Abstract:
MENUTUP CELAH FRAUD MELALUI TRANSAKSI NON TUNAI: MENEGAKKAN KESADARAN SUBSTANTIF DIANTARA RIMBUNNYA KESADARAN PROSEDURAL
Background- The central and local governments carry out non-cash transactions in an effort
to prevent corruption as regulated by Presidential Instruction (Inpres) No. 10 year 2016. The
practice of corruption usually takes place using cash transaction, so that by switching form
cash to non-cash transactions, it will close the loophole of irregularities including corruption.
However, this initiative still encounters some challenges its implementation.
Purpose and Method- The purpose of this research is to investigate the technical
implementation of non-cash transactions and the practice of preventing fraud through the
application of non-cash transactions. Banjar Local Government (hereafter abbreviated, BLG),
South Kalimantan is selected to be the object being studied. This research uses a qualitative
approach with a case study research strategy. The research informants were 55 people who
came from 19 agencies under BLG, The Audit Board of the Republic of Indonesia’s (BPK)
auditors and BLG’s vendors.
Findings- The practice of non-cash transactions has been implemented, however it has not
automatically improved the payment process to vendors. There are still loopholes for potential
fraud that need to be addressed. Although non-cash transactions have been applied but it
doesn’t necessarily prevent potential collusion between certain vendors with officials in charge
through ‘backdoor agreement’. They are indicated by not all agencies under local government
being research using cash management system (non-cash transactions) method and certain
spendings of the local government that has been given ‘exception’ to stay using cash
transaction method.
Research Limitations- This research was carried out using qualitative approach where the
results of this study cannot be generalized to a wider scope.
Contribution- The non-cash transaction system is expected to prevent fraud, but on the other
hand there is still potential fraud that may occur. This paper suggests that the implementation
of non-cash transactions should be followed by improvements of financial governance
especially payment by treasurers for spending, as well as the implementation of an integrated
whistleblowing system that is linked to the accounts of the Regional Head/Deputy Regional
Head.
