Implementasi Transaksi Tunai dan Non Tunai sebagai Dasar Tata Kelola Pemerintahan yang Baik di BPKAD Kabupaten Bengkalis

Putri Marniati, Fachroh Fiddin

Abstract


This study aims to determine the implementation of cash and non-cash transactions as the basis for good governance at BPKAD Bengkalis Regency. The type of data used in this study is qualitative data. The informants in this study were the Secretary and Treasurer of BPKAD Bengkalis Regency. The data for this research were obtained from the Regional Asset Financial Management Agency (BPKAD) of Bengkalis Regency. Data collection techniques in this study are interviews, observation, and documentation. The research results obtained indicate that the implementation of non-cash transactions in Bengkalis Regency is in accordance with the Bengkalis Regency Regent's Regulations. Even though the cash and non-cash transaction systems are not fully optimal, the governance, OPD, and community have had a very positive impact on the implementation of these non-cash transactions. So that with this application, it can realize good governance, namely, accountability, transparency, effectiveness, and efficiency in regional financial management.

Keywords: Implementation, Cash Transactions, Non-cash Transactions, Good Governance.


References


Dartawan, K. A. D. P. N., & Sudiarta, I. K. (2019). Implementasi Transaksi Non Tunai di Sekretariat DPRD Provinsi Bali untuk Menuju Tata Kelola Pemerintahan yang Baik (Good Governance). Kertha Negara, 7(7), pp. 1-14.

Hendrawan, Suluh., Anisah, Nur., dan Lina Nasihatun Nafidah. (2019). Implementasi Transaksi Non-Tunai Sebagai Dasar Tata Kelola Pemerintah Yang Baik:Studi Kasus Pada Pemerintah Kabupaten Jombang. Akuntabilitas: Jurnal Ilmu Akuntansi, 12(2), pp. 227-236.

Herlen, Astri Tania, Vima Tista Putriana, and Denny Yohana. (2021). “Implementasi Kebijakan Transaksi Non Tunai Pemerintah Daerah Di Indonesia.†Jurnal Ilmiah Universitas Batanghari Jambi 21(1):80. doi: 10.33087/jiubj.v21i1.1235.

Kurnia, Lidanna Dian. (2020). Analisis Efisiensi Penerapan Transaksi Non Tunai Dalam Pengelolaan Keuangan Daerah Pada Sekretariat Daerah Kota Metro Provinsi Lampung. Jurnal Manajemen, 14 (1), pp. 44-57.

Latif, Jumiyanti., Parawansa, Dian Anggraece Sigit., dan Aini Indrijawati. (2021). The Effect of Implementation of Non Cash Transactions on Good Governance (Case Study of West Sulawesi Province). Journal of Research in Business and Management , pp. 71-77.

Maulina, V, dan Irwan Taufik Ritonga. (2019). Analisis Implementasi Transaksi Nontunai Pada Pemerintah Daerah (Studi Pada Kabupaten Agam Dan Kota Padang Panjang). Accounting and Business Information Systems Journal, 8(2), pp. 1-24.

Monginsidi, Elsje Celvia., Koleangan, Rosalina A.M., dan Debby. Ch. Rotinsulu. (2019). Analisis Implementasi Transaksi Non Tunai Dalam Pengelolaan Keuangan Daerah Kota Manado.Pembanguan Ekonomi dan Keuangan Daerah, Jurnal Pembangunan Ekonomi dan Keuangan Daerah, pp. 15-30.

Septiani, Selly., dan Endah Kusumastuti. (2019). Penerapan Transaksi Non Tunai Dalam Pelaksanaan Belanja Pemerintah Daerah Untuk Mewujudkan Prinsip Good Governance (Studi Kasus Pada Badan Pengelolaan Keuangan Dan Aset Daerah Pemerintah Provinsi Jawa Barat). Prosiding Industrial Research Workshop and National Seminar 10(1), pp 1171-1181.

Setiawan, Zeffri., Rosidi., dan Lilik Purwanti. (2021). A New Era of Government Financial Management: A Case Study of Non-Cash Policies in Local Governments. Jurnal Riset Akuntansi dan Keuangan Indonesia, 6(3), pp. 288.295.




DOI: https://doi.org/10.35314/iakp.v4i2.3528

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Putri Marniati, Fachroh Fiddin, Fachroh Fiddin




This Journal has been listed and indexed in :


View My Stats
Editorial Office :
Pusat Penelitian dan Pengabdian kepada Masyarakat
 Politeknik Negeri Bengkalis 
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711 
E-mail: iakp@polbeng.ac.id
www.polbeng.ac.id