A cashless government: an essential internal control system to halt cultural fraud
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Abstract
The idea of a cashless society has attracted attention because of its potential to transform financial transactions. The shift toward a cashless government presents a valuable opportunity to modernize public services, increase transparency, and promote financial inclusion. If all transactions occur electronically, it has potential to decrease corruption and curb cultural fraud. However, it comes with challenges. Governments must carefully design and implement strategies to address issues related to digital infrastructure, cybersecurity, digital literacy, and the inclusion of vulnerable populations. This academic study aims to examine the research gap concerning the implementation of a cashless government as a crucial ICS. By examining the benefits, challenges, and potential risks linked to the approach, we can gain a clearer understanding of its potential, effectiveness and feasibility as a solution. Due to the significant cultural influence in corruption attempts, a resilient ICS is crucial. By doing so, they can fully leverage the advantages of a cashless system, ensuring its benefits reach all regional area throughout Indonesia. This transition is a complex but essential part of digital evolution
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How to Cite
Adzariat, N., & Mayasari, I. (2024). A cashless government: an essential internal control system to halt cultural fraud. Enrichment : Journal of Management, 14(4), 570-580. https://doi.org/10.35335/enrichment.v14i4.2020
References
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Fürstenberg, A., Starystach, S., & Uhl, A. (2023). Culture and corruption: An experimental comparison of cultural patterns on the corruption propensity in Poland and Russia. European Journal of Criminology, 20(5), 1719–1739. https://doi.org/10.1177/14773708221081017
Hashim, N. H., Chan, T. J., & Li, P. (2023). Factors affecting the adoption of e-wallets to enter cashless society: An integration approach. International Journal of Data and Network Science, 7(4), 1849–1860. https://doi.org/10.5267/j.ijdns.2023.7.007
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Kurniati, P. N., & Nugroho, B. Y. (2020). Cashless Government: A Corruption Prevention Strategy in Government Agencies. Asia Pacific Fraud Journal, 5(2), 171. https://doi.org/10.21532/apfjournal.v5i2.154
Ling, M. W. X., Jin Vern, C., Hong Ren, H., Remie Mohd Johan, M., & Annuar, N. (2023). Assessing Resistance towards the Adoption of Cashless Payment: A Survey among Generation X in Klang Valley. Jurnal Intelek, 18(2). https://doi.org/10.24191/ji.v18i2.22273
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Pal, J., Chandra, P., Kameswaran, V., Parameshwar, A., Joshi, S., & Johri, A. (2018). Digital payment and its discontents: Street shops and the indian government’s push for cashless transactions. Conference on Human Factors in Computing Systems - Proceedings, 2018-April. https://doi.org/10.1145/3173574.3173803
PP Nomor 60. (2008). Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Republik Indonesia.
Puspita, I. (2024). Impact of Digital Literacy Programs on Information Access in Rural African Communities in Indonesia. African Journal of Information and Knowledge Management, 2(1), 13–26. https://doi.org/10.47604/ajikm.2266
Puspitasari, A. A., & Salehudin, I. (2022). Quick Response Indonesian Standard (QRIS): Does Government Support Contribute to Cashless Payment System Long-term Adoption? Journal of Marketing Innovation (JMI), 2(1). https://doi.org/10.35313/jmi.v2i1.29
Putrevu, J., & Mertzanis, C. (2023). The adoption of digital payments in emerging economies: challenges and policy responses. Digital Policy, Regulation and Governance . https://doi.org/10.1108/DPRG-06-2023-0077
Rahman, M., Ismail, I., & Bahri, S. (2020). Analysing consumer adoption of cashless payment in Malaysia. Digital Business, 1(1). https://doi.org/10.1016/j.digbus.2021.100004
Rahman, M., Ismail, I., Bahri, S., & Rahman, M. K. (2022). An Empirical Analysis of Cashless Payment Systems for Business Transactions. Journal of Open Innovation: Technology, Market, and Complexity, 8(4). https://doi.org/10.3390/joitmc8040213
Ridwan, Abdullah, S., & Yusmita, F. (2022). Implementation of Cashless Policy to Minimize Fraud in the Government Sector. Junral Akuntansi , 12(3), 12–19.
Risky, F. R., Irianto, G., & Subekti, I. (2020). Cashless Transaction Policy: The Strategy of Fraud Prevention in Jakarta Province, Indonesia.
Ryu, J. S., & Murdock, K. (2013). Consumer acceptance of mobile marketing communications using the QR code. Journal of Direct, Data and Digital Marketing Practice, 15(2), 111–124. https://doi.org/10.1057/dddmp.2013.53
Schmiedel, H., Kostova, G., & Ruttenberg, W. (2012). The social and private costs of retail payment instruments: a European perspective. Occasional Paper Serries , 137. http://wwwecbeuropaeuFax+496913446000Allrightsreserved.
Sekine, T., Shoji, T., & Watanabe, T. (2022). Going Cahsless: Government’s Point Reward Program vs. Covid-19. JSPS Grant-in-Aid for Scientific Research, Cengtral Bank Communication Design, 40.
Techataweewan, W., & Prasertsin, U. (2018). Development of digital literacy indicators for Thai undergraduate students using mixed method research. Kasetsart Journal of Social Sciences, 39(2), 215–221. https://doi.org/10.1016/j.kjss.2017.07.001
Tran, L., & Wang, W. (2023). Cashless Payments Impact to Economic Growth: Evidence in G20 Countries and Vietnam—Vietnamese Government with a Policy to Support Cashless Payments. American Journal of Industrial and Business Management, 13(04), 247–269. https://doi.org/10.4236/ajibm.2023.134017
Varvarigos, D. (2023). Cultural persistence in corruption, economic growth, and the environment. Journal of Economic Dynamics and Control, 147. https://doi.org/10.1016/j.jedc.2022.104590
Younus, M., Nurmandi, A., Suardi, W., & Gul, H. (2023). Government Initiative to Promote Cashless Transaction through Innovative Payment Solutions to provide ease and Safety to Pay Online. Formosa Journal of Applied Sciences, 2(9), 2163–2176. https://doi.org/10.55927/fjas.v2i9.4897
Zargar, N. A., Handoyo, R. D., Heiqbaldi, U., Ibrahim, K. H., Ali, U., & Ula, E. N. (2023). Adoption of Cashless Economy: A Review. Manajemen Dan Bisnis, 22(2), 74. https://doi.org/10.24123/jmb.v22i2.701
Zhang, M., Zhang, H., Zhang, L., Peng, X., Zhu, J., Liu, D., & You, S. (2023). Corruption, anti-corruption, and economic development. Humanities and Social Sciences Communications, 10(1). https://doi.org/10.1057/s41599-023-01930-5
Adzariat, N., Agi Pratama, M., & Leksmanawati, W. (2023). Managing risks in collaborative governance environment: A literature review. Enrichment: Journal of Management, 13(5). https://doi.org/https://doi.org/10.35335/enrichment.v13i5.1794
Bahri, A., Muharni, A., Jamaluddin, A. Bin, Hidayat, W., & Arifin, A. N. (2023). Smart Teaching Based on Lesson Study Promoting Stundent’s Digital Literacy in The Rural Area. European Journal of Educational Research, 12(2), 901–911. https://doi.org/10.12973/eu-jer.12.2.901
Bank Indonesia. (2019). Blueprint Sistem Pembayaran Indonesia 2025. Https://Www.Bi.Go.Id/Id. https://www.bi.go.id/id/fungsi-utama/sistem-pembayaran/blueprint-2025/default.aspx
Fürstenberg, A., Starystach, S., & Uhl, A. (2023). Culture and corruption: An experimental comparison of cultural patterns on the corruption propensity in Poland and Russia. European Journal of Criminology, 20(5), 1719–1739. https://doi.org/10.1177/14773708221081017
Hashim, N. H., Chan, T. J., & Li, P. (2023). Factors affecting the adoption of e-wallets to enter cashless society: An integration approach. International Journal of Data and Network Science, 7(4), 1849–1860. https://doi.org/10.5267/j.ijdns.2023.7.007
Kompas. (2024a, January). Daftar Profesi Pelaku Korupsi per Januari 2024, Swasta dan PNS Mendominasi. Kompas Digital . https://www.kompas.com/tren/read/2024/03/11/123000465/daftar-profesi-pelaku-korupsi-per-januari-2024-swasta-dan-pns-mendominasi
Kompas. (2024b, March 14). 10 Pegawai Kementerian ESDM Terdakwa Kasus Korupsi Tukin Divonis Hari Ini. Https://Nasional.Kompas.Com. https://nasional.kompas.com/read/2024/03/14/09254981/10-pegawai-kementerian-esdm-terdakwa-kasus-korupsi-tukin-divonis-hari-ini?page=all
KPK. (2024, January). TPK Berdasarkan Profesi/Jabatan. Https://Www.Kpk.Go.Id. https://www.kpk.go.id/id/statistik/penindakan/tpk-berdasarkan-profesi-jabatan
KPPN. (2024). Sistem Aplikasi Keuangan Tingkat Instansi. Https://Djpb.Kemenkeu.Go.Id/Kppn/. https://djpb.kemenkeu.go.id/kppn/kualatungkal/id/titian/sakti.html
Krishna, B., Krishnan, S., & Sebastian, M. P. (2023). Examining the Relationship between National Cybersecurity Commitment, Culture, and Digital Payment Usage: An Institutional Trust Theory Perspective. Information Systems Frontiers, 25, 1713–1741.
Kurniati, P. N., & Nugroho, B. Y. (2020). Cashless Government: A Corruption Prevention Strategy in Government Agencies. Asia Pacific Fraud Journal, 5(2), 171. https://doi.org/10.21532/apfjournal.v5i2.154
Ling, M. W. X., Jin Vern, C., Hong Ren, H., Remie Mohd Johan, M., & Annuar, N. (2023). Assessing Resistance towards the Adoption of Cashless Payment: A Survey among Generation X in Klang Valley. Jurnal Intelek, 18(2). https://doi.org/10.24191/ji.v18i2.22273
Mubarak, F., & Suomi, R. (2022). Elderly Forgotten? Digital Exclusion in the Information Age and the Rising Grey Digital Divide. In Inquiry (United States) (Vol. 59). SAGE Publications Inc. https://doi.org/10.1177/00469580221096272
Odhiambo, O. J., & Nyariki, K. O. (2022). Effect of Cashless Management on Revenue Collection Efficiency: A Case of Kisumu County Government, Kenya. The International Journal of Humanities & Social Studies, 10(5). https://doi.org/10.24940/theijhss/2022/v10/i5/hs2205-028
Pal, J., Chandra, P., Kameswaran, V., Parameshwar, A., Joshi, S., & Johri, A. (2018). Digital payment and its discontents: Street shops and the indian government’s push for cashless transactions. Conference on Human Factors in Computing Systems - Proceedings, 2018-April. https://doi.org/10.1145/3173574.3173803
PP Nomor 60. (2008). Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Republik Indonesia.
Puspita, I. (2024). Impact of Digital Literacy Programs on Information Access in Rural African Communities in Indonesia. African Journal of Information and Knowledge Management, 2(1), 13–26. https://doi.org/10.47604/ajikm.2266
Puspitasari, A. A., & Salehudin, I. (2022). Quick Response Indonesian Standard (QRIS): Does Government Support Contribute to Cashless Payment System Long-term Adoption? Journal of Marketing Innovation (JMI), 2(1). https://doi.org/10.35313/jmi.v2i1.29
Putrevu, J., & Mertzanis, C. (2023). The adoption of digital payments in emerging economies: challenges and policy responses. Digital Policy, Regulation and Governance . https://doi.org/10.1108/DPRG-06-2023-0077
Rahman, M., Ismail, I., & Bahri, S. (2020). Analysing consumer adoption of cashless payment in Malaysia. Digital Business, 1(1). https://doi.org/10.1016/j.digbus.2021.100004
Rahman, M., Ismail, I., Bahri, S., & Rahman, M. K. (2022). An Empirical Analysis of Cashless Payment Systems for Business Transactions. Journal of Open Innovation: Technology, Market, and Complexity, 8(4). https://doi.org/10.3390/joitmc8040213
Ridwan, Abdullah, S., & Yusmita, F. (2022). Implementation of Cashless Policy to Minimize Fraud in the Government Sector. Junral Akuntansi , 12(3), 12–19.
Risky, F. R., Irianto, G., & Subekti, I. (2020). Cashless Transaction Policy: The Strategy of Fraud Prevention in Jakarta Province, Indonesia.
Ryu, J. S., & Murdock, K. (2013). Consumer acceptance of mobile marketing communications using the QR code. Journal of Direct, Data and Digital Marketing Practice, 15(2), 111–124. https://doi.org/10.1057/dddmp.2013.53
Schmiedel, H., Kostova, G., & Ruttenberg, W. (2012). The social and private costs of retail payment instruments: a European perspective. Occasional Paper Serries , 137. http://wwwecbeuropaeuFax+496913446000Allrightsreserved.
Sekine, T., Shoji, T., & Watanabe, T. (2022). Going Cahsless: Government’s Point Reward Program vs. Covid-19. JSPS Grant-in-Aid for Scientific Research, Cengtral Bank Communication Design, 40.
Techataweewan, W., & Prasertsin, U. (2018). Development of digital literacy indicators for Thai undergraduate students using mixed method research. Kasetsart Journal of Social Sciences, 39(2), 215–221. https://doi.org/10.1016/j.kjss.2017.07.001
Tran, L., & Wang, W. (2023). Cashless Payments Impact to Economic Growth: Evidence in G20 Countries and Vietnam—Vietnamese Government with a Policy to Support Cashless Payments. American Journal of Industrial and Business Management, 13(04), 247–269. https://doi.org/10.4236/ajibm.2023.134017
Varvarigos, D. (2023). Cultural persistence in corruption, economic growth, and the environment. Journal of Economic Dynamics and Control, 147. https://doi.org/10.1016/j.jedc.2022.104590
Younus, M., Nurmandi, A., Suardi, W., & Gul, H. (2023). Government Initiative to Promote Cashless Transaction through Innovative Payment Solutions to provide ease and Safety to Pay Online. Formosa Journal of Applied Sciences, 2(9), 2163–2176. https://doi.org/10.55927/fjas.v2i9.4897
Zargar, N. A., Handoyo, R. D., Heiqbaldi, U., Ibrahim, K. H., Ali, U., & Ula, E. N. (2023). Adoption of Cashless Economy: A Review. Manajemen Dan Bisnis, 22(2), 74. https://doi.org/10.24123/jmb.v22i2.701
Zhang, M., Zhang, H., Zhang, L., Peng, X., Zhu, J., Liu, D., & You, S. (2023). Corruption, anti-corruption, and economic development. Humanities and Social Sciences Communications, 10(1). https://doi.org/10.1057/s41599-023-01930-5