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Cashless Payment System Model at the Ministry of Cooperatives and Small

and Medium Enterprises

Galih Cheria Puspita, Rochmad Nur Afsdy Saksono, Luki Karunia

Politenik STIA LAN Jakarta, Indonesia

Email: galih.p[email protected]

Abstract

To encourage the creation of effective and efficient APBN implementation, widely known by the public, and

accountable, the payment mechanism in the APBN implementation process must be simplified but modern with

the use of information technology that is increasingly optimal. One of the efforts made is to change shopping

behavior, especially related to the use of the Money Supply mechanism which gradually shifts from fully using

cash funds to cashless systems through the implementation of digital payments such as Government Credit Cards

(KKP) and Cash Management System Virtual Accounts (CMS VA). This study aims to explore the factors that

cause the low implementation of Cashless payment systems in the form of KKP and CMS VA within the Ministry

of Cooperatives and SMEs, and find a model that can optimize it. Researchers use a qualitative approach with

the case study method because they try to focus intensively on a particular object that studies it as a case, and

cannot be generalized because the results of this study only apply to the case being studied. The results of this

study show that leadership commitment is the factor that most influences the implementation of the cashless

payment system, and also determines the influence of other factors such as human resource factors, the availability

of SOPs, reward and punishment mechanisms, and the involvement of the Bank in the use of KKP and CMS VA.

Satker must synergize with other parties so that in every stage of implementation starting from the signing stage

of cooperation between Satker and the Bank, issuance and delivery of instruments, use transactions and

accountability, until the supervision and monitoring evaluation stage can run better so that it can have an optimal

impact on the implementation of Cashless payment systems within the Ministry of Cooperatives and SMEs.

Keywords

: Cashless Payment System; Government Credit Card; Cash Management System Virtual

Account.

INTRODUCTION

It is contained in the State Finance Law that state financial management must be carried

out responsibly, comply with applicable regulations, be transparent and meet the principle of

value for money, with propriety and apply a sense of fairness for all citizens. This provision

also regulates the delegation of authority and responsibility of the President as the highest

authority holder in the practice of financial management of a country both to Ministers and

Heads of Institutions. In carrying out fiscal management, the duties of the Minister of Finance

include determining documents on the implementation of the budget formulated by the Budget

Users. This document is in the form of a List of Contents for Budget Implementation, which is

the basis for the implementation of programs and activities / activities as well as the imposition

of the budget that has been determined for each Work Unit (Satker). For the purposes of

implementing these activities, the Budget User has the authority to make engagements or

commitments with parties outside his agency in accordance with the predetermined budget

limit. For this engagement, the Budget User can instruct the payment of various bills charged

to the State Budget, where payment must be made after obtaining an achievement or a job. For

the smooth process of implementing and completing tasks in a Ministry / Institution, the

Injuruty: Interdiciplinary Journal and Humanity

Volume 2, Number 11, November 2023

e-ISSN: 2963-4113 and p-ISSN: 2963-3397

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Ministry of Finance provides a number of work advances in the form of Supply Money (UP)

to Budget Users whose management is carried out by the Expenditure Treasurer and used to

finance Satker operational expenses.

Along with the development of human life patterns have given birth to many

conveniences in various activities, including activities in the financial sector. In an era where

the use of technology is increasingly rapid, it is increasingly familiar when the use of cash is

increasingly minimized in conducting financial transactions. This includes the use of electronic

banking transaction tools such as ATM cards, credit cards to e-money. In August 2014, the

Government launched the National Cashless Movement (GNNT) in an effort to increase

accountability and transparency over public financial management and the quality of public

services, as well as realize effective and efficient governance. GNTT is an effort by the

Indonesian government to increase the utilization of Cashless transactions and create a cashless

society ecosystem. Bintarto (2018) suggests that cashless society is an expression that refers to

communities that no longer use physical money in conducting financial transactions, but

already use digital money. In the industrial era 4.0, modernization of state cash management is

a must, where both state revenues and expenditures are required to quickly adapt to technology

in order to obtain higher added value when compared to maintaining conventional patterns that

will be eroded by the times. Modern payment processes place more emphasis on something

digital. The greater role of the government in providing more efficient services certainly

requires more active government cash management. More efficient government cash

management will try to avoid or minimize idle cash conditions, and can reduce the inequality

between government receipts and expenditures more effectively. The government continues to

make changes to shopping behavior, especially those related to cash transactions using the UP

mechanism. To encourage the growth of Cashless payment system among government

agencies, the use of the UP mechanism has gradually shifted from fully using cash, then slowly

starting to use the Cashless system through the implementation of digital payments such as

Government Credit Cards or KKP and Cash Management System Virtual Account or CMS

VA.

The government's commitment to increase the use of Cashless payment instruments and

support the GNNT program is realized by the Ministry of Finance by implementing an

electronic payment system. As quoted from the page of the Director General of Treasury of the

Ministry of Finance, although the 2021 Financial Statements of the Central Government

obtained an Unqualified Opinion, they still left several findings, and even became repeated

findings, including those related to state treasury management. To follow up, the Ministry of

Finance has written to the heads of Ministries/Institutions to implement the policies that have

been taken in an effort to upgrade account management activities through the Satker account

restructuring process, utilization of electronic and digital transactions to reduce the use of cash

funds through debit cards, KKP or CMS VA, and periodically continue to encourage and

monitor the management of cash and Satker accounts within their respective scopes

Ministries/Agencies.

The Ministry of Cooperatives and Small and Medium Enterprises is a government agency

that participates in encouraging the development of Cashless instruments in Indonesia through

the use of KKP and CMS. As an institution that provides guidance to cooperatives, micro

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enterprises, small businesses and also Mmnengah, the Ministry of Cooperatives and SMEs

must be able to become a role model and invite cooperatives and MSMEs throughout Indonesia

to provide real support for the GNTT program by implementing Cashless payment instruments.

That the implementation of this system can bring many benefits to cooperative members and

MSME actors who have an important role in moving the wheels of the economy in Indonesia.

The contribution of MSMEs given up to more than 60 percent to GDP will certainly affect

economic growth in Indonesia. Since mid-2019, the Ministry of Cooperatives and SMEs has

used KKP as one of the means of payment for expenditures on state budget expenses to support

government policies in modernizing state cash management through digitizing state cash

expenditure accounts starting with the account restructuring process. This restructuring is

carried out with the aim of reducing the large number of accounts that are expected to provide

convenience related to more efficient government account control. As a facility attached to

Satker's virtual account, CMS is also an option for a cashless payment system taken by the

Ministry of Cooperatives and SMEs. Conditions where idle cash of government funds are still

quite high and the magnitude of risks in terms of security and irregularities in the use of cash

pose a stronger impetus to make improvements in the state budget payment procedure. The

government's efforts to carry out modernization and renewal in the budget implementation

stage, including by utilizing MMAF facilities in the context of using UP, which are expected

to reduce funding costs so as to encourage the creation of effective and efficient state financial

management. However, until now the use of MMAF within the Ministry of Cooperatives and

SMEs is still relatively low so that the benefits of MMAF cannot be felt optimally. In

accordance with the provisions stated in the relevant Minister of Finance Regulation, the

proportion of UP Satker itself consists of cash UP of 60% and KKP UP of 40%. The value of

UP transactions using KKP is still very small when compared to the total value of UP

transactions over the past three years.

Table 1. Proportion of UP in the Ministry of Cooperatives and SMEs in 2020-2022

Money

supply

Year 2020

Year 2021

Year 2022

cash

68.176.853.516

89%

65.603.641.811

96%

116.218.439.328

95,78%

KPP

1.023.046.568

1,48%

2.179.700.353

3.22%

5.116.875.085

4,22%

Total

Rp.

69.199.900.084

100,00%

Rp.

67.783.342.164

100.00%

Rp.

121.335.314.413

100.00%

Source: OM-SPAN Application, Ministry of Finance

Furthermore, regarding the utilization of CMS VA, when grouped based on the number

of VAs managed, CMS utilization at the Ministry of Cooperatives and SMEs in the same year

was ranked 22nd in the group of Ministries/Institutions with 10-100 VA under management,

where out of a total of 46 Satker who have VA, only 11 Satker utilize the CMS VA feature, or

24%.

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Gambar 2. Utilization of CMS VA Satker in 2022

Source: Dit. State Cash Management, Ministry of Finance

Various efforts and steps have been taken by the government in encouraging the use of

Cashless payment systems within government agencies, both through the issuance of

regulations related to KKP and CMS VA, through socialization carried out both offline and

online to the provision of various information related to development and also Cashless benefits

in various literature. The Ministry of Cooperatives and SMEs has a major role in optimizing

the cashless culture in Indonesia. Various advantages and benefits can be taken from the

implementation of the Cashless movement. However, the fact is, until now, the implementation

of the use of MPAs and CMS VA within the Ministry of Cooperatives and SMEs is still

relatively low. Awareness from activity implementers and financial managers to play an active

role in encouraging the use of Cashless payment systems still needs to be improved. Bill

payment through the UP mechanism managed by the Treasurer is still dominated by the use of

cash. Based on these conditions, this study was conducted to identify various obstacles that

hinder the use of Cashless payment systems within the Ministry of Cooperatives and SMEs,

and to further take steps and provide recommendations that can be used to improve the

implementation of Cashless movements through optimizing UP management with the use of

KKP and CMS VA.

Commitment to the organization is built based on employee trust in organizational

values, employee willingness to achieve organizational goals and loyalty to remain a member

of the organization (Kuntadi et al., 2022). The commitment of the leadership is a factor that

can encourage the implementation of a Cashless payment system through both KKP and CMS

VA. According to research conducted by Sulaeman & Dwinanda, (2021) the commitment of

leaders in each Ministry/Institution is very important to encourage the use of MMAF. Said &

Sutiono, (2021) also said that the Satker Expenditure Treasurer has not been able to implement

KKP because it still faces obstacles, among others, due to the policy of the satker leader who

does not want to use KKP. One of the important resources in the public sector is human

resources. Competent human resources are a very important element and certainly needed in

an effort to realize effective, efficient and accountable state financial management. Arsyiati et

al., (2008) suggests that HR competence has an important impact / influence on the process of

financial accountability of a country. Yulianti, (2021) stated that the application of KKP at

KPPN Dumai is relatively ineffective because it is influenced by human factors that are

reluctant to change their mindset and have not been able to take advantage of increasingly

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developing technology. The lack of human resources who have expertise in implementing both

the system and the card has resulted in the implementation of credit cards in the government

sector lagging behind when compared to the private sector (Maulid and Sudibyo, 2020). Then

Novitasari & Agustia, (2021) also said that resource factors, including human resources, play

a role in the implementation of KKP Satker Ministries/Institutions in the KPPN Magelang work

area. To form a joint commitment in an organization so that it always develops, structured

guidelines or guidelines are needed in carrying out their respective roles according to their main

duties and functions. No exception in the government sector, these structured guidelines are an

important factor in creating an effective, efficient and economical bureaucracy. Standard

Operational Procedure (SOP) is a guideline or reference used to carry out tasks / work in

accordance with the functions and tools of performance appraisal in government organizations

where its implementation is based on technical, administrative and procedural indicators /

benchmarks in a work unit (Atmoko, 2006). Elmizar & Kasmadi, (2020) found that the

implementation of the Cashless transaction system at the Kampar Regency Government is still

not effective due to the unavailability of SOPs related to the implementation of Cashless

transactions. Then Yadnya, (2022) through his research stated that SOPs are an important

element in implementing CMS for state expenditure payments. According to Harahap &

Sibuea, (2019) reward is an effort to foster a feeling of being recognized or accepted in the

work environment, where the effort touches aspects of compensation and aspects of

relationships between employees. For an achievement achieved by both individuals and work

units, appreciation can be given in order to achieve better performance in the future, both

material and immaterial. While punishment is a form of sanction or punishment for violations

of norms, laws or provisions / agreements that have been mutually agreed upon (Meliala, 2008).

According to Novitasari & Agustia, (2021) although the leadership's commitment to the

implementation of KKP is good, and employees have also understood the benefits of KKP, if

it is not accompanied by high motivation, employees will tend to be lazy to use KKP because

the implementation regulations are considered quite detailed and considered difficult.

Therefore, a reward and punishment mechanism is needed in order to increase the use of CTF.

Some problems that arise in the use of CTF come from external parties. The limited availability

of EDC machines affects the use of KKP Satker. So even though Satker's operational cost

budget is quite large, if it is not balanced with the number of goods/services providers who are

willing and able to provide EDC machines, then the use of KKP as a Cashless payment

instrument will be hampered. Yulianti, (2021) revealed that the implementation of KKP at

KPPN Dumai is relatively ineffective due to the limited providers of goods/services in the

region that have not provided EDC machines. Similar to the research conducted by Yang et al.,

(2022) where the management of KKP users at KPPN Bengkulu has not been carried out

properly, one of which is due to the availability of EDC machines at merchants is not much. In

implementing the use of KKP and CMA VA in the field, Satker will be faced with various

technical obstacles that require a quick response from related parties, especially the Bank is

always a service / facility provider. The involvement of the bank as a CMS VA service provider

is expected to be realized through increased cooperation in terms of education, registration and

utilization of CMS VA Satker (Yadnya, 2022). In addition, Muwaffaq & Piantari, (2022) said

that in addition to system maintenance and system errors, changes in bank policies such as the

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accessibility period of proof of transaction are also factors that can affect CMS implementation.

This research was conducted to identify various obstacles that hinder the use of Cashless

payment systems within the Ministry of Cooperatives and SMEs, and to further take steps that

can be used to improve the implementation of Cashless payment systems.

METHOD RESEARCH

In this study, researchers use a qualitative approach with the case study method because

they try to focus intensively on a particular object that studies it as a case, and cannot be

generalized because the results of this study only apply to the case being studied. This research

has the main focus of providing an overview of the implementation of Cashless payment

systems in the form of KKP and CMS VA where their usage is still relatively low, and seeks

to explore various factors that can affect the use of both. To answer the questions raised in this

study, a number of data from various sources are needed which will later be analyzed to

produce valid information. Data collection based on the source consists of primary data where

data is obtained directly, obtained through interviews with key informants as parties involved

in the implementation of the use of KKP and CMS VA to get a complete picture of the true

conditions regarding the implementation of the Cashless payment system. Then secondary data

where data collection is also carried out indirectly.

In addition to being seen from the source, data collection is also seen from the techniques

used to collect the data, namely through interviews, observations to documentation studies. The

interview process was conducted with key informants involved in the implementation of

Cashless payment systems in the form of KKP and CMS VA. With interview guidelines,

researchers will provide a number of questions tailored to the area of involvement of each key

informant. The tools used can be in the form of mobile phones or recorders to record the

interview session. The selection of key informants is carried out based on the main tasks and

functions in their daily lives relevant to research, including acting as parties who make policies,

parties who make engagements / commitments, parties who decide transactions on a payment,

KKP holders, parties who operate the VA CMS, and external parties who act as providers of

goods / services who also have involvement with the Cashless payment system implemented

by Satker. Key research informants selected in this study include Power of Budget Users,

Commitment Making Officers, Expenditure Treasurers of Operational KKP / Capital

Expenditure Holders, Official Travel KKP Holders, Goods/Services Providers, Banks, and the

Ministry of Finance. The next technique is the observation technique, where researchers will

directly observe the implementation of Cashless payment systems through the use of KKP and

CMS VA. Observations will also be made when there is a financial transaction on APBN

spending with the provider of goods/services. By using direct observation techniques,

researchers will be directly involved in the operation of Cashless payment systems in order to

obtain a clearer picture of the observed environment, activities being carried out, parties

participating in activities, and activities and events that occur from the perspective of the parties

involved. In addition to interviews and observations, other techniques used are documentation

studies where researchers will collect and study various regulatory documents, circulars,

application outputs, and various other documents relevant to the background and formulation

of problems related to the use of Cashless payment systems in the form of KKP and CMS VA,

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such as the Minister of Finance Regulation related to the use of KKP and related to the

management of Satker accounts, a circular letter from the head of KPPN, and a number of data

obtained from the Ministry of Finance's OMSPAN application, to be further reprocessed for

research purposes.

The data obtained from interviews, observations and documentation studies are then

processed first, for further analysis. From the transcripts of interviews with all key informants

in order to explore the factors that influence the use of Cashless payment systems in the form

of KKP and CMS VA, will be summarized, selected the main things and prioritize facts, then

look for patterns and themes, so as to provide a clearer interpretation and facilitate researchers

in subsequent data collection. Furthermore, the data that has been grouped will be presented in

the form of tables or graphs to make it easier to understand. To validate the data obtained, this

study uses a triangulation technique where checking the validity of data can be done using

various data sources. The last process in the data processing process is verification and making

conclusions. The conclusions obtained during the data collection process in the field are

supported by authentic, consistent and valid evidence, and if additional data is needed that must

be verified again, then if then in accordance with the initial conclusions, it can be stated that

the conclusions submitted are valid and credible conclusions.

RESULT AND DISCUSSION

Based on the results of the study, researchers found a number of facts and findings.

Regarding the leadership commitment factor, Satker leaders tend not to show strong

commitment in implementing the Cashless payment system. This is based on several conditions

such as the cooperation agreement already exists but the format is not in accordance with the

standards of the Ministry of Finance, there is no obligation to use KKP or CMS VA, the

implementation of socialization / bimtek / FGD so far has only been carried out by Echelon I

units, there has been no socialization, bimtek or FGD internal Satker, the socialization carried

out has only targeted financial managers, has not touched the holders / users of KKP and CMS

VA, and there is no internal supervision of the management of CTF or CMS VA. Regarding

human resource factors, HR personnel involved in the management of KKP and CMS VA show

that they have a relatively good understanding of applicable regulations, however, there are

still some conditions that are not optimal, including the mindset of employees who are still

comfortable with the use of cash, potential concurrent positions and additional workloads, lack

of understanding of the Account Debit Order (SPPR) procedure and KPA Approval procedure

for changes in KKP limits, limitations in human resources that process accountability

administration, mistaken imposition of KKP accountability and payment of KKP bills.

Regarding the SOP availability factor, SOPs governing the management of KKP and CMS VA

are not yet available, both at the Satker level and at the Echelon I Unit level. Work standards

are guided by related FMD, socialization results, and youtube pages, there are often errors in

the administration of KKP accountability, delays in submitting KKP accountability, and delays

in paying KKP bills, and there is no special mechanism that regulates matters such as

submitting changes to KKP limits or Solving Cybercrime Cases. Regarding the reward and

punishment mechanism, there is no reward and punishment mechanism applied within the

Ministry of Cooperatives and SMEs. No punishment has been enforced from the Ministry of

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Finance for discrepancies in the use of KKP Satker, there is no obligation to use KKP or CMS

VA, there are no sanctions for misuse of KKP due to shopping transactions for personal use,

there are no sanctions for late completion of filings which result in late bill payments, there are

still activity implementers who avoid using KKP in shopping, and there is no reward for Satker

which is already relatively both the use of CTF and CMS VA. Regarding the availability of

EDC machines, some of the images obtained are partner providers of goods and services of the

Ministry of Cooperatives and SMEs providing EDC machine services, as well as merchants

such as hotels and gas stations where employees transact using KKP have provided EDC

machine services, shopping transactions have been carried out more online / online, no longer

need EDC machines, signal constraints or internal networks are the main problems using EDC

machines, and purchases of operational goods, such as office stationery, computer media and

meeting consumption, are accommodated through the government marketplace, the Digipay

application. Regarding the involvement of the Bank, some of the illustrations that can be

obtained include the Bank's relatively good response regarding the approval of the KKP limit

increase, the Bank's response is quite long if the request for an increase in the KKP limit is

outside working hours, there is the same transaction charged in two different periods, and case

resolution takes up to two months, there are transactions due to network constraints, then

charged twice, and case resolution takes up to one month, there is an imposition of surcharge

fees on lodging payment transactions, the Bank's response is less active to cybercrime cases

experienced by Satker, Satker does not obtain clear information about the case resolution

period, until case resolution takes about 1.5 months, and the Bank is less responsive to the use

of CMS VA Satker, especially Satker Deconcentration that is in the area.

A leader certainly cannot work alone but must work together with others. This

cooperation must be shown through the involvement of a leader in carrying out his main duties,

by influencing, encouraging, encouraging or giving direction to his team towards various goals

in the organization including in the management of CTF and CMS VA. The implementation of

the cashless payment system, which has been running for four years at the Ministry of

Cooperatives and SMEs, shows suboptimal results. That the role of leaders to set an example

or act as a role model in using KKP or CMS VA as a means of Cashless payment of state

expenditure is very important and can have a great influence on employees in implementing

both. The commitment of the leadership influences the implementation of the use of MMAF

and CMS VA within the Ministry of Cooperatives and SMEs. This is in line with the findings

of several previous studies. Said & Sutiono, (2021) that the Satker Expenditure Treasurer at

Ministries/Institutions has not been able to implement the use of KKP because they still face

obstacles, among others, due to the policies of their Satker leaders who do not want to use

KKP. Syahputra, (2022) also stated that the limitations of the use of KKP on Satker within the

scope of KPPN Tanjung Pinang were caused by the commitment of the leaders who still felt

that they did not encourage the use of KKP. The implementation of the Cashless transaction

system within the scope of local governments, one of which is through the use of the VA CMS,

is also still experiencing various obstacles, one of the biggest factors is the lack of strong

leadership commitment in implementing the system (Herlen et al., 2021).

To carry out their duties and authorities, all parties must know and understand the various

regulations that overshadow the management of KKP and CMS VA, so as not to violate

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applicable regulations. A good understanding of regulations can streamline the administrative

process of accountability and minimize the occurrence of errors. The application of cashless

payment system will certainly not be separated from the use of technology. This condition

requires technical skills from HR in operating it. Financial managers are currently required to

be more technologically literate because the existence of technology cannot be avoided and is

experiencing increasingly rapid development. Regarding attitudes and behaviors, human

resources who have a careful and prudent attitude can also encourage the smooth

implementation of the Cashless payment system. Human resources influence the

implementation of the use of KKP and CMS VA within the Ministry of Cooperatives and

SMEs. In line with some previous findings, as revealed by Yulianti, (2021) that the application

of KKP at KPPN Dumai is relatively ineffective because it is influenced by human factors who

are reluctant to change their mindset and have not been able to take advantage of increasingly

developing technology. The lack of human resources who have expertise in implementing both

the system and the card has resulted in the implementation of credit cards in the government

sector lagging behind when compared to the private sector (Maulid & Sudibyo, 2020). Then

Dewi & Novitasari, (2021) also said that resource factors, including human resources, play a

role in the implementation of KKP Satker Ministries/Institutions in the KPPN Magelang work

area.

The lack of optimal performance of KKP and CMS VA management when viewed from

the number of usage transactions can be caused by workflow settings that have not been

standardized. Constraints related to the time of completion of accountability administration,

late payment of bills or in the event of a digital crime case can affect the smooth management

that is ongoing and for the period to come. SOPs as a reference for work are needed in an effort

to oversee the use of public funds in terms of efficiency, compliance to security. Every party

involved in managing the cashless payment system must be well informed at every stage of its

implementation so that all have the same understanding. The responsibility of each party

involved in carrying out duties can be documented through the existence of SOPs. The

availability of SOPs affects the implementation of the use of KKP and CMS VA within the

Ministry of Cooperatives and SMEs. Researchers agree with several research results, including

by Elmizar & Kasmadi, (2020) which found that the implementation of the Cashless transaction

system in a local government is still not effective due to the unavailability of SOPs related to

the implementation of Cashless transactions. Yadnya (2022) through his research stated that

SOPs are an important element in implementing the VA CMS to process state expenditure

payments. Furthermore, Lesmono et al., (2023) stated the results of her research where one of

the Satkers within the scope of one KPPN in Central Java still has obstacles in implementing

KKP management because the Satker does not have an SOP.

To further motivate the implementation of the cashless payment system and increase

discipline in its use, Satker or Echelon I Unit can implement a reward and punishment

mechanism so that the management of KKP and CMS VA can run smoothly, be more

accountable and be able to optimize its use. In addition to punishment, encouragement of use

can also be manifested in the form of appreciation or reward to individuals or Satker users,

both material and immaterial, for performance achievements in the management of KKP and

CMS VA, especially from the aspect of use transactions. Reward and punishment must go hand

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in hand so that their implementation can run effectively. The reward and punishment

mechanism affects the implementation of the use of KKP and CMS VA within the Ministry of

Cooperatives and SMEs. This is in line with what was expressed by Mei Novitasari, (2018)

that although the leadership's commitment to the implementation of KKP is good, and

employees have also understood the benefits of KKP, if it is not accompanied by high

motivation, employees will tend to be lazy to use KKP because its implementation is

considered quite detailed and impractical. The same thing was also expressed by Arfandi &

Rahayu, (2022), that the lack of reward and punishment mechanism has also become one of

the obstacles in the implementation of Cashless transaction policies in the local government of

Wajo Regency.

Despite the fact that the number of EDC machines is increasing, both in provincial and

regional capitals, these KKP users do not really take advantage of the existence of EDC

machines. Many transactions are made, for example to buy flight tickets and pay lodging fees

are processed using KKP but not through the card swipe mechanism on the EDC machine, but

directly processed online / online, or simply by providing a CVV number. For ATK purchases,

computer media, meeting consumption to capital expenditure have now been accommodated

by the Ministry of Finance through the Digipay application. This application is a platform that

integrates the process of purchasing government goods/services, digital payments, calculations,

withholding/collection, payments, to shopping transaction tax reporting, in one ecosystem

(Hutabarat et al., 2021). Apart from being a means of developing MSME products, Digipay is

a form of renewal and digitalization of the government spending payment system which is

slowly starting to switch from cash to Cashless transactions. Digipay aims to convert the

payment process from cash to cashless so that the Satker treasurer no longer spends cash to pay

for the purchase of office needs (Yadnya et al., 2022). One of the issues that often arises in the

management of MMAF is the condition where there is still a lack of EDC machines provided

by vendors / providers of government goods / services. In the Digipay application system, this

issue is relatively unobstructive Fitriani et al., (2022) because the payment process has been

accommodated in it. Thus, according to researchers, the availability of this EDC machine does

not affect the low condition of cashless payment system implementation within the Ministry of

Cooperatives and SMEs. This is different from several previous findings, such as Yulianti,

(2021) that due to the limited providers of goods/services in the region that have not provided

EDC machines, the application of MMAF at KPPN Dumai is relatively ineffective. According

to Al-Bayan (2022), the management of KKP users at KPPN Bengkulu has not been carried

out properly, one of which is due to the availability of EDC machines at merchants is not much.

Then, dos Santos Munik et al., (2022) said that the lack of deployment of EDC machines

affected the effectiveness of the implementation of the MPA implemented by KPPN Jambi.

As a party that provides Cashless instrument products and services in the form of KKP

and CMS VA, in an effort to maintain its smooth management, the Bank must play an active

role. The Bank must always be present and actively synergize with Satker, Ministry of Finance,

and also providers of goods and services in organizing the management of KKP instruments

and also CMS VA. In the daily use of KKP and CMS VA, various obstacles or problems in the

field will often be encountered, both related to technical matters, related to human resources

from the Bank itself, to policies in providing services. High responsiveness from the Bank is

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920

needed in an effort to improve Satker's cash management so that the implementation of its use

can run optimally while still meeting various applicable regulations. The involvement of the

Bank affects the implementation of the use of KKP and CMS VA within the Ministry of

Cooperatives and SMEs. Researchers agree with previous findings, including T. Yulianti &

Sulistyawati, (2021) stating that one of the Satker within the scope of KPPN Dumai

experienced problems in using KKP because every shopping transaction carried out using an

EDC machine is always subject to an additional fee (surcharge), where the Bank has not

communicated all applicable rules related to KKP management clearly to the relevant

merchants. Furthermore, Muwaffaq & Piantari, (2022) said that in addition to system

maintenance and system errors, changes in bank policies such as the accessibility period of

proof of transaction are also factors that can affect CMS implementation.

Figure 1. Integrative Cashless Payment System Model.

Source: Researchers' work

CONCLUSION

Based on the results of the study, weaknesses were found in the implementation of the

Cashless payment system within the Ministry of Cooperatives and SMEs. A model was

formulated in order to optimize the use of KKP and CMS VA in the mechanism of payment of

state expenditures made by Satker. The model includes leadership commitment as the factor

that most influences the implementation of the cashless payment system, and also determines

the influence of other factors such as human resource factors, SOP availability factors, reward

and punishment mechanism factors, and Bank involvement factors in the use of CTF and CMS

VA. In managing these factors, Satker must synergize with other parties so that the

management of Cashless instruments is more optimal. Thus, every stage of implementation of

KKP and CMS VA management starting from the signing stage of cooperation between Satker

and the Bank, issuance and submission of KKP, use and accountability transactions, to the

supervision and monitoring evaluation stage can run better so that it has an impact on the

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921

implementation of a Cashless payment system within the Ministry of Cooperatives and SMEs

that is more optimal.

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