The implementation of non-cash transactions in state administration is carried out as an effort to prevent and eradicate corruption. The application of this system is expected to realize accountable, transparent, effective and efficient financial management. This study aims to determine the process of implementing non-cash transactions and also to find out the constraints in financial management in implementing the APBD. The method used is interpretive qualitative with a case study approach. The results of this study indicate that the implementation of non-cash transactions in financial management in the subdistricts of the Sidoarjo region has been running smoothly and in accordance with the principles of good governance. Some of the benefits of this non-cash transaction are that information on balances and information on all transaction movements can be traced so that they are more accountable, balances and transactions are visible in the system every day so that they are more transparent.