ANALISIS IMPLEMENTASI TRANSAKSI NON TUNAI DAN PENGELOLAAN KEUANGAN DALAM MEWUJUDKAN GOOD GOVERNANCE PADA LLDIKTI WILAYAH III

HIFZHAN ZHARFAN ZALMI, . (2025) ANALISIS IMPLEMENTASI TRANSAKSI NON TUNAI DAN PENGELOLAAN KEUANGAN DALAM MEWUJUDKAN GOOD GOVERNANCE PADA LLDIKTI WILAYAH III. Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis implementasi transaksi non tunai dan pengelolaan keuangan dalam mewujudkan Good Governance di Lembaga Layanan Pendidikan Tinggi (LLDikti) Wilayah III. Transformasi digital dalam keuangan publik menjadi krusial untuk meningkatkan akuntabilitas, transparansi, dan efisiensi. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan melalui wawancara mendalam dengan informan kunci dari tim keuangan dan Satuan Pengawas Internal, serta analisis dokumentasi seperti laporan kinerja dan SOP. Analisis data dilakukan dengan menggunakan kerangka 7S McKinsey untuk implementasi transaksi non tunai, Peraturan Menteri Keuangan (PMK) No. 107 Tahun 2024 untuk pengelolaan keuangan, dan prinsip-prinsip Good Governance sebagai kerangka evaluatif. Hasil penelitian menunjukkan bahwa implementasi transaksi non tunai dan pengelolaan keuangan di LLDikti Wilayah III telah berjalan secara efektif dan sinergis. Keberhasilan ini didukung oleh keselarasan tujuh elemen 7S McKinsey, kepatuhan penuh terhadap siklus pengelolaan keuangan sesuai PMK No. 107 Tahun 2024, serta penguatan signifikan pada prinsip akuntabilitas, transparansi, efisiensi, efektivitas, dan daya tanggap. Meskipun demikian, penelitian ini mengidentifikasi beberapa tantangan yang masih ada, seperti resistensi budaya terhadap sistem non tunai, ketergantungan pada stabilitas sistem nasional, kendala administratif pada kelengkapan dokumen, serta peran pengawasan internal yang belum optimal. Penelitian ini merekomendasikan penguatan sistem internal, peningkatan kapasitas pengawasan, dan harmonisasi kebijakan audit digital untuk mendukung keberlanjutan tata kelola yang baik. ***** This research aims to analyze the implementation of non-cash transactions and financial management in realizing Good Governance at the Higher Education Service Institution (LLDikti) Region III. Digital transformation in public finance is crucial for enhancing accountability, transparency, and efficiency. This study employs a qualitative method with a case study approach. Data were collected through in-depth interviews with key informants from the finance team and the Internal Supervisory Unit, as well as through the analysis of documents such as performance reports and SOPs. Data analysis was conducted using the 7S McKinsey framework for non-cash transaction implementation, Minister of Finance Regulation (PMK) No. 107 of 2024 for financial management, and Good Governance principles as an evaluative framework. The findings indicate that the implementation of non-cash transactions and financial management at LLDikti Region III has been effective and synergistic. This success is supported by the alignment of the seven elements of the 7S McKinsey framework, full compliance with the financial management cycle according to PMK No. 107 of 2024, and a significant strengthening of the principles of accountability, transparency, efficiency, effectiveness, and responsiveness. Nevertheless, this study identifies several remaining challenges, such as cultural resistance to non-cash systems, dependence on the stability of the national system, administrative obstacles related to document completeness, and a suboptimal internal audit function. This research recommends strengthening internal systems, enhancing supervisory capacity, and harmonizing digital audit policies to support the sustainability of Good Governance.

Item Type:	Thesis (Diploma)
Additional Information:	1). Dr. Choirul Anwar, SE., MBA., MAFIS., MCIS., Ak., CA, CPA, CSRS, CSRA ; 2). Dr. Muhammad Yusuf, SE., M.M.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Hifzhan Zharfan Zalmi .
Date Deposited:	07 Aug 2025 00:45
Last Modified:	07 Aug 2025 00:45
URI:	http://repository.unj.ac.id/id/eprint/58429

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