Implementasi Kebijakan Cash Management System (CMS) Dalam Meningkatkan Pengelolaan APBN Oleh Bendaharan SATKER (Studi Kasus Di KPPN Gorontalo)

Implementation of the Cash Management System (CMS) Policy in Improving State Budget (APBN) Management by Work Unit Treasurers (A Case Study at KPPN Gorontalo)

Abstract

This study aims to analyze the implementation of the Cash Management System (CMS) policy in improving state budget (APBN) management by spending treasurers at the Gorontalo State Treasury Service Office (KPPN). A qualitative descriptive approach was employed, with data collected through interviews, observations, and documentation, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that CMS implementation has improved the efficiency, transparency, and accountability of APBN management, although its implementation has not yet been fully optimized. The main challenges include uneven human resource capacity and disparities in network infrastructure across work units. Conversely, organizational culture has evolved toward a digital-oriented work environment that supports CMS implementation. The study concludes that strengthening human resource capacity, improving digital infrastructure, and reinforcing organizational culture are essential to achieving more effective and sustainable public financial management.