned.
Conditions for occupancy in a country house depend on
the status of the class of the country house. As stated in Government
Regulation Number 40 of 1994, state houses are divided into 3 (three) groups,
namely class I state houses or official houses, class II state houses or
commonly known as official homes, and class III state houses (Rahayu, 2022). Occupation of a class I state house is valid only if
the employee holds a certain position. Class II state housing occupancy applies
to civil servants who are still actively working. If the employee retires, the
state house must be returned to the state; in this case, it is returned to the
user of the goods. Class III state housing occupancy is reserved for civil
servants, retired civil servants, and heirs of civil servants/retired employees.
A country house is a house
that functions as a residence or residence (Kurniati,
2018). Using a country house is not
by the specified function, and handing over part or all of the house to another
party is a prohibition on the occupancy of a country house (MALAU, 2022). If the prohibition is carried out, it is a violation
by the occupants of the conditions for the occupancy of a state house. The
Association of Certified Fraud Examiners (ACFE) states that asset misuse is a
form of fraud or fraud (Mardiah, 2021).
The fraud triangle theory states that fraud can occur
due to three factors, namely pressure, opportunity, and rationalization (Diany & Ratmono,
2014). Internal audit is one of the controls owned by the
organization to minimize fraud (Wibowo, 2023). Therefore, every government agency must build a
reliable internal control system to prevent irregularities or obstacles in
achieving the entity's objectives.
The problem of country houses is an old problem that
has yet to be optimally resolved. The value may need to be more material when
compared to the value of state property as a whole. However, if a solution is
not immediately found, it can disrupt accountability for the management of
state property (Nuryani, 2020). This result is supported by previous research on law
enforcement against controlling state houses within the Ministry of Finance (Adhana, 2013). It also states that applying law enforcement to
control state houses within the Ministry of Finance is still being carried out
with a persuasive and repetitive approach and needs clear stages of legal
action (Adhana, 2013). The factor of budget availability that could be more
optimal and the appropriate capacity of officials who are given authority in
law enforcement makes the law enforcement of the State House within the
Ministry of Finance ineffective and running slowly. In contrast to previous
research, this study will examine the problems of class III state houses. This
research aims to discover the process of asset misuse in the form of state
houses, the causes, and solutions to solve these problems.
METHODS
This research uses
a qualitative method with a case study research type and is descriptive. This
research focuses on the problem of misuse of state property in the form of
class III state houses. This research begins by gathering general information
about the management of country houses and the constraints and problems they
face.
This research was
conducted at the Sub-Directorate for State Buildings and Homes, Directorate of
Building Management, Directorate General of Cipta Karya, Ministry of PUPR. The
location of this research was chosen because the sub-directorate of the Sub-directorate
of State Houses and Buildings has duties and functions in managing class III
state houses.
The data used in
this study consisted of primary data and secondary data. Primary data were
obtained from interviews with informants in the form of interview transcripts.
Secondary data is obtained from already available documents, such as documents
of laws and regulations, standard operating procedures, reports on supervision
and control, scientific articles, and so on. Methods of data collection are
done using interviews and documentation.
The informants in
this study were the managers of class III state houses from the Sub Directorate
of Buildings and State Houses and residents of state houses. The managers of
state houses who became informants in this study were: the Head of the Sub
Directorate, Sub Coordinator of Implementing State House Tasks, and
Staff/Executives at the Sub Directorate of Buildings and State Houses. Other
informants, researchers will also interview residents of country houses to find
out information related to country houses from the side of residents as parties
who use/use country houses.
Researchers use the
data analysis method, which refers to the qualitative analysis method. The qualitative analysis starts with data reduction, data presentation, and
conclusion. Triangulation and member checking were carried out to gain
confidence regarding the validity of the data (Sekaran & Bougie, 2019). The triangulation used is source triangulation which is
done by checking the data obtained through several sources. Member checking is
done by clarifying the statement of the source regarding an incident during the
interview or by asking other sources to clarify that the statement of the
previous source is true.
RESULTS AND DISCUSSION
Management process of Class III
State House
Class III country house management includes transferring
status, determining class III status, occupancy of class III country houses,
transfer of rights, lease purchase, and property rights (Nurhayati, 2021). The transfer of the status of a class III state house
is a change in the status of a class II state house to a class III state house.
This transferred state house can be in the form of a stand-alone house and the
form of an apartment unit and can be transferred with or without the land. The
status transfer is evidenced by issuing a Decree on Determining the Status of
Group III State Houses signed by the Directorate General of Cipta Karya.
Not all class II state houses can be transferred to the
status of class III state houses. Class II state houses that function as
civilian dormitories and the Indonesian National Armed Forces (TNI) or Police
(Polri), as well as houses still in dispute, cannot be transferred to class III
state houses. In addition, transferring the status of a class II state house to
a class III state house must meet certain requirements, as stated in the
Minister of Public Works Regulation Number 22 of 2008 (Bareta et al., 2020). By Government Regulation Number 31 of 2005, class II
state houses that have the function of directly serving or are located in the
environment of an agency office, hospital, school, university, airport,
seaport, and laboratory/research center are designated as state houses. group I
(Adhana, 2013).
The status transfer of a Group II State House to a Group
III State House was carried out based on a proposal to transfer the status from
the Head of the Agency concerned to the Minister of Public Works, in this case,
the Director General of Cipta Karya (Malau, 2022). Suppose the area of land and buildings exceeds the standard
type and class. In that case, the excess area of land and buildings must obtain
written permission from the Echelon I official concerned.
The next process is occupancy after the status of a class
II state house is transferred to a class III state house. Statehouse occupancy
can only be given to officials or civil servants. To be able to live in a state
house, officials or civil servants must have an Occupation Permit (SIP) issued
by an authorized official. The obligations and prohibitions for occupancy in
class III state houses are the same as those in class I and II. However, there
are differences in the occupancy time and the parties entitled to occupy the
house. The occupancy of a class I state house and a class II state house is
limited only when the official is in office or while the employee is still
active. If the holder of a Residential Permit (SIP) dies, for class I state
houses and class II state houses, the heirs must vacate the state house they
are living in no later than 2 (two) months after receiving the decision to
revoke the occupancy permit and hand over the house in complete condition to
the head of the agency or appointed official. Meanwhile, for class III state
houses, occupancy can be transferred to a widow/widower, the legitimate child
of a civil servant.
The transfer of rights to class III country houses is the
sale of class III country houses to residents. Transferring class III state
housing rights must obtain approval from the Minister of Finance. Based on the
approval of the Minister of Finance, the Minister of Public Works, in this
case, the Director General of Human Settlement, determines the decision to
transfer rights to state houses and determines the price of the house with or
without the land based on an appraisal and assessment. Appraisal and evaluation
of state houses is carried out by an appraiser and appraiser committee formed
by the Minister of Public Works. A copy of the decision to transfer rights to
state houses and determine the price of class III state houses shall be
submitted to the Minister of Finance and the head of the agency concerned.
Class III state housing rights transfer is carried out
through lease and purchase with a maximum period of 20 (twenty) years and a
minimum of 5 (five) years. Rental purchase payments are made in installments
and deposited directly into the state treasury by the occupants. Suppose the
occupant has paid the lease purchase payment. In that case, a certificate of
completion of the lease purchase certificate will be issued. Then, the
occupants applied for transferring ownership rights to the house and relinquishing
land rights. This decree on the transfer of house ownership rights and the
relinquishment of land rights will be the basis for occupants to apply for a
land certificate application to the National Land Agency.
Management Problems of State Houses Class III
The management of class III state houses still needs to
be solved. One example of a problem in the management of class III country
houses is the presence of occupants who have exceeded the deadline for paying
the rent to buy class III country houses. According to regulations, the term of
the lease-purchase agreement is a minimum of 5 (five) years and a maximum of 20
(twenty) years (Bungangu, 2017). In reality, many occupants have exceeded the 20-year
lease agreement. The cause of this problem is usually due to occupants needing
to pay on time. When an occupant dies, the heirs do not know that there are
installments for the purchase of a class III state house that must be paid to
the state treasury, resulting in a delay in payment that exceeds the term of
the lease-purchase agreement. The management of class III state houses has
followed up on this problem by coordinating with the Ministry of Finance as the
goods manager. However, until now, there has yet to be an established policy
regarding resolving these problems.
Preventive steps
taken by the management of class III country houses so that these problems do
not occur again are to carry out supervision and control. Supervision and
control are carried out by direct visits to state house occupants to review
their occupancy and notify them regarding installment payments. Another control
activity is by giving notification letters to residents who are nearing
maturity so that they immediately make installment payments.
Another example of
problems in the management of class III state houses is related to transferring
the status of a class II state house to a class III state house. For example, a
state house in an agency's office environment can be processed to transfer its
status to a class III state house. This can occur due to administrative errors.
For example, based on the requirements document submitted by Ministry X as the
Ministry proposing the transfer of the status of a class II state house to a
class III state house, the proposed class II state house fulfills the
requirements to transfer its status to a class III state house so that the
status transfer process is approved. The house is determined to be a class III
state house. However, a problem was later found that the transferred house was
located in an office environment, so its status could not be transferred to
become a class III state house. According to Government Regulation 31 of 2005,
a state house that directly serves or is located in the environment of an
agency office, hospital, school, university, airport, seaport, and
laboratory/research center is determined to be a Class I State House. (Nurhayati, 2021) .
This problem becomes a finding in the proposing Ministry
(e.g., ministry X) so that the proposing Ministry coordinates with the manager
of class III state houses, in this case, the Ministry of Public Works and
Public Housing, to follow up on the problem. The proposing Ministry
(ministerial X) submits a request to cancel the class III status of the house.
After going through various studies and coordination, the problem of
transferring the status of the house was followed up by canceling the class III
status of the house. The authority to manage the country house was returned to
the Ministry of Origin (ministry X).
A lack of internal control can cause problems like the
one above. Every government agency must build a reliable internal control
system to prevent irregularities or obstacles in achieving the entity's goals.
Securing assets as a form of internal control must be carried out so that there
is no loss of assets, in this case, about state houses whose rights cannot be
transferred.
CONCLUSION
The management of class III state houses
begins with the transfer of status of class II state houses to class III state
houses, transfer of rights, lease purchase agreements, and transfer of property
rights. The problems faced in implementing the management of class III country
houses include occupants passing the 20-year lease-purchase agreement and
transferring the status of countries that must comply with the provisions. A
lack of internal control can cause these problems. Therefore, organizations, in this case, government
agencies, need to have a reliable internal control system as a form of
prevention so that such problems do not occur.
REFERENCES
Adhana, H. I. (2013). Penegakan Hukum Terhadap Penertiban
Rumah Negara Di Lingkungan Kementerian Keuangan. " Dharmasisya� Jurnal
Program Magister Hukum FHUI, 1(1), 34.
Bareta, R. D., Dwiyantoro, Y., &
Adhiputranto, P. (2020). Kajian
Pengenaan Biaya dalam Penggunaan Barang Milik Negara. Jurnal Manajemen
Perbendaharaan, 1(1), 95�115. https://doi.org/10.33105/jmp.v1i1.345
Bungangu, S. (2017). Tinjauan Yuridis Atas Kepemilikan Rumah
Susun Menurut Undang-undang Nomor 20 Tahun 2011. Lex Privatum, 5(3).
Diany, Y. A., & Ratmono, D. (2014). Determinan
kecurangan laporan keuangan: Pengujian teori fraud triangle. Fakultas
Ekonomika dan Bisnis.
Kharisma, M. (2020). Tinjauan Yuridis Terhadap Pengaturan
Pemanfaatan Rumah Negara Selain Sebagai Tempat Tinggal Di Indonesia. Novum: Jurnal Hukum, 7(3). https://doi.org/10.2674/novum.v7i3.32702
Kurniati, N. (2018). Pengalihan Hak
Rumah Negara Kepada Pegawai Negeri Dalam Penerapan Hukum Sewa Beli. Jurnal
Bina Mulia Hukum, 2(2), 233�243.
MALAU, M. K. (2022). Tinjauan Atas
Pelaksanaan Penghapusan Bmn Berupa Rumah Dinas Dalam Keadaan Rusak Berat Pasca
Kebakaran Di Kpknl Medan Tahun Anggaran 2021. Politeknik Keuangan Negara STAN.
Mardiah, S. (2021). Faktor-Faktor Yang Mempengaruhi
Penyalahgunaan Aset. KRISNA: Kumpulan Riset Akuntansi, 13(1),
14�24.
Nurhayati, P. I. (2021). Perjanjian Sewa Beli Rumah Negara. Widya
Yuridika: Jurnal Hukum, 4(1), 27�40. https://doi.org/10.31328/wy.v4i1.2264
Nuryani, E. (2020). Optimalisasi
Pengelolaan Kekayaan Negara Berupa Rumah Negara. Www.Djkn.Kemenkeu.Go.Id. https://www.djkn.kemenkeu.go.id/kanwil-kaltim/baca-artikel/13503/Optimalisasi-Pengelolaan-Kekayaan-Negara-Berupa-Rumah-Negara.html
Pribadi, Y. (2020). Pemanfaatan sukuk
untuk pembiayaan proyek infrastruktur pada kementerian pekerjaan umum dan
perumahan rakyat. JIAP (Jurnal Ilmu Administrasi Publik), 8(2),
275�284. https://doi.org/10.31764/jiap.v8i2.2458
PUPR, B. H. dan K. P. D. P. P. (2020). Kementerian PUPR
Siap Manfaatkan Tanah Milik Pemerintah Untuk Pembangunan Public Housing dan
Rumah Negara. Perumahan.Pu.Go.Id.
https://perumahan.pu.go.id/news/kementerian-pupr-siap-manfaatkan-tanah-milik-pemerintah-untuk-pembangunan-public-housing-dan-rumah-negara
PUPR, B. K. P. K. (2019). Pengelolaan Keuangan dan BMN
Secara Benar Wujudkan Keberhasilan Penyelenggaraan Pemerintahan. Pu.Go.Id.
https://pu.go.id/berita/pengelolaan-keuangan-dan-bmn-secara-benar-wujudkan-keberhasilan-penyelenggaraan-pemerintahan
Rahayu, A. S. (2022). Pengantar Pemerintahan Daerah:
Kajian Teori, Hukum dan Aplikasinya. Sinar Grafika.
Sekaran, U., & Bougie, R. (2019). Research methods for
business. John Wiley & Sons, Incorporated.
Wibowo, D. (2023). Pencegahan Fraud Melalui Audit Internal
dan Pengendalian Internal pada Bank Syariah Indonesia. Jurnal Ilmiah Ekonomi
Islam, 9(1), 1485�1491. http://dx.doi.org/10.29040/jiei.v9i1.8486
Wijaya, F., Atik, A., & Kaemirawati, D. T. (2022). Upaya
Hukum Penyelesaian Sengketa Barang Milik Negara Berupa Aset Tanah Pangkalan
Udara. Wajah Hukum, 6(1), 108�117. http://dx.doi.org/10.33087/wjh.v6i1.785
