Analisis Implementasi Sistem Informasi Manajemen Daerah (SIMDA) Terhadap Kualitas Laporan Keuangan SKPD (Studi Kasus Pada Dinas PPKAD Kabupaten Minahasa Tenggara)
Abstract: The purpose of this
study was to obtain how to implementation of the Regional Management
Information System (SIMDA) on the quality of financial reporting in the Agency
of Revenue, Finance and Asset Management (DPPKAD) of Southeast Minahasa
Regency.
This research method is qualitative research with interviews and document
study taken with cross-sectional approach. Interviews performed to Southeast
Minahasa District Secretary about SIMDA implementation and the survey of
preparation of financial statements in DPPKAD to five respondents and in SKPD
to 30 treasurers.
The results reveal that the use of the SIMDA process in accordance with the
mandate Minister Regulation No. 13 of 2006 on Regional FinancialManagement Guidelines.
The SKPD participation rate is is still low, but participation by type of user
has been pretty good . The data show that opinion of BPK is directly
proportional to the increase in the use of SIMDA in the each of KPD. Factors
found to influence besides SIMDA to the quality of the financial statements is
the human factor, the inspectorate, head of Regional leadership, feedback on
BPK recommendations, and consistency in the application of SIMDA. Evaluations
on human factors concluded that the level of human resources were lassified
based on aspects SIMDA educational background and the number of Bimtek.
Inspectorate human resources is very good in quality but less in number in
serving on SKPD. Local leaders considered quite good, the feedback of the BPK
recommendation is quite good, and consistency in the application of SIMDA also
been good.
Penulis: Halens Ryanlie Ole
Kode Jurnal: jpakuntansidd140947
