| Summary: | The use of credit card in the government sector now become one of
payment mechanisms and become international best practices in cash management
of developed countries. It will need deeply inspection about implementation of
that mechanism as one of payment mechanism in government expenditures. This
research was conducted to analyze the possibility implementation of credit card as
official travel payment mechanism. This kind of analysis was classified into six
aspects consist of: the legal basis aspect, the implementing organization aspect,
the card type and scope of use aspect, the implementation steps aspect, the
security aspect of card usage, and the comparative aspect of payment mechanisms
in official travel expenditure payment.
Analysis of the legal basis aspect views the legality of the possible use of
Government Credit Card as payment for government expenditures. Analysis of the
implementing organization assess the readiness of the Directorate General of
Treasury of the necessary organizational infrastructure in implementation of the
Government Credit Card, both of units that already exist or should be formed.
Analysis of the card type and scope of use views about the type of card that will
be used and the type of expenditures that can be paid by Government Credit Card.
Analysis of implementation steps will outline a step by step activities to do in the
test phase the use of Government Credit Card. Analysis of the security aspects of
card usage try to inventory the frauds which is common on credit cards, so that
can be prepared for a preventive action to avoid that frauds in Government Credit
Card. Finally, analysis the comparative aspect of payment mechanism in official
travel expenditure payment try to study the excess use of Government Credit Card
as payment mechanism for official travel expenses when compared with using the
imprest fund mechanism.
Results of legal base analysis showed that the use of Government Credit
Card as one of the mechanisms of payment for official travel has legal protection
in the form of legislation which authorizes the Minister of Finance to establish the
mechanism of state revenues and expenditures for the implementation of Satet
Budget (APBN). Implementing organization analysis showed that the Directorate
General of Treasury requires new organizational unit or position, Operations
Coordinator. Several units of organization and pre-existing positions only need the
addition of new powers and duties relating to the use of Government Credit Card.
Analysis of the card type and scope of the use concluded that the Government
Credit Card will be use charge card type but can�t be used for cash withdrawal
transactions, and is used only to pay cost of employee transport and lodging costs.
Analysis of security aspect of card usage concluded that fraud that occurred at the
credit cards in general can be made possible also occurred in the use of
Government Credit Card. Some preventive actions can be taken to prevent the
abuse of government Credit Card. The adherence to standard operation procedures
and the precautionary use of Government Credit Card can help avoid the
occurrence of such abuse. Analysis of comparative aspect of payment mechanism
concluded that the use of Government Credit Card for payment of official travel
expenses can reduce the use of imprest fund which allows the idle money. Use of Government Credit Card can give certainty the timing of state spending n order to
support the Government cash firecasting. Use of Government Credit Card also can
shorten the payment process flow of official travel expenses that had been applied
with the use of the mechanism of imprest fund. General conclusion indicate that
the use of Government Credit Card is one of the payment mechanism in carrying
out the state expenditures.
|
|---|