Penguatan Sport Governance Melalui Implementasi Gerakan Non Tunai Dalam Tata Kelola Keuangan Kementerian Pemuda Dan Olahraga Republik Indonesia - Rina Yulistiarini (Jurnal Ilmiah Sport Coaching and Education, 2026)
ABSTRAK Transformasi tata kelola keuangan negara berbasis digital merupakan pilar utama reformasi birokrasi dan Sistem Pemerintahan Berbasis Elektronik (SPBE) di Indonesia. Kementerian Pemuda dan Olahraga (Kemenpora) telah mengadopsi ekosistem transaksi non tunai melalui Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI), Digipay Pemerintah, Cash Management System (CMS), dan Kartu Kredit Pemerintah (KKP), namun implementasinya belum berjalan optimal, tecermin dari utilisasi Digipay yang baru mencapai 52% dan rasio Uang Persediaan (UP) tunai sebesar 38% atau setara Rp87,3 miliar dari total perputaran kas operasional. Penelitian ini bertujuan mengidentifikasi akar masalah dan merumuskan alternatif kebijakan penguatan Gerakan Non Tunai di Kemenpora. Penelitian ini menggunakan pendekatan deskriptif-evaluatif dengan metode penapisan prioritas Urgency, Seriousness, and Growth (USG) terhadap sepuluh informan pengelola keuangan, dilengkapi analisis Digital Competence Framework (DigComp 2.2), Technology Acceptance Model 3 (TAM 3), dan OECD Digital Government Capacity Framework. Hasil penelitian menunjukkan bahwa keterbatasan kapasitas sumber daya manusia berbasis digital merupakan masalah dengan prioritas tertinggi (skor USG 13), dengan kelemahan kritis pada dimensi safety (49/100) dan problem solving (62/100), serta rendahnya computer self-efficacy aparatur (3,1 dari 5). Analisis matriks multikriteria terhadap tiga alternatif kebijakan menetapkan penguatan kapasitas SDM berbasis sertifikasi kompetensi digital sebagai prioritas kebijakan (skor 24). Rekomendasi kebijakan meliputi penerbitan regulasi internal mandatori, pelatihan keuangan digital minimal 60 jam pelajaran, dan pembangunan dasbor pemantauan real-time guna mencapai target 95% transaksi non tunai pada tahun 2030. Kata Kunci: Gerakan Non Tunai, Tata Kelola Keuangan Negara, Kompetensi Digital, Matriks USG. ABSTRACT Digital-based state financial governance transformation is a key pillar of bureaucratic reform and the Electronic-Based Government System (SPBE) in Indonesia. The Ministry of Youth and Sports (Kemenpora) has adopted a non-cash transaction ecosystem through the Agency-Level Financial Application System (SAKTI), Government Digipay, Cash Management System (CMS), and Government Credit Card (KKP), but its implementation has not been optimal, reflected in Digipay utilization which has only reached 52% and a cash Reserve (UP) ratio of 38% or equivalent to IDR 87.3 billion of the total operational cash turnover. This study aims to identify the root of the problem and formulate alternative policies to strengthen the Non-Cash Movement at Kemenpora. This study uses a descriptive-evaluative approach with a priority screening method of Urgency, Seriousness, and Growth (USG) on ten financial management informants, complemented by an analysis of the Digital Competence Framework (DigComp 2.2), Technology Acceptance Model 3 (TAM 3), and the OECD Digital Government Capacity Framework. The research results indicate that limited digital-based human resource capacity is the highest priority issue (USG score of 13), with critical weaknesses in the safety (49/100) and problem-solving (62/100) dimensions, as well as low computer self-efficacy among civil servants (3.1 out of 5). A multi-criteria matrix analysis of three policy alternatives identified strengthening human resource capacity based on digital competency certification as a policy priority (score of 24). Policy recommendations include the issuance of mandatory internal regulations, a minimum of 60 hours of digital finance training, and the development of a real-time monitoring dashboard to achieve the target of 95% cashless transactions by 2030. Keywords: Cashless Movement, State Financial Governance, Digital Competence, USG Matrix.