Article Per Year (5 Year)
p-Index From 2020 - 2025
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This Author published in this journals
All Journal International Journal of Economics Development Research (IJEDR) International Journal of Science and Society (IJSOC)
Anggia, Sofina
Unknown Affiliation
Economics, Econometrics & Finance Materials Science & Nanotechnology Social Sciences

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Can Cash Management System Reduce Fraud Indications in Government Transactions? Anggia, Sofina; Mutmainah, Siti
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1370

Abstract

This research aims to see the role of the Cash Management System (CMS) components in facilitating government non-cash transactions, so as to reduce fraudulent behavior such as asset missapropriation, corruption and financial statement fraud. Primary data was collected using a questionnaire. A sample of 266 were selected randomly, who were active expenditure treasurers at the BPS- Statistics Indonesia from various regions in Indonesia. Data analysis uses SEM-PLS with the 2nd Order model and shows the negative influence of CMS effectiveness on government non-cash transactions to indications of fraud. CMS components such as human resources, procedures and instructions, IT infrastructure and systems, data, and internal control have generally been running well. In the future, services need to be improved in providing information and procedures as well as the performance of the CMS application system. The role of vendors is also very important in providing non-cash payment modes, so that this payment mode becomes a priority. There are not many studies that specifically discuss CMS as a non-cash payment method, previous research is qualitative methode. Previous government non-cash transaction research used regency-wide samples, for this reason this research expands the sample to a national scope.
Effectiveness of Cash Management System (CMS) in Improving the Performance of Expenditure Treasurers Anggia, Sofina; Mutmainah, Siti; Salapudin, Salapudin
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.6845

Abstract

Digitalization has brought transformation in financial transactions. The presence of CMS as a government non-cash payment system also plays a role. Expenditure treasurers must adapt quickly to improve performance, especially in cash management. However, the realization of its implementation until 2023 is still low. Findings regarding cash management at the expenditure treasurer also continue to be repeated. Therefore, this research was conducted to see how effective CMS is in improving treasurer performance. The aspects evaluated include human resources, procedures and instructions, IT infrastructure and systems, data and security controls. This concept is explained through the Technology of Acceptance Model (TAM) and Accounting Information System (AIS). Analysis using SmartPLS concluded that all components, procedures and instructions still need to be improved, even though all components are working well overall. The effectiveness of CMS has a positive effect on the performance of the expenditure treasurer. Expenditure treasurers must be motivated to be consistent in their use so that cash management becomes transparent and accountable. Providers of goods and services also need to be encouraged to provide non-cash payment modes.
Co-Authors Salapudin, Salapudin Siti Mutmainah