Implementation of the Non-Cash Transaction Policy for Shopping Replacementin Malang City

One of the forms of regional expenditure that is the focus is Cash Replacement expenditure, namely, expenditure to replace the inventory money that work units have spent. Although the Malang City Government has implemented a non-cash transaction policy since 2018, its implementation in the Blimbing District still faces various challenges. The research conducted is a qualitative study to analyze how the policy is implemented and identify factors that are drivers and obstacles to its implementation. Data collection through in-depth interviews, observation, and documentation, with key informants consisting of expenditure treasurers in the Blimbing District and Village. The study results indicate that the leadership's commitment continues to guide implementers in carrying out payment transactions through non-cash means. The existence of support from regional government banks through assistance to implementers when the system experiences problems, good internal and external communication regarding non-cash payments, not all personnel have adequate competence, namely in the field of information technology and responsiveness to a problem, or policies on non-cash transactions, socializationto implementers and third parties needs to be improved so that implementers understand and can translate policies in carrying out their duties. Several factors support this policy's success, such as leadership commitment, support from government banks, good internal and external communication, and availability of standard operating procedures. Based on the results, it is hoped that there will be support in increasing human resource capacity, optimizing technological infrastructure, and stronger cross-sector coordination in implementing non-cash transaction policies and realizing more transparent, accountable, and efficient regional financial management.