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 Financial Management
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 SKPD.
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
classified 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: jpakuntansidd140951
