Optimizing Cash Management Practices for The Revenue Treasurer at the Directorate General of State Assets Management
Abstract
Cash Management in the Revenue Treasurer of DJKN is still a recurring finding of BPK in the audit conducted in 2024. This study aims to find the root causes of suboptimal cash management in the Revenue Treasurer and provide suggestions for improvements to overcome these problems. The research is a case study using qualitative methods. Data was obtained through document review and in-depth interviews with problem owners. The analysis was conducted using the theory of Governance, Risk Management, and Compliance with the research stages following the Soft Systems Methodology method. The results formulated three root definitions related to governance processes and structures, human resources, and the use of technology and information systems. This study recommends DJKN to increase the role and attention of stakeholders, improve the quality of human resources involved, as well as the development and use of technology and information systems related to processes related to the management of Other Cash in the Revenue Treasurer.
Keywords: Compliance; Governance; Revenue treasurer; Risk management; Soft Systems Methodology.
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Hardjosoekarto, S. (2012). Soft System Methodology (Metode Serba Sistem Lunak). UI-Press.
Harjowiryono, M. (2019). Analisis faktor-faktor yang memengaruhi kepatuhan bendahara pemerintah dalam penyetoran pajak. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 4(3). https://doi.org/10.33105/itrev.v4i3.156
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Peraturan Direktur Jenderal Kekayaan Negara Nomor PER-07/KN/2012 Tentang Penatausahaan Hasil Pengurusan Piutang Negara Dan Lelang Pada Kantor Pelayanan Kekayaan Negara Dan Lelang Direktur Jenderal Kekayaan Negara, Pub. L. No. PER-07/KN/2012 (2012).
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Putra, S. A., & Djakman, C. (2022). The Optimization of Planning of State-Owned Asset Need with Strategic Asset Management Framework Approach. Contemporary Accounting Case Studies, 1(1), 470–491.
Racz, N., Weippl, E., & Seufert, A. (2010). A Frame of Reference for Research of Integrated Governance, Risk and Compliance (GRC). In B. De Decker & I. Schaumüller-Bichl (Eds.), Communications and Multimedia Security (pp. 106–117). Springer Berlin Heidelberg.
Sari, I. T. N., & Djakman, C. (2022). State-Owned Asset as An Underlying Asset for Indonesia Government Islamic Securities. Contemporary Accounting Case Studies, 1(1), 235–263.
Vicente, P., & Mira da Silva, M. (2011). A Conceptual Model for Integrated Governance, Risk and Compliance. In H. Mouratidis & C. Rolland (Eds.), Advanced Information Systems Engineering (pp. 199–213). Springer Berlin Heidelberg.
Yin, R. K. (2018). Case Study Research and Applications: Design and Methods (Sixth Edition). Sage Publications, Inc.
Published
2025-01-30
How to Cite
WIBOWO, Rizky Cahyo; SISWANTORO, Dodik.
Optimizing Cash Management Practices for The Revenue Treasurer at the Directorate General of State Assets Management.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 1, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/120686>. Date accessed: 04 feb. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i01.p04.
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