ERFINA

Master of Public Administration, Merdeka University Malang

Supervisor I : Agus Sholahuddin

Supervisor II: Kridawati Sadhana

ABSTRACT

The Regional Financial Management Information System (SIMDA) functions to assist local governments in implementing regional financial management, compiling effective and efficient financial reports, storing financial data for other management purposes, presenting accurate information that will be used by report users, and facilitating the auditing process. However, in its application, several problems were still found, including the finding of financial implementers who made financial reports manually, and there were still delays in several work units in inputting the Financial SIMDA data, causing delays in overall reporting. Thus this research was conducted with the aim of describing and analyzing the implementation of the Regional Financial Management Information System (SIMDA) based on Regional Regulation Number 2 of 2015 at the Regional Financial and Asset Management Agency of East Kutai Regency; and aims to describe and analyze the supporting and inhibiting factors in the implementation of the Regional Financial Management Information System (SIMDA). By using a qualitative approach, this study concludes that the implementation of the Regional Financial Management Information System (SIMDA) based on Regional Regulation Number 2 of 2015 at the Regional Financial and Asset Management Agency (BPKAD) of East Kutai Regency is not optimal, mainly constrained by the existence of quality human resources inadequate infrastructure. However, there are factors that support the implementation of the Regional Financial Management Information System (SIMDA), namely a commitment from the leadership to strive to work well.

Keywords: Regional Financial Management Information System (SIMDA), Regional Financial and Asset Management Agency, Public Policy Implementation.