IMPLEMENTATION OF NON-CASH TRANSACTIONS WITH CREDIT CARDS IN THE IMPLEMENTATION OF REGIONAL GOVERNMENT EXPENDITURE TO REALIZE THE PRINCIPLES OF GOOD GOVERNANCE

The development of digitalization greatly affects all aspects of people's lives, as well as the influence of digitalization on the government sector. The government has formed a Bureaucratic Reform and Transformation Program policy related to the management of government financial liquidity. This is proven in the implementation of non-cash government transactions using QRIS, Virtual Account (VA), Corporate Internet Banking and recently enhanced with Regional Government credit cards for payments through Reserve Money. The use of this credit card was initiated by the Ministry of Finance, especially DJPb, by issuing PMK Number 97/PMK.05/2021 concerning Amendments to the Regulation of the Minister of Finance Number 196/PMK.05/2018 concerning Procedures for Payment and Use of Government Credit Cards and supported by Domestic Regulation Number 79 of 2022. The Government's expectation from this policy is certainly to realize Good Governance, minimize the risk of misuse, corruption and embezzlement of Government funds Where regional financial transactions are more transparent, accountable, efficient and effective and also help manage the liquidity of Regional Government Finances. However, for a new policy to be implemented perfectly, it takes time and a joint strategy so that this policy can be accepted and implemented by all groups or generations in the Regional Government, and where there are provisions and policies there will be potential new risks so that a strategy is needed to reduce the risk of misuse.