EVALUATION OF THE USE OF GOVERNMENT CREDIT CARDS AS A MEANS OF PAYMENT FOR STATE EXPENDITURES TRANSACTIONS AT THE BPK REPRESENTATIVE FOR NORTH SUMATRA PROVINCE

Management of state finances is part of the government's instruments to achieve the aspired state goal of realizing a just and prosperous society.Management of State Finances is the overall activities of officials managing state finances in accordance with their position and authority, which includes planning, implementation, supervision and accountability. The development process will not run smoothly if state finances are disrupted or unstable. The form of state financial management is reflected in the State Revenue and Expenditure Budget (APBN).

physical existence, use of cash that is not in accordance with the provisions, differences in bookkeeping due to recording which are not orderly and Remaining cash that is late in deposit at the end of the year. The results of the BPK Examination and Recommendations required a new breakthrough in the payment mechanism for state spending, because Cash is highly liquid and easy to misappropriate.
Following are the results of monitoring and evaluation of Supply Money (UP) as of December 31, 2017. The table above explains that the high use of Supply Money (UP) in the form of Cash and the high total outstanding UP. According to Silalahi (2018), the high value of Supply Money (UP) causes the cost of funds that must be provided by the government to be high. In addition, cash supply tends to be easy to manipulate and less secure. The Central Government's efforts to realize good financial governance are marked by the issuance of Minister of Finance Regulation Number 196/PMK.05/2018 concerning Procedures for Payment and Use of Government Credit Cards (KKP) in the regulation, it stipulates that UP which was previously given in cash is changed to UP Cash and UP KKP with a ratio of 60% : 40%. The provisions in this regulation came into force on 1 July 2019 in accordance with the Regulation of the Director General of Treasury Number PER-17/PB/2017 concerning Trial Payments with Government Credit Cards (KKP) and requires every Ministry/Institution along with vertical agencies in the regions to implement the KKP for the mechanism payment. This policy is one of the Ministry of Finance's Bureaucratic Reform and Institutional Transformation Strategy Initiatives, namely state financial liquidity with modern financial instruments and to support financial inclusion, minimize cash in circulation, and is expected to be able to encourage the creation of accountable and facilitating state financial management.Central Government Work Units and Regional Governments in carrying out Operational Expenditures or Official Travel Expenditures, reducing Fraud and manipulation of payment documents (Mark Up). This regulation also states that the use of credit cards as a means of payment is specifically for the use of Supply Money (UP). The UP mechanism is a payment mechanism managed by the Spending Treasurer. The use of UP must have been accounted for for a maximum of 1 month (30 calendar days) and can be revolving if at least 50% has been used. Based on experience at the State Treasury Service Office (hereinafter abbreviated as KPPN) so far there have been UP's responsibilities for more than 30 days, so that many of the UPs that have been given to Expenditure Treasurers are only kept in safes or kept at the bank where the Expenditure Treasurer opened an account. This is of course very inefficient and creates a sizable amount of idle cash. Therefore, GNNT is one of the financial education actions that aims to encourage the public to use payment systems and non-cash payment instruments in making payment transactions as stated in Presidential Regulation Number 82 of 2016 concerning the National Strategy for Financial Inclusion. As the holder of the implementing authority for the national payment system, Bank Indonesia is fully aware that the function of the payment system is very critical in an economy, especially to ensure financial system stability. The smooth operation of the payment system through non-cash transactions is a determining factor for the success of creating effective financial system stability (Dona & Khaidir, 2018). According to (Septiani & Kusumastuti,)

1.2.Formulation of the Problem
Based on the description of the background of the problem above, the problems that will be resolved through this research are: a. What causes the use of Government Credit Cards at the BPK Representative Office of North Sumatra Province to be not optimal? b. How to overcome the non-optimal use of government credit cards as a means of payment at the BPK Representative for North Sumatra Province?

1.1.Background of the Problem
The capital market is growing rapidly in Indonesia, this can be seen from the increasing number of offers purchased and the increasing volume of exchanges on the Indonesia Stock Exchange. This is possible because the capital market can be used as a tool to raise long-term funds from

2.1.Definition of State Finance
State finances are formulated from four approaches, namely from objects, subjects, processes, and objectives. In terms of objects, what is meant by state finances includes all rights and obligations of the state that can be valued in money, including policies and activities in the fiscal, monetary and management of state assets that are separated, as well as everything whether in the form of money or in the form of goods that can be used as property. state in connection with the implementation of these rights and obligations. In terms of subject matter, what is meant by state finances includes all the objects mentioned above that are owned by the state, and/or controlled by the Central Government, Regional Governments, State/Regional Companies, and other bodies that are related to state finances.
From a process standpoint, state finances cover a whole series of activities related to the management of the objects mentioned above, from policy formulation and decision making to accountability. In terms of objectives, state finances cover all policies, activities and legal relations related to the ownership and/or control of the objects referred to above in the context of administering state government. So it can be concluded that state finances are all state rights and obligations that can be valued in money, as well as everything either in the form of money or in the form of goods that can be owned by the state in connection with the implementation of these rights and obligations (UU No.17/2003, 2003.

General Principles of State Financial Management
In accordance with the mandate of article 23C of the 1945 Constitution, the state finance law needs to spell out the main rules that have been stipulated into general principles which include both principles that have long been known in the management of state finances, such as the annual principle, the principle of universality, the principle of unity, and the principle of specialization as well as new principles as a reflection of best practices (implementation of good principles) in the management of state finances, such as: results-oriented accountability, professionalism, proportionality, transparency in the management of state finances and financial audits by auditing bodies that are free and independent. Professional, open and responsible financial management in accordance with the main rules set out in the 1945 Constitution is necessary in order to support the realization of good governance in the administration of the state (UU No.17/2003, 2003.

2.3.Power over State Financial Management
The power to manage state finances is held by the President as the Head of Government. In order to assist the President in exercising this power, part of this power is delegated to the Minister of Finance as the Fiscal Manager and Representative of the Government in the ownership of separated state assets, as well as to the Ministers/Heads of Institutions as Budget Users/Property Users of the state ministries/institutions they lead. The Minister of Finance as an assistant to the President in the field of finance is essentially the Chief Financial Officer (CFO) of the Government of the Republic of Indonesia, while each minister/head of institution is essentially the Chief Operational Officer (COO) for a certain sector of government. This principle needs to be implemented consistently so that there is clarity about the division of authority and responsibility.

Accountability for State Financial Management
One of the concrete efforts to achieve transparency and accountability in state financial management is the submission of government financial accountability reports that comply with timely principles and are prepared in accordance with generally accepted government accounting standards. The accountability report on the implementation of the State Revenue and Expenditure Budget (APBN) is provided in the form of financial reports, which consist of budget realization reports, balance sheets, cash flow reports and notes on financial reports prepared in accordance with government accounting standards. The financial statements are examined by the Supreme Audit Agency (BPK) and must be submitted to the House of Representatives (DPR) no later than 6 (six) months after the end of the fiscal year (UU No.17/2003, 2003. In the context of accountability for managing state finances, Ministers/Heads of Institutions as Budget Users/Users of Goods are responsible for the implementation of the policies stipulated in the Law on the State Budget in terms of benefits/outcomes. Meanwhile, the leadership of the organizational units of state ministries/institutions is responsible for the implementation of the activities stipulated in the Law on the State Budget in terms of the goods/and or services provided (output). Ministers/Heads of Institutions and Heads of organizational units of state ministries/institutions are proven to have committed deviations from policies/activities that have been stipulated in the Law on the State Budget, as a consequence they will be given sanctions. The provision of sanctions is intended as a preventive and recessive effort,

2.5.State Treasury
The state treasury is the management and accountability of state finances, including segregated investments and assets, which are stipulated in the APBN and APBD. The state treasury adheres to the principle of unity, the principle of universality, the principle of annuality and the principle of specialization. The principle of unity requires that all state revenues and expenditures be presented in one budget document. The principle of universality requires that every financial transaction be presented in its entirety in the budget document. The annual principle limits the validity period of the budget for a certain year. The principle of specialization requires that the budget credit provided is clearly specified for its purpose (UU No. 1/2004, 2004.

2.6.State Treasury officials
Based on Law Number 1 of 2004 concerning the State Treasury, the management of the State Budget is carried out by officials of the state treasury, who are people who have duties and authority in financial management in every ministry/institution up to Satker as the smallest unit starting from the planning function, executing , and accountability (DJPb, 2018).

3.1.Type of Research
This research uses explorative descriptive research with a qualitative method approach. This research aims to describe the nature of something that was taking place when the research was conducted and examine the causes of a particular phenomenon. The Qualitative Method is a formulation of the problem that guides research to explore or photograph social situations that will be thoroughly, externally and in-depth researched. Qualitative method is to understand the symptoms as a whole, in depth and as they are and in accordance with the thoughts of the people in it. The purpose of research with qualitative methods is to explain and translate the reasons for a phenomenon by emphasizing the How (How) and the reasons why (Why) of a problem that occurs and the alternative solutions offered. This study uses the triangulation method, namely by conducting interviews with several parties to understand the object of research. The author also analyzes the supporting documents related to the research, as well as makes direct observations at the research locations to observe working conditions so that they can better understand the circumstances that occur. ApproachQualitative is an approach that intends to understand the phenomenon of what is experienced by research subjects, for example, behavior, perceptions, interests, motivations, actions, by means of descriptions in the form of words and language. This qualitative approach aims to obtain complete information about "Evaluation of the Use of Government Credit Cards as a Means of Payment for State Expenditure Transactions at the BPK Representative for North Sumatra Province".

Location and Time of Research
The author conducted this research which is located at the Supreme Audit Agency for the Province of Sumatra which is located on Jl. Imam Bonjol No.22, Madras Hulu, Kec. Medan Polonia, Medan City, North Sumatra 20152. The time of research starts from February to May 2023.

3.3.Population and Sample
This study used 12 informants. According to Andi (2010), informants are people who are thought to have mastered and understood data, information, or facts from an object of research. The author selects informants using the purposive sampling technique, namely determining the sample with certain considerations to produce a sample that can logically be considered representative of the population. The author classifies 3 types of informants, namely Key Informants, Main Informants and Supporting Informants (additional), Key Informants are informants who have comprehensive information about the issues raised by researchers, Main Informants are people who know in detail and technically about the problem to be studied, and Supporting Informants are people who can provide additional information. These informants consisted of 3 cardholders.

Data Collection and Processing Methods
Data collection techniques are the processes and methods used by the author to obtain the data needed. Every research, be it qualitative research or quantitative research, certainly uses techniques to collect the required data. The purpose of this is to help the writer obtain authentic data.

Data analysis method
The data analysis method is the systematic process of searching for and organizing interview transcripts, field notes, and other materials that the researcher has collected to increase the researcher's own understanding of the material and to enable the researcher to present what the researcher has found to others. As explained in the first chapter, this study aims to determine the factors that cause non-optimal use of government credit cards, and to carry out an evaluation analysis of the use of government credit cards.

Overview of BPK Representative of North Sumatra Province
BPK-RI North Sumatra Province Representative is one of the representative offices formed based on the Chairperson's Decree No. 80/SK/K/1982 and designated as the BPK-RI Region IV office domiciled on Jl. Imam Bonjol No. 22 Medan and began to actively carry out its activities in 1983. The BPK-RI Region IV office building was previously a Pertamina-owned hospital which was later donated to BPK-RI. In 1991 a new building was built and on August 28, 1993 the new building was inaugurated by the Chairman of BEPEKA, Prof. Dr. JB Sumarlin.

4.2.Vision, Mission and Strategic Objectives Vision
Becoming a Trusted Examiner Institution that Plays an Active Role in Realizing Quality and Beneficial State Financial Governance to Achieve State Goals. Mission 1. Examine the Governance and Accountability of State Finances to provide recommendations, opinions and considerations. 2. Encouraging the prevention of corruption and accelerating the settlement of state compensation. 3. Carry out transparent and sustainable organizational governance so that it becomes a role model for other institutions.

Improving the Effectiveness of Follow Up on Examination Results and Fulfilling Stakeholder
Expectations (

Duties and Functions of BPK
The BPK Representative for North Sumatra Province has the task of examining regional financial management and responsibility for the North Sumatra Provincial Government, cities/districts in North Sumatra Province, BUMD and related institutions within the entity, including carrying out audits assigned by the Main Auditorate of State Finance (AKN). In carrying out these tasks, the BPK Representative for North Sumatra Province carries out the functions of: 1. Formulation of activity plans for BPK Representative of North Sumatra Province based on the action plan and duties and functions of BPK Representative for North Sumatra Province; 2. Formulation of policies on the implementation of regional financial management and accountability audits which are the duties of the BPK Representative for North Sumatra Province; 3. Program preparation, implementation and control of regional financial management and accountability audit activities carried out by the BPK Representative for North Sumatra Province, which includes financial audits, performance audits and audits with specific purposes except investigative audits; 4. Appointment of an audit team to carry out audit activities within the scope of duties of the BPK Representative for North Sumatra Province; 5. Obtaining quality assurance on audit results in the scope of duties of the BPK Representative for North Sumatra Province; 6. Compilation of the results of monitoring the settlement of regional losses within the scope of the BPK Representative for North Sumatra Province; 7. Compilation of explanatory materials to the Regional Government and the DPRD regarding the results of an audit within the scope of the duties of the North Sumatra Province Representative BPK; 8. Evaluation of audit activities within the scope of duties of the BPK Representative for North Sumatra Province, carried out by BPK examiners, examiners working for and on behalf of the BPK, and public accountants based on statutory provisions; 9. Compilation and evaluation of audit results in the context of compiling the IHPS Contribution at the BPK Representative Office of North Sumatra Province, whether the audit is carried out by BPK examiners or by examiners working for and on behalf of BPK;

Characteristics of Informants
An informant is someone who provides information in research through interviews, in this study the number of informants was 12 people, which were divided into 3 types of informants namely Main Informants, Key Informants and Supporting Informants with the following characteristics:

Results Analysis
This case study research uses the triangulation method, namely by conducting interviews with several parties to understand the object of research. The author also analyzes the supporting documents related to the research, as well as makes direct observations at the research locations to observe working conditions so that they can better understand the circumstances that occur. For further use with fishbone diagrams and Cause Root Analysis in analyzing supporting documents related to research, as well as making direct observations at research locations to observe working conditions so that they can better understand the circumstances that occur, and with fishbone diagrams depicting a suggestive model of the relationship between an event (effect) and the various causes of its occurrence. For the fishbone diagram, use: 1. Labor (Man). 2. Equipment. 3. How it works (Method). 4. Environment.

Labor (Man)
From the results of interviews with key informants (Users of Government Credit Cards and Holders of Government Credit Cards) it was stated that the most frequently encountered problem related to the use of Government Credit Cards from a workforce perspective was a lack of understanding of the mechanisms for using and being accountable for Government Credit Cards. In the mechanism and accountability process, there is no clear standard operating procedure as well as socialization and technical guidance conducted by the finance subdivision when there is a change in the applicable regulations. Implementation of Budget Accountability for Official Travel using a Government Credit Card must be carried out in 2 different accounts, between accountability with a Credit Card and accountability without a Government Credit Card, The most common problem encountered related to the use of Government Credit Cards from a workforce perspective is that cardholders and card users do not understand the government credit card payment dates that must be adhered to so that they are not late in paying credit card bills, Cardholders do not record transactions anyone using a credit card so that when the billing statement is received, the cardholder cannot match and cross-check the bills that have been paid and those that have not been paid. While the results of interviews with the Expenditure Treasurer, the administrator function so far has been carried out by the Expenditure Treasurer, the finance subdivision should have had one staff member who served as the KKP administrator in charge of providing information to cardholders, helping to deal with problems related to government credit cards.

Equipment
In terms of equipment, the most common problems encountered related to the use of Government Credit Cards according to the Main Informant are EDC (Electronic Data Capture) machines which are not widely available at merchants/shops that accept Government Credit Cards. One of the informants said that there are still several merchants who do not provide a One Time Password when shopping online, this causes the security of transactions to be doubted. The total limit for Government Credit Cards is 200,000,000 for operational expenditures of 100,000,000 and business travel expenditures of 100,000,000. 2018, Evaluation and Monitoring is carried out in stages starting from Monitoring which is carried out by the Budget User Authority by sending Evaluation and Monitoring Reports on the Use of Government Credit Cards to the KPPN every quarter, then KPPN conducts Evaluation and Monitoring by sending reports to the DJPb Regional Office, and Regional Offices DJPb conducts Evaluation and Monitoring by sending a Report to the Director General of Budget of the Ministry of Finance. During the 3 years of using Government Credit Cards, there has been no Evaluation and Monitoring conducted by the Budget User Authority. Optimizing the use of Government Credit Cards involves many parties, not only internal BPK, but also external parties such as Bank BNI and KPPN Medan II as BPK partners (stakeholders). achieve the target of using Government Credit Cards set by the Medan II KPPN of at least 80%, and realizing the third BPK mission, namely implementing transparent and sustainable organizational governance so that it becomes an example for other institutions, and as the output of this research, I as a researcher have preparing Standard Operational Procedures, and modeling business processes for the use and accountability of government credit cards,and hopefully provide benefits to the BPK Representative of North Sumatra Province, especially the Finance Subdivision.

CONCLUSION
Based on the analysis and discussion of research regarding the evaluation of the use of Government Credit Cards at the BPK Representative Office of North Sumatra Province, it can be concluded that Government Credit Cards are very useful and assist in budget execution activities, but at the BPK Representative Office for North Sumatra Province the use of government credit cards is not used optimally because it is caused by several factors 1. Factors that influence the use of credit cards that are not optimal are: a. Workforce (Man): The Budget Executors do not understand and are less interested in using government credit cards because there is no socialization carried out by the Finance Subdivision to introduce and promote these government credit cards.

5.1.SUGGESTIONS
Based on research regarding the evaluation of the use of Government Credit Cards at BPK Representatives of North Sumatra Province, the following are some suggestions that can be given for further research, namely: 1. The next research is expected to try to compare the use of government credit cards at other BPK Representatives. So that the process of identifying problems in managing Government Credit Cards can be carried out periodically and continuously. 2. Future research can examine the evaluation that has been carried out by the Ministry of Finance regarding the use of credit cards in Ministries and Institutions to create a cashless society.