Implementation of Local Management Information System (SIMDA) in Quality Improvement of Financial Report of Buol Regencial Government

Abstract

The present study aims to explore the implementation of the Local Management Information System (SIMDA) in the improvement of the quality of financial reports of the Buol Regencial Government. It examines the planning, organizing, mobilizing, and supervising the implementation of SIMDA in financial management as an effort to improve the quality of the Local Government Financial Report. Employing a descriptive-qualitative approach, the research conducted in-depth interviews with expert informants, observed the process of preparing financial reports, and analyzed relevant references, policies, regulations, and other supporting documents. The data were analyzed by the following steps: data reduction, data presentation, conclusion formulation. The data were validated by extended observation, data triangulation, and focus group discussion. The results of the study indicate that: a) planning aspects have been implemented properly, especially on indicators for regional financial management planning which have been prepared annually; b) in the implementation aspect, the implementation of SIMDA is still not optimal; this highlights that the improvement of compliance of SIMDA management officers in each Regional Apparatus Organization (OPD) is crucial; c) in the aspect of mobilization, it was found that efforts to implement SIMDA in regional financial management still need to be improved even though several points were implemented optimally; hence, support from the leaders is very influential; d) in the aspect of supervision, supervision efforts in the implementation of SIMDA in each OPD have been optimal in improving the quality of local government financial report.