Cash Management in the Revenue Treasury of the Directorate General of State Assets

Abstract

Cash management within the Revenue Treasurer of the Directorate
General of State Assets (DJKN) remains a recurring issue identified by the
Audit Board of Indonesia (BPK) in its 2024 audit. This study aims to
identify the root causes of suboptimal cash management practices in the
Revenue Treasurer and propose recommendations for improvement.
This research adopts a case study approach using qualitative methods.
Data were collected through document reviews and in-depth interviews
with key stakeholders. The analysis was conducted within the framework
of Governance, Risk Management, and Compliance (GRC), with research
stages following the Soft Systems Methodology (SSM). The findings
identify three primary root causes: weaknesses in governance processes
and structures, limitations in human resource capabilities, and
inefficiencies in the utilization of technology and information systems.
Based on these findings, this study recommends that DJKN strengthen
stakeholder engagement and oversight, enhance the competency of
personnel involved in cash management, and further develop and
optimize the use of technology and information systems for managing
non-tax revenue cash flows within the Revenue Treasurer.