Implementation of Sharia Good Governance through Non-Cash Payment Systems

Abstract

This study aims to explore the implementation of a cashless payment system at the Ministry of Religious Affairs of the Republic of Indonesia in the Central Sulawesi region and its relationship to the implementation of Sharia-based good governance. Using a qualitative approach and phenomenological methodology, this study explores the subjective experiences of stakeholders directly involved in the management and implementation of the cashless payment system. Data were collected through in-depth interviews with heads of work units, Commitment Making Officers (PPK), State Treasurers, and Sharia economic experts, as well as field observations to understand the practical implementation of this system. The results indicate that the implementation of a cashless payment system can improve administrative efficiency and transparency in financial management, which aligns with the principles of good governance, such as accountability and transparency. However, this study also identified significant challenges, including limited digital infrastructure and technological literacy in some regions, which hamper wider implementation. Furthermore, although this system supports Sharia values ​​in terms of reducing transactions containing elements of riba (usury) and maysir (gambling), there is still room for improved oversight to ensure transactions are completely free from practices that are inconsistent with Sharia principles. In conclusion, the implementation of a non-cash payment system has great potential to support Sharia-based good governance in the public sector, but requires strengthening infrastructure, training, and stricter supervision to ensure its success.