Abstract
The purpose of this study is to determine the Implementation of Non-Cash Payments and its Implications for Financial Reporting Accountability at the Regional Personnel and Human Resource Development Agency (BKPSDMD) of Hulu Sungai Tengah Regency. The transformation of the non-cash payment system in government agencies is part of efforts to improve the transparency and accountability of regional financial management. This study aims to analyze the implementation of non-cash payments and their implications for the accountability of financial reports at the Hulu Sungai Tengah District BKPSDMD. The method used is a descriptive qualitative approach with interview techniques for the BKPSDMD Secretary as the key informant. The research results indicate that the non-cash payment policy has been consistently implemented, supported by the availability of technical guidelines, clear authority, and coordination among implementers. The cashless system has proven to improve the completeness of transaction evidence, simplify financial record-keeping, and minimize the risk of transaction leakage. The challenges that still arise include internet network disruptions and delays in completing accountability documents. Overall, non-cash payments contribute positively to the realization of financial statement accountability.