Analysis of debt settlement mechanisms to third party providers of goods and services at the District Government providing goods and services
Keywords:
Third Party Debt Settlement Mechanisms, Providers of Goods and Services
Abstract
This research aims to analyze the debt settlement mechanism to third party providers of goods and services as well as the supporting and inhibiting factors of the debt settlement mechanism to third party providers of goods and services. The approach that researchers used in this research was a qualitative approach with a descriptive research strategy. This research was carried out at the North Penajam Paser Regency Government from February to March 2025. The informants in this research were 5 (five) informants. The results of this research show that the mechanism that works in resolving debts from third parties providing goods and services is the process of proposing debt recognition from Regional Work Units, reconciling debt data, and carrying out debt reviews as debt recognition which will be budgeted for in the Amendment to the Regional Revenue and Expenditure Budget. In addition, the Review Results Report becomes a reference for the Regional Financial and Asset Agency to record in the Regional Government Financial Report. Debt settlement will be carried out if the work package owed has been stated and included in the sub-activities in the Amendment to the Regional Revenue and Expenditure Budget for the following year. The supporting factor in resolving debts to third party providers of goods and services is the existence of the Minutes of Debt Reconciliation as an initial reference in the process of resolving debts to third party providers of goods and services, while the inhibiting factor is the absence of regulations in the North Penajam Paser Regency Government at the level of regional head regulations that regulate debt management and the commitment of third parties together with regional work units in terms of completing the required documents for debt settlement.
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Law of the Republic of Indonesia number 37 of 2004 concerning bankruptcy and postponement of debt payment obligations article 22
Wanda, Aulia, and Anik Yuliati. "Analysis of the Application of Accounting Information Systems to Short-Term Debt Payment Procedures to PT BSM Suppliers." Scientific Journal of Economics, Management, Business and Accounting 1.2 (2024): 768-774.
Wise, farizal dwi. The effect of financial constraints on leasing and debt decisions. Diss. Airlangga University, 2018.
Wijaya Emil Tanaga, and Sofia Prima Dewi. "Factors influencing debt policy." Journal of Accounting Paradigm 6.4 (2024): 1568-1577.
AfD, yes. "Validity and Reliability in Qualitative Research." Indonesian Journal of Nursing 12.2 (2008): 137-141.
Agusta, Ivanovich. "Qualitative Data Collection and Analysis Techniques." Center for Socio-Economic Research. Agricultural Research and Development, Bogor 27.10 (2003): 179-188.
Andriyana, dede. "The Concept of Debt in Islamic Sharia." Al-Fatih Global Journal of Mulia 2.2 (2020): 49-64.
Akbar, Wahyu Saputra, and Syamsir Syamsir. "Reform of the Budgeting System and Procurement of Goods and Services (Procurement) of Dharmasraya Regency, West Sumatra." Public Journal 18.02 (2024): 83-95.
Arifin, Zaenal, and Ade Haryani. "Analysis of the Procurement of Goods and Services." Epigram (e-Journal) 11.2 (2014).
Assyakurrohim, Dimas, et al. "Case study methods in qualitative research." Journal of Science and Computer Education 3.01 (2023): 1-9.
Betham, ashari abd asis, nasrun hipan, and firmansyah fality. "Juridical Analysis of Government Procurement Procedures and Legal Protection for Goods/Services Procurement Actors." Journal of Judicial Conduct 3.2 (2019): 191-212.
Technical Bulletin number 22 of government accounting standards on accrual-based accounting
Damn, judita. "Legal Consequences of Bankruptcy Judgment and Delay of Debt Payment Obligations Based on Law Number 37 of 2004." Lex Crimen 6.2 (2017).
Djae, Raoda M., Rasid Pora, and Marno Wance. "Factors Triggering the Debt of the North Maluku Provincial Government in the 2018 Budget." Journal of Governance and Local Politics (JGLP) 1.2 (2019): 100-121.
Fajriah, wilda, and m. Ikhsan. "Procedure for Payment of Business Debts to Vendors at the University of Indonesia Hospital (RSUI)." National Seminar on Applied Research. Vol. 12. No. 01. 2023.
Hatmoko, Jati Utomo Dwi, et al. "Investigation of the Influence of Late Payment of Construction Projects from Owners to Contractors." Technique 43.2 (2022): 168-177.
Hasanah, Hasyim. "Observation Techniques (An Alternative Method of Qualitative Data Collection of the Social Sciences)." At-Taqaddum 8.1 (2017): 21-46.
Come on, Wiwi. "Financial Distress Analysis: Operating Capacity, Leverage, and Profitability." Journal of Business Accounting 13.1 (2020).
Ilyas, mudzakir. "The financing mechanism for the Blessing of Civil Servants with the Murabahah Contract at PT. Bank syariah mandiri prabumulih branch." adl islamic economic: journal of islamic economic studies 1.2 (2020): 161-180.
Jumiati, sita. "Analysis of Marketing Strategy in Improving Goods Delivery Services During the Pandemic (Case Study on Sicepat Express in Bangkalan). Jurnal ecosocio: a journal of economic-social science and education". (2021).
Decree of the Minister of Home Affairs number 90 of 2019 concerning classification, codification, nomenclature of regional development planning and finance
Report of the East Kalimantan Representative Financial Audit Agency number 15.a/lhp/xix.smd/iv/2024 dated April 29, 2024 regarding the report on the audit results of the audited financial statements of the local government of North Penajam Paser Regency for the 2023 fiscal year.
Listiyanto, April. "Reform of Government Procurement Regulations and Services." Journal of Rechts Vinding: National Legal Development Media 1.1 (2012): 113-133.
Come on, Billy. "Liability of a company declared bankrupt against a third party." Lex Pritatum 1.3 (2013).
Maretnowati, princess. Debt management analysis in measuring regional financial conditions in Cimahi City. Diss. Uin sunan gunung djati bandung, 2024.
Natalina, Melissa. "Understanding Document Studies in Qualitative Research." Journal of Discourse 13.2 (2014).
Nursetyo, gatot. "Analysis of Procurement of Goods and Services Consultancy (Case Study: Government Project)." Journal of Civil and Architectural Engineering 14.18 (2013).
Novitaningrum, badzlina daroyani. "Accountability and Transparency of Government Procurement of Goods and Services through Electronic Procurement (Best Practice in Surabaya City Government)." Public Policy and Management 2.1 (2014): 200-210.
Government Regulation number 12 of 2019 concerning regional financial management
Regulation of the Regent of North Penajam Paser Regency Number 23 of 2019 concerning the Second Amendment to the Accounting Policy of the Government of North Penajam Paser Regency
Regulation of the Regent of Sanggau number 37 of 2019 concerning the procedure for paying debts of the Sanggau Regency Government to third parties
Regulation of the Minister of Home Affairs number 77 of 2020 concerning technical guidelines for regional financial management.
Government Regulation of the Republic of Indonesia No. 24 of 2005 concerning Government Accounting Standards
Presidential Regulation No. 172 of 2014 concerning the Third Amendment to Presidential Regulation No. 54 of 2010 concerning the Procurement of Government Goods/Services
Regulation of the Head of Government Goods/Services Procurement Policy Institution No. 14 of 2012 concerning Technical Instructions for Presidential Regulation No. 70 of 2012 concerning the Second Amendment to Presidential Regulation No. 54 of 2010 concerning Government Procurement of Goods/Services
Financial accounting standard regulation number 1 of 2018 concerning the presentation of financial statements
Priatmoko, Muhammad, et al. "Juridical Studies of the Procurement of Goods and Services Sourced from Foreign Loans." Binamulia Law 13.1 (2024): 165-176.
Rifa'i, y. "Analysis of Qualitative Research Methodology in Data Collection in Scientific Research on the Preparation of Mini Research. Innovative and cultured scholars, 1 (1), 31–37." 2023,
Resa, peli. A review of islamic law on debts and receivables with compensation for the distribution of resin plantation products. Diss. Uin Raden Intan Lampung, 2020.
Rohendi, acep. "Peace in Bankruptcy as an Effort to Settle Debts and Receivables between Debtors and Creditors." Journal of Law and Business (Selisik) 6.2 (2020): 58-66.
Saadah, Siti Fitriah Nur, Yekti Nilasari, and Indra Surya Permana. "Accounting Implementation and Conformity with Financial Accounting Standards (SAK-EMKM) in Catfish Farming Business." Aswaja Window 5.1 (2024): 1-11.
Santi, Siti, and Puji Isyanto. "Performance Assessment Analysis of Cafe & Restaurant Corner Employees." Journal of Economina 2.7 (2023): 1564-1573.
Siregar, Rini Wahyuni, Amiruddin Siahaan, and Inom Nasution. "Efforts to Improve Management Quality through the Mechanism for Determining Education Financing in MTs SE Sei Suka District, Batu Bara Regency." Research and Development Journal of Education 9.1 (2023): 73-79.
Sitti nuralan, m. K. U. B. H. "Analysis of the Learning Style of Outstanding Students in State Elementary School 5 Tolitoli." Journal Warrior: Elementary School Education and Learning Development 1.1 (2022): 5.
Slamet, Sri Redjeki, Fitria Olivial, and Jalan Arjuna Utara No. "Gross Execution of Debt Recognition Deed with Executorial Title."
Shintya, Dini, Princess Permatasari, and Saepul Anwar. "Analysis of the Application of the Concept of Assets and Debt in TNCA Companies and the Relevance to PSAK 1 and 16." Karimah Tauhid 3.7 (2024): 7364-7377.
Susanto, Primadi Candra, et al. "Quantitative Research Concepts: Population, Sample, and Data Analysis (A Literature Review)." Journal of Multidisciplinary Science 3.1 (2024): 1-12.
Sutedi, Adrian. "The legal aspects of the procurement of goods and services and their various problems." (2012).
Sutisna, Nadia Wirdha, and Anne Effane. "Facilities and Infrastructure Management Functions." Karimah Tauhid 1.2 (2022): 226-233.
Tangi, venansia eno, and made yessi puspitha. "Analysis of the Application of Accounting Information System to Debt Payment Procedures to Suppliers at The 1O1 Bali Fontana Seminyak Hotel." National Scientific Seminar of Technology, Science, and Social Humanities (Sintesa). Vol. 6. 2023.
Law of the Republic of Indonesia number 37 of 2004 concerning bankruptcy and postponement of debt payment obligations article 22
Wanda, Aulia, and Anik Yuliati. "Analysis of the Application of Accounting Information Systems to Short-Term Debt Payment Procedures to PT BSM Suppliers." Scientific Journal of Economics, Management, Business and Accounting 1.2 (2024): 768-774.
Wise, farizal dwi. The effect of financial constraints on leasing and debt decisions. Diss. Airlangga University, 2018.
Wijaya Emil Tanaga, and Sofia Prima Dewi. "Factors influencing debt policy." Journal of Accounting Paradigm 6.4 (2024): 1568-1577.
Published
2025-07-31
How to Cite
Mohammad Rizki Aditya, Mujahid, & Abdul Samad A. (2025). Analysis of debt settlement mechanisms to third party providers of goods and services at the District Government providing goods and services. International Journal of Health, Economics, and Social Sciences (IJHESS), 7(3), 1418~1428. https://doi.org/10.56338/ijhess.v7i3.8325
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Copyright (c) 2025 Mohammad Rizki Aditya, Mujahid, Abdul Samad A
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