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All Journal Dinasti International Journal of Education Management and Social Science
Purnowiyanto, Purnowiyanto
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Optimization Strategies for Utilization of Government Credit Cards in State Expenditure Payments at the Secretariat of the Vice President Purnowiyanto, Purnowiyanto; Rahayu, Neneng Sri
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6047

Abstract

The implementation of Government Credit Cards (GCC) at the Secretariat of the Vice President is part of a broader cash management modernization initiative. However, the use of GCC has not yet achieved optimal performance. These conditions highlight the urgency of establishing accurate and adaptive cash planning for the GCC Imprest Fund. This study aims to identify the factors contributing to the suboptimal utilization of GCC, with a particular focus on cash planning. The analysis applies Lienert’s (2009) cash planning theory and organizational managerial factors proposed by Gie in Muthohar (2012), and is further strengthened through SWOT analysis to formulate optimization strategies. The findings reveal that GCC utilization remains suboptimal due to the lack of comprehensive cash planning, unclear allocation of GCC funds, limited use of core cash flow data, historical transaction patterns, and activity schedules, as well as insufficient coordination with the Ministry of Finance. Furthermore, human resource capacity, internal coordination, and leadership commitment remain inadequate, while the reward and punishment mechanism has not been implemented. Priority optimization strategies include capacity building, development of technical coordination guidelines, establishment of pilot projects, and the use of historical data and the SAKTI system to support cash planning and optimize GCC utilization.    
Co-Authors Rahayu, Neneng Sri