ANALISIS HAMBATAN IMPLEMENTASI SIMDA BERBASIS AKRUAL PADA ORGANISASI PERANGKAT DAERAH (OPD) KOTA PALANGKARAYA

Abstrak

Implementasi Sistem Informasi Manajemen Daerah (SIMDA) berbasis akrual merupakan langkah strategis dalam mewujudkan Good Government Governance melalui transparansi dan akuntabilitas laporan keuangan. Penelitian ini bertujuan untuk menganalisis hambatan implementasi SIMDA berbasis akrual pada Organisasi Perangkat Daerah (OPD) di Kota Palangka Raya. Menggunakan metode kualitatif deskriptif, data dikumpulkan melalui observasi dan studi dokumentasi di BPKAD serta beberapa OPD terkait. Hasil penelitian menunjukkan bahwa meskipun SIMDA telah membantu menstrukturkan laporan keuangan, efektivitasnya masih terhambat oleh keterbatasan infrastruktur TI, kurangnya kompetensi teknis sumber daya manusia terkait logika akuntansi akrual, kendala koordinasi antar-unit kerja, serta tantangan stabilitas sistem selama masa transisi menuju SIPD. Penelitian ini merekomendasikan penguatan kapasitas SDM melalui pelatihan berkelanjutan dan sinkronisasi kebijakan anggaran infrastruktur TI untuk menjamin integrasi data keuangan yang akurat dan akuntabel.

The implementation of the accrual-based Regional Management Information System (SIMDA) is a strategic step toward achieving Good Government Governance through transparency and accountability in financial reporting. This study aims to analyze the obstacles in implementing accrual-based SIMDA within the Regional Apparatus Organizations (OPD) of Palangka Raya City. Using a descriptive qualitative method, data were collected through observations and documentation studies at the BPKAD and several relevant OPDs. The results indicate that while SIMDA implementation has helped structure financial reports, its effectiveness is still hindered by four main factors: limited IT infrastructure and internet connectivity, a lack of technical competence among human resources (HR) regarding accrual accounting logic, coordination hurdles between work units in data synchronization, and system stability challenges during the transition period to SIPD. This study recommends the need for strengthening HR capacity through continuous training and synchronizing IT infrastructure budget policies to ensure accurate and accountable financial data integration.