Evaluating the Government Credit Card System for Operational Fund Utilization

Abstract

This study aims to evaluate the implementation of the Government Credit Card (GCC) system in the utilization of operational funds at the Human Resources Bureau, Main Secretariat of the Indonesian Food and Drug Authority. The primary issues addressed in this research include how the GCC implementation supports the use of UP, the extent to which it enhances financial transparency and accountability, and the necessary improvement measures to optimize the system. This research employed a descriptive qualitative approach. Data were collected through in-depth interviews with five key informants directly involved in the management of UP and the use of the GCC, including commitment-making officials, expenditure treasurers, and financial administration staff. The data were analyzed using NVivo 12 Plus software to categorize key themes emerging from the interviews, observations, and documentation. The results indicate that the implementation of the GCC is generally considered effective in supporting the efficiency of operational expenditure transactions and accelerating the financial reporting process. The GCC was also found to enhance transparency through real-time, electronic transaction recording and to strengthen accountability with a clearer audit trail. Nevertheless, the system has not yet entirely replaced cash-based payment methods