Non-Cash Transactions Implementation On Regional Expenditure In Improving Principles Good Governance At BPKAD East Lombok Regency
This study aims to find out how the implementation of non-cash transactions in regional spending improves the principles of good governance at BPKAD East Lombok Regency. This study uses descriptive qualitative. Data collection methods used in this study are observation, interviews and documentation...
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Format: | Article |
Language: | English |
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cita konsultindo
2023-05-01
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Series: | Asian Journal of Management, Entrepreneurship and Social Science |
Subjects: | |
Online Access: | http://www.ajmesc.com/index.php/ajmesc/article/view/341 |
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author | Rosmiatun Aprilia Biana Adha Inapty Adhitya Bayu Suryantara |
author_facet | Rosmiatun Aprilia Biana Adha Inapty Adhitya Bayu Suryantara |
author_sort | Rosmiatun Aprilia |
collection | DOAJ |
description |
This study aims to find out how the implementation of non-cash transactions in regional spending improves the principles of good governance at BPKAD East Lombok Regency. This study uses descriptive qualitative. Data collection methods used in this study are observation, interviews and documentation. The informants from this study is a Secretary to the Agency, the Head of the Treasury, and the Spending Treasurer. The results of the study show that the implementation of non-cash transactions in regional expenditures at the BPKAD of East Lombok Regency has been going well as stipulated in the Regent Regulation No. 32 of 2018. However, the implementation of non-cash transactions at the East Lombok District BPKAD is currently not running effectively because there are still obstacles that occur, namely the lack of outreach to the community and limited infrastructure such as internet connections. With non-cash transactions in expenditure to improve the principles of good governance namely accountability, transparency, effectiveness and efficiency because areas where the flow of funds can be clearly monitored and supported by valid evidence, payments can be made quickly and accurately without having to go through intermediaries, bookkeeping can also be presented accurately and on time and can prevent fraud, especially corruption.
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first_indexed | 2024-04-09T14:43:33Z |
format | Article |
id | doaj.art-7cf9c9842f7743b083bf0187a15ba539 |
institution | Directory Open Access Journal |
issn | 2808-7399 |
language | English |
last_indexed | 2024-04-09T14:43:33Z |
publishDate | 2023-05-01 |
publisher | cita konsultindo |
record_format | Article |
series | Asian Journal of Management, Entrepreneurship and Social Science |
spelling | doaj.art-7cf9c9842f7743b083bf0187a15ba5392023-05-03T01:14:41Zengcita konsultindoAsian Journal of Management, Entrepreneurship and Social Science2808-73992023-05-0130210.98765/ajmesc.v3i02.341Non-Cash Transactions Implementation On Regional Expenditure In Improving Principles Good Governance At BPKAD East Lombok RegencyRosmiatun Aprilia0Biana Adha Inapty1Adhitya Bayu Suryantara2Accounting Study Program, Faculty of Economics and Business, University of Mataram, Indonesia.Accounting Study Program, Faculty of Economics and Business, University of Mataram, Indonesia.Accounting Study Program, Faculty of Economics and Business, University of Mataram, Indonesia This study aims to find out how the implementation of non-cash transactions in regional spending improves the principles of good governance at BPKAD East Lombok Regency. This study uses descriptive qualitative. Data collection methods used in this study are observation, interviews and documentation. The informants from this study is a Secretary to the Agency, the Head of the Treasury, and the Spending Treasurer. The results of the study show that the implementation of non-cash transactions in regional expenditures at the BPKAD of East Lombok Regency has been going well as stipulated in the Regent Regulation No. 32 of 2018. However, the implementation of non-cash transactions at the East Lombok District BPKAD is currently not running effectively because there are still obstacles that occur, namely the lack of outreach to the community and limited infrastructure such as internet connections. With non-cash transactions in expenditure to improve the principles of good governance namely accountability, transparency, effectiveness and efficiency because areas where the flow of funds can be clearly monitored and supported by valid evidence, payments can be made quickly and accurately without having to go through intermediaries, bookkeeping can also be presented accurately and on time and can prevent fraud, especially corruption. http://www.ajmesc.com/index.php/ajmesc/article/view/341Implementation, Non-Cash Transactions, Regional Expenditure, Good Governance |
spellingShingle | Rosmiatun Aprilia Biana Adha Inapty Adhitya Bayu Suryantara Non-Cash Transactions Implementation On Regional Expenditure In Improving Principles Good Governance At BPKAD East Lombok Regency Asian Journal of Management, Entrepreneurship and Social Science Implementation, Non-Cash Transactions, Regional Expenditure, Good Governance |
title | Non-Cash Transactions Implementation On Regional Expenditure In Improving Principles Good Governance At BPKAD East Lombok Regency |
title_full | Non-Cash Transactions Implementation On Regional Expenditure In Improving Principles Good Governance At BPKAD East Lombok Regency |
title_fullStr | Non-Cash Transactions Implementation On Regional Expenditure In Improving Principles Good Governance At BPKAD East Lombok Regency |
title_full_unstemmed | Non-Cash Transactions Implementation On Regional Expenditure In Improving Principles Good Governance At BPKAD East Lombok Regency |
title_short | Non-Cash Transactions Implementation On Regional Expenditure In Improving Principles Good Governance At BPKAD East Lombok Regency |
title_sort | non cash transactions implementation on regional expenditure in improving principles good governance at bpkad east lombok regency |
topic | Implementation, Non-Cash Transactions, Regional Expenditure, Good Governance |
url | http://www.ajmesc.com/index.php/ajmesc/article/view/341 |
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