How to cite:
Munawarah, Farid Zaky Yopiannor (2024) Financial Management Innovation through Digipay at the
Lamandau Regency Ministry of Religious Affairs Office, (06) 04, https://doi.org/10.36418/syntax-
idea.v3i6.1227
E-ISSN:
2684-883X
Published by:
Ridwan Institute
INOVATION OF FINANCIAL MANAGEMENT THROUGH DIGIPAY AT THE
OFFICE OF THE MINISTRY OF RELIGIOUS AFFAIRS OF LAMANDAU
REGENCY
Munawarah, Farid Zaky Yopiannor
Universitas Muhamadiyah Palangka Raya, Indonesia
Email: [email protected], [email protected]
Abstract
The boom in online transactions has also become a momentum for MSMEs to be able to
go public or become better known to the public. By entering the marketplace, MSMEs
have the opportunity to move up in class because they have shifted from initially only
carrying out conventional (cash) transactions to digital (cashless). Digipay is a digital
payment application system using Government Credit Cards (KKP) and/or CMS Virtual
Accounts developed by the Ministry of Finance in collaboration with Himbara Bank.
The ecosystem is formed from the APBN Money Supply (UP) Management Working
Unit and vendors/shops/stalls/etc. (MSMEs) based on accounts at the same bank.
Digital Payment - Marketplace integrates APBN user spending units, MSMEs as
providers of goods/services, and banking in one ecosystem. This research aims to find
out how Digipay Management Innovation is at the Lamandau Regency Ministry of
Religion Office? And What are the supporting and inhibiting factors for implementing
digipay at the Lamandau Regency Ministry of Religion Office. This research is
descriptive research using a qualitative approach to library research and field research
and in an effort to obtain real data using observation techniques and interview
techniques. The research results show that financial management through Digipay at the
Ministry of Religion, Kab. Lamandau in 2023 is not yet optimal and still needs to be
further improved. The inhibiting factors include the mindset of the work unit and
business actors, limited human resources for financial managers/lack of user capacity on
the part of the financial management work unit which only focuses on a handful of
employees. To further optimize and expand the use of the Digipay application, there are
three things that need to be done. Firstly, regulations for imposing sanctions on work
units that do not use Digipay are established. Second, more massive socialization, to
business actors (MSMEs) and cooperatives so that they are more familiar with the
Digipay application and become involved as vendors in procuring government goods
and services. The three additional employees who have the capacity to manage finances
at the Ministry of Religion of Lamandau Regency
Keywords: Government Marketplace, Digital Payments, Government Credit Card
(KKP)/CMS Virtual Account
INTRODUCTION
JOURNAL SYNTAX IDEA
p–ISSN: 2723-4339 e-ISSN: 2548-1398
Vol. 6, No. 04, April 2024
Munawarah, Farid Zaky Yopiannor
1618 Syntax Idea, Vol. 6, No. 04, April 2024
The development of online shopping using marketplace platforms has become the
trend of people's choice when they make transactions to meet their needs (Andika,
Masithoh, Kholiq, Nisa, & Rohmah, 2021). It happens in any part of the world,
including Indonesia, people can easily conduct economic transactions online more
effectively both in terms of time and in terms of preferences for the needs of goods /
services they need (Nasution, Aminy, & Ramadani, 2019). This is increasingly getting
"justification" when the Covid-19 Pandemic hit the world, including Indonesia, "Keep
your distance", making online transactions increasingly get a place to be an option in
transactions (Sudrajat & Ant, 2016).
The development of MSMEs is inseparable from the supporting technology of
development, including the use of technology, communication and information media
Ningsih, (2023), The boom in online transactions is also a momentum for MSMEs to be
able to go public or better known to the public, by entering the marketplace MSMEs can
have the opportunity to upgrade because they have shifted from initially only doing
transactions conventionally (cash) to digital (cashless) (Daga, Gunawan, & Ramli,
2023).
Quoted from the press release of the Coordinating Ministry for Economic Affairs
of the Republic of Indonesia Number HM.4.6/81/SET. M.EKON.3/03/2023 that the
MSME sector has a large contribution to the Indonesian economy with more than 64.2
million business units, MSMEs contribute 61.9% to Gross Domestic Product (GDP) and
absorb 97% of the workforce (Rabah & Ardiansyah, 2023). This figure shows an
increase in the influence of MSMEs on the economy in Indonesia, previously in 2022
the contribution of MSMEs to GDP was 60.5% with an influence on employment of
96.9%. So it can be concluded that in 2023 there has been an increase in the
contribution of MSMEs to GDP by 1.4% and an increase in employment by 0.1%. The
data on the increase in MSME Contribution to GDP above shows that the development
and empowerment of MSMEs can be one way to increase Indonesia's Domestic Product
(Sofyan, 2017).
One of the ministries that supports the empowerment of MSMEs is the Ministry
of Finance to answer these challenges and needs, the Ministry of Finance in this case the
Directorate General of Treasury with the development of Government Credit Cards and
virtual accounts issued a new policy in the form of a Digital Payment Marketplace or
hereinafter referred to as DigiPay as outlined in the Regulation of the Director General
of Treasury number PER-20 / PB / 2019 concerning Trials of the Use of Money
Inventory Through the Marketplace System and Digital Payment at the Work Unit
(Nuranindita, 2023).
Digipay is a digital payment application system using Government Credit Cards
(KKP) and/or CMS Virtual Accounts developed by the Ministry of Finance in
collaboration with Bank Himbara. The ecosystem is formed from the Satker managing
Money Supply (UP) APBN and vendors / shops / stalls / etc. (MSMEs) based on
accounts at the same bank.
Digital Payment - Marketplace integrates state budget users, MSMEs as providers
of goods/services, and banks in one ecosystem, with the legal basis of the Regulation of
the Director General of Treasury Number PER-7/PB/2022 concerning the Use of
Supply Money Through Digipay in the Work Unit of State Ministries/Institutions
(Mubarak, Akhmadi, & Wati, 2022).
Financial Management Innovation through Digipay at the Lamandau Regency Ministry of
Religious Affairs Office
Syntax Idea, Vol. 6, No. 01, January 2024 1619
The categories of goods and services products on digipay consist of ATK and
Machine Tools, Food Services / Catering, Food snack products / rice boxes, Electronic
Services / others.
The Ministry of Finance as the State General Treasurer (BUN), in this case the
State Treasury Service Office (KPPN) has a task, one of which is the distribution of
financing for the burden of the State Budget (APBN) to work units (satker) Ministries /
Institutions (K / L) and to third parties based on bills / requests for payment from the K /
L satker (Setyawan, 2017). Payment to Satker is made by transferring books from the
State General Cash account to the Treasurer's account for Work Unit Expenditure, as
well as in the form of Supply Money (UP), both Pure Rupiah Supply Money (UP RM)
and Inventory Money PNBP (UP PNBP) (Zahra, 2022).
The Ministry of Religious Affairs in this case the Ministry of Religious Affairs of
Lamandau Regency is a partner unit of KPPN Pangkalan Bun which manages UP RM.
As a KPPN partner satker who manages UP RM, it is required to actively participate in
utilizing the facilities provided by the government (government marketplace), in the
framework of the National Non-Cash Movement / Cashless Society (GNNT) and the
acceleration of Digipay implementation and the acceleration of economic recovery, the
Ministry of Finance urges all satkers to be more active in using Digipay one by making
a minimum of 2 transactions every month with a transaction value minimum 15%
(Satker Kemenkeu) and 10% (Satker Non Kemenkeu) of the UP value given each
month.
Ministry of Religious Affairs of Lamandau Regency KPPN Pangkalan Bun
partner satker The scope of the Regional Office of the Directorate General of Treasury
of Central Kalimantan Province, consisting of 7 work units in it, has just begun to join
in implementing Digipay in the third quarter of 2023.
This study aims to find out about how the Digipay Management Innovation at the
Lamandau Regency Ministry of Religious Affairs Office and what are the supporting
and inhibiting factors for the implementation of digipay at the Lamandau Regency
Ministry of Religious Affairs Office.
METHOD RESEARCH
This research is a descriptive research using a qualitative approach to explain
matters related to Financial Management Innovation through Digipay Satu. The use of
this qualitative approach is intended so that more in-depth information is in accordance
with the research background. Quote Lexy, (2002) Qualitative research is research that
intends to understand phenomena about what is experienced by research subjects such
as behavior, perception, motivation, action and others, holistically, and by means of
description in the form of words and language, in a special natural context and by
utilizing various natural methods.
Consideration of choosing a qualitative approach because it is carried out in
natural conditions, or focused directly on data sources so that in-depth information and
more valid data will be obtained in accordance with the research background and field
conditions (Rijali, 2019). In addition, the results of qualitative research always try to
reveal a problem, event or actual situation in the field. The data collection techniques
needed in this study were taken through several channels / methods, including the
following: first Library Research. Data collection is carried out Collection of
Munawarah, Farid Zaky Yopiannor
1620 Syntax Idea, Vol. 6, No. 04, April 2024
information and data with the help of various kinds of materials that can be sourced
from a journal, book, regulations, and other sources both in print and electronic media,
the use of literature studies as an effort to strengthen ideas in analyzing and evaluating
conditions in the field. Both Field Research is carried out by studying the background,
current conditions, and social interactions, individuals, groups, institutions, and
communities through a review of the object of research, namely to the satker, vendors
on various occasions. Meanwhile, efforts are made to obtain accurate real data, through
the use of the following techniques, first observation is carried out by visiting or
observing problems that exist in the satker and vendor. Second with the interview
technique, the author conducted interviews with the Treasurer of the Office of the
Ministry of Religious Affairs Lamandau Regency, vendors and employees at KPPN
Pangkalan Bun, to meet the data needed in the research.
RESULTS AND DISCUSSION
Based on the provisions of article 22 of the Minister of Finance Regulation
Number 230 / PMK.05 / 2016 concerning amendments to the Minister of Finance
Regulation number 162 / PMK.05 / 2013 concerning the position and responsibility of
the Expenditure Treasurer in the State Budget Management work unit and article 3 of
the Minister of Finance Regulation Number 196 / PMK.05 / 2018 concerning
procedures for payment and use of Government Credit Cards, The expenditure
treasurer can carry out payments or bills to the state through the Money Supply
mechanism using Debit Cards, Cash Management System, and Government Credit
Cards. Based on the provisions of article 43 of the Minister of Finance Regulation
Number 190 / PMK.05 / 2012 concerning payment procedures in the context of
implementing the State Budget as amended by the Minister of Finance Regulation
Number 178 / PMK.05 / 2018, Inventory Money is used for the purposes of financing
the daily operational activities of the work unit and financing expenses that cannot be
made through the LS payment mechanism.
Based on the Decree of the Minister of Religious Affairs Number 814 of 2018
concerning Guidelines for Non-Cash Payment Transactions at the Ministry of Religious
Affairs, it is a Technical guideline prepared in the context of implementing the Circular
Letter of the Minister of Religious Affairs number 3 of 2017 concerning Non-Cash
Payment Transactions at the Ministry of Religious Affairs.
Digital Payment Application System ( Digipay )
Digipay is a digital payment application system using Government Credit Cards
(KKP) and/or CMS Virtual Accounts developed by the Ministry of Finance in
collaboration with Bank Himbara. The ecosystem is formed from the Satker managing
Money Supply (UP) APBN and vendors / shops / stalls / etc. (MSMEs) based on
accounts at the same bank. Digital Payment - Marketplace integrates state budget users,
MSMEs as providers of goods/services, and banks in one ecosystem. Based on the
Regulation of the Director General of Treasury Number PER-7 / PB / 2022 concerning
Financial Management Innovation through Digipay at the Lamandau Regency Ministry of
Religious Affairs Office
Syntax Idea, Vol. 6, No. 01, January 2024 1621
the Use of Supply Money Through Digipay in the Work Unit of State Ministries /
Institutions. Digipay provides many benefits. First, Benefits for Satker Automation &
efficiency (the whole process is run automatically), Integration of procurement,
payment, taxation & reporting. Simplification of SPJ (platform produces SPJ
documents) and eliminates moral hazard (transparent and accountable). Second,
Benefits for Vendors or MSMEs, Payment certainty (the platform provides scheduled
payments), Opportunities to become partners in many satkers (open and free
marketing), and Bank lending facilities (loans for vendors from partner banks). These
three benefits are for new Market Credit Banks (taking into account the vendor's record
on Digipay), Services for targeted segments; and Government partner brands. The four
benefits for the Directorate General of Treasury, more efficient liquidity management
(monitored cash balances), more effective cash planning, and data analytics. Fifth,
benefits for Auditors / APH / DGT. Reduce fraud (transactions are run through the
system, no direct satker-vendor meetings), E-audit (Digipay data can be used for e-
audit); and ensure taxpayer compliance.
Digipay Management Innovation at the Ministry of Religious Affairs
The development of Digipay was motivated by the government's need to
modernize cash management, provide convenience for treasurers related to tax
obligations, support fraud mitigation initiatives for goods/services procurement
transactions, and at the same time provide full support for the MSME sector to go
digital.
With these diverse needs, it is important for the government to create a digital-
based and multifunctional platform. A platform that is able to integrate the interests of
the government, banks, and MSME vendors in one ecosystem.
Digipay is a platform that integrates the marketplace system with the digital
payment system, in order to use Money Supplies.
Digipay digitizes the process of procurement of goods/services, transaction
payments, and taxation. The flow of activity stages is the same as the conventional flow,
but the entire process is done digitally. Since April 1, 2023, the use of Digipay Satu has
been implemented on the Digipaysatu.kemenkeu.go.id page which has the advantage of
interoperability to bridge the differences between satker accounts and vendors providing
service goods using payment gateways (not necessarily at the same bank).tax
calculation automation, user simplification, ceilings connected to SAKTI and fully
developed and managed by the ministry of finance
Experts even put forward some of the advantages of using Digital payments. One
of them is Humphrey, citing in the journal Budi Raharjo, (2022) Explain that the
payment system or method is a mechanism that will show the flow of a certain amount
of value sourced from the buyer to the seller in a particular transaction. If we can relate
to the development issue of electronic-based payment systems which turned out to be
proven that they are indeed more efficient than paper-based payment systems, therefore
Munawarah, Farid Zaky Yopiannor
1622 Syntax Idea, Vol. 6, No. 04, April 2024
it can be said that payment systems or methods will experience a process towards being
even more efficient.
The Ministry of Religious Affairs uses Digipay in cash management through a
platform developed by the Directorate General of Treasury (DJPb) with a payment
system using Government Credit Cards (KKP) and/or CMS (Cash Management
System) in collaboration with Bank Himbara (Association of State-Owned Banks)
involving Work Units (Satker).
The growth of Digipay implementation in Central Kalimantan is quite good The
Ministry of Religious Affairs of Lamandau Regency is a partner Satker of KPPN
Pangkalan Bun Scope of the Regional Office of the Directorate General of Treasury of
Central Kalimantan Province, the Work Unit at the Ministry of Religious Affairs of
Lamandau Regency consists of 7 work units in it, has only joined the implementation of
Digipay one in the third quarter of 2023, out of 7 (seven) satkers only 6 satker have
Cash UP while 1 Satker UP cash is worth Nil (0).
Acording Moekijat (2008) in (Ferdiani, 2018), Standard Operating Procedure
(SOP) is a sequence of stages of implementation of a job, where the work is done, how
to do it, when to do it, where to do it, and who does it. While Atmoko, (2011), said that
Standard Operating Procedure (SOP) is a guide or guideline used to carry out a job task
in accordance with the functions and performance assessment tools of non-government
or government, non-business or business agencies, which are based on administrative,
technical indicators, and work procedures, procedural according to work procedures,
and work systems in interrelated work units.
The Ministry of Religious Affairs of Lamandau Regency prepares work
procedures (SOPs) that must be carried out in the management of Digipay Satu as a
guideline used in the implementation of Financial Management (UPRM) through
Digipay Satu, this helps maintain the consistency of each officer's work and facilitates
the process of assigning, controlling and evaluating.
Table 1 Management Mechanism of Digipay Satu in the Ministry of Religious
Affairs of Lamandau Regency
Activity
Equipment
Output
Information
Bookers, check
the availability
of goods on the
Digipay
application one
according to
the needs of
Inventory items
/ inventory
items.
Memorandum
of Service
request for
procurement of
goods from the
Head of Sub
Division of
Administration
Report on the
availability of
goods in the
Digipay Satu
Application catalog
Booker account set by KPA,
Access Digipay application one on
the link
https://digipaysatu.kemenkeu
.go.id, Akun pemesan
PPBJ orders
goods,
negotiates
prices, and
Memorandum
of Service
request for
procurement of
Bill details,
consisting of details
of goods, receipts,
vendor names,
Financial Management Innovation through Digipay at the Lamandau Regency Ministry of
Religious Affairs Office
Syntax Idea, Vol. 6, No. 01, January 2024 1623
Activity
Equipment
Output
Information
determines
payment with
KKP/Virtual
Account ( VA )
goods from the
Head of the
Administration
subdivision
payment amounts
PPBJ orders
goods,
negotiates
prices, and
determines
payment with
KKP/Virtual
Account
Bill details,
consisting of
details of
goods, receipts,
vendor names,
payment
amounts
Approval/Signature
, Order Memo pay
When there is correction, returned
to PPBJ for revision, when
appropriate, forwarded back to
PPBJ for payment
Make
payments in 2
(two) ways:
make a
payment
method for a
Government
Credit Card
(KKP) when
the goods are
received
directly debit
the Credit Card,
Pay Cash
Management
System (CMS)
Virtual Account
(VA) when the
Government
Credit Card
(KKP) balance
is insufficient
to pay for
scheduled
payments
Government
Credit Cards
How to pay KKP :
Proof of order how
to pay CMS:
Approval /
signature, minutes
of handover of
goods
Access the Digipay One
application on the link
https://digipaysatu.kemenkeu.go.id
Buyer received
the ordered
goods
Y1 : How to
pay KKP
directly debit
when the goods
are received.
Y2 : How to
pay CMS VA,
Cara bayar
KKP: Bukti
pemesanan
Cara bayar
CMS :
Approval/tanda
tangan, Berita
Acara serah
terima
How to pay KKP :
Proof of KKP
payment (when
goods are received)
How to pay CMS :
Goods ordered,
Approval/Signature,
order acceptance
letter Invoice
The standard time when goods are
received follows the SOP for
Digipay One Service / Vendor, the
recipient of goods / services is
KDP staff / receiving officials,
SOP for bill resolution and
government credit card
responsibility.
Munawarah, Farid Zaky Yopiannor
1624 Syntax Idea, Vol. 6, No. 04, April 2024
Activity
Equipment
Output
Information
extended by
payment
process by
Withdrawal
Treasurer
barang/jasa,
Memo Perintah
Bayar
The
Expenditure
Treasurer
inputs proof of
payment /
receipt into the
SAKTI
application
Approval/Tand
a tangan, Berita
acara serah
terima
barang/jasa,
Memo Perintah
Pay, Billing
Documents and
goods
documentation
(Order letter,
tax invoice,
order
acceptance
letter)
Proof of CMS VA
Payment
Payment is made after the
goods/services are received by the
customer
Production
Treasurer
performs input
Proof of
payment/receipt
into SAKTI
app
Proof of CMS
VA Payment
Data entry in
SAKTI app
Access the SAKTI application on
link https://sakti.kemenkeu.go.id
The Financial
Administration
performs
archiving
procurement
payment
documents
through the
Digipay Satu
application
Bill Details,
Receipt of
Proof of
Payment, Tax
Deposit Letter
(SSP)
Report
Arsip
Bill Details, Receipt of Proof of
Payment, Tax Deposit Letter
(SSP)
Report
In 2023, the number of Digipay Satu transactions that have been carried out by the
Lamandau Regency Ministry Office scope work unit consisting of 6 work units that
have UP RM and that have made transactions as many as 3 work units in total 7
transactions with a transaction value of IDR 14,075,840.
In the implementation of Digipay one, ideally each work unit that owns UP RM
can carry out 2 transactions / month with a transaction value of 15% (Satker Kemenkeu)
and 10% (Satker Non Kemenkeu) of the value of UP given every month, so that the
overall number of transactions that should be the target of the work unit at the
Financial Management Innovation through Digipay at the Lamandau Regency Ministry of
Religious Affairs Office
Syntax Idea, Vol. 6, No. 01, January 2024 1625
Kankemenag Lamandau Regency consisting of 6 work units of UP RM owners in 2023
is: 6 satker x 2 transactions x 12 months = 144 transactions.
Judging from the data above, we can know that Financial Management through
Digipay at the Ministry of Religious Affairs of Lamandau Regency in 2023 is not
optimal and still needs to be improved.
Digipay Implementation Inhibitory Factors
There are several inhibiting factors in the implementation of Digipay at the
Ministry of Religious Affairs of Lamandau District. The inhibiting factors for the
implementation of Digipay include.
The first inhibiting factor, Mindset / mindset from the side of the work unit, the
work unit is still reluctant to use a new digital-based, transparent and accountable
system, still feels comfortable using the conventional goods/services procurement
system that has been used, they think that the use of Digipay flow is longer and more
complicated than using cash and there are no regulations for imposing sanctions for
work units that do not use Digipay.
In terms of Vendors / Service providers (MSMEs), business actors are still
reluctant to join as vendors on Digipay one because the transaction mechanism is
considered longer, there are still many business actors (MSMEs) who do not have a
business license and the basic thing that is still developing in the community is the
reluctance to deal with government bureaucracy which has long been known to be
difficult and convoluted, Moreover, this is a matter of financial transactions with
government agencies. Of course, this is a special task to regain public trust in the
government bureaucracy, this condition encourages related parties to make effective and
massive educational efforts in order to provide understanding and foster confidence in
all MSME business actors (vendors) benefits if they want to join the government
marketplace online shopping system and DigiPay (Raharjo Raharjo, 2022).
The second inhibiting factor, the limited human resources of financial managers /
lack of user capacity on the side of the financial management work unit is only focused
on a handful of employees, the Ministry of Religious Affairs of Lamandau regency
consists of 7 work units including the General Secretariat, Islamic Bimas Section,
Christian Bimas Section, Islamic Education, Hajj and Umrah Organizers, Catholic
Bimas Organizers, Hindu Bimas Organizers of the seven Satker there are only 3
expenditure treasurers, Each work unit should have its own expenditure treasurer. The
expenditure treasurer at the General Secretariat concurrently serves as many as 5 work
units which in addition to managing UP RM also manages Employee Expenditure, this
situation greatly affects the implementation of digipay, this situation makes the financial
manager / expenditure treasurer do not have enough time to study and explore new
systems other than the main system used in financial management.
Faktor Pendukung Pelaksanaan Digipay
Munawarah, Farid Zaky Yopiannor
1626 Syntax Idea, Vol. 6, No. 04, April 2024
Based on the results of interviews with resource persons identified several factors
supporting the implementation of financial management through Digipay Satu at the
Ministry of Religious Affairs of Lamandau Regency. The first factor is the
Government's policy to implement non-cash payments on government expenditure
transactions as a whole since 2019. The Government together with Bank Indonesia
launched the Non-Cash Movement (Musdalifah, 2018). The second factor is the rapid
advancement of information technology, especially in the banking sector, work units are
encouraged to utilize the Digipay application as a forum for online transactions in
fulfilling office operational needs without having to come to the place of business
actors. The third factor is the difference between Digipay and digital Marketplaces in
general such as shoope, tokopedia and other marketplaces, digipay is closed and
empowers MSMEs as vendors who partner with work units in meeting the needs of
satker such as ATK, computer equipment, consumption of meals and snacks in meetings
/ activities and so on. In addition to MSMEs, cooperatives can also join as vendors in
the digipay application to market their products, in order to support the country's
economic growth
CONCLUSION
The implementation of Digipay one simplifies procurement and payment,
increases transparency and efficiency of financial management for work units, provides
opportunities for MSMEs to become vendors, supports new credit markets, and
provides e-audit and data analytics services. Meanwhile, the management of Digipay at
the Ministry of Religious Affairs of Lamandau Regency in 2023 is not optimal and still
has to be improved in the following years.
There are still several inhibiting factors in its implementation, namely first the
mindset, the work unit is still reluctant to use the new system, still feels comfortable
using the conventional system and there are no regulations for imposing sanctions for
work units that do not use Digipay. Meanwhile, from the vendor side, the basic thing
that is still developing in the community is the reluctance to deal with government
bureaucracy which has long been known to be difficult and convoluted, the limited
human resources of financial managers / lack of user capacity on the side of the
financial management work unit is only focused on a handful of employees. Some of
the supporting factors for the implementation of Digipay include government policies
encouraging non-cash payments, advances in banking information technology, and the
Digipay Business model that encourages business actors and cooperatives to take part in
the procurement of goods / services of work units.
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