NON-CASH TRANSACTION POLICY: THE STEPS FOR CASHLESS MANAGEMENT IN CENTRAL JAVA PROVINCE
AbstractPurpose - This study aims to understand the implementation steps of the non-cash transaction policy, in the Central Java Provincial Government, with Edward III (1980) "Policy Implementation Theory", as a tool in analyzing the supporting and inhibiting factors of implementation.Design / methodology / approach - This research uses a qualitative approach. Data collection was carried out through in-depth interviews and document collection relating to the application of non-cash transactions. The informants in this study involved 2 participants consisting of the Regional Financial and Asset Management Agency of Central Java Province. These participants are the policy makers and technical implementers in the application of non-cash transactions to the object of research.Findings - Result Research shows that the implementation of the non-cash transaction policy has been going well, from the perspective of the executor's understanding of non-cash management. The Central Java Provincial Government takes steps in policy implementation: preparation, implementation, control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, disposition and bureaucracy need to be evaluated, because they have the potential to hinder implementation in the Central Java Provincial Government.Practical implications - The implementation of the non-cash transaction policy found supporting factors and obstacles to the implementation of the non-cash transaction policy. This is useful in improving the quality of local government financial management, so that implementation is not limited to fulfilling obligations, but also has uses.Originality / value - The implementation of non-cash transactions is a necessity for Regional Governments because it brings many benefits in the context of realizing good governance. This study seeks to analyze the application of non-cash transactions and identify the causes for the low application of non-cash transactions. This study reveals the facts related to the implementation of the non-cash transaction policy so that it can provide input to the government in the implementation of regional financial management
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