Implementasi Sistem Informasi Manajemen Daerah (SIMDA) Keuangan Versi 2.7 Berbasis Akrual Pada Pemerintahan Kabupaten Dairi

Abstract

The Government Regulation Number 65 of 2010 on Regional Financial Information System setsthe mandate to local governments on documenting, administering and managingthe local financial management data and others related data as well as providing them to public and as the basis of decision-making. In accordance with the Minister of Home Affairs Regulation Number 64 of 2013 on Guidelines for Implementation of Accrual Based Government Accounting Standards, since 2015 the Dairi regency Government has determined the implementation of SIMDA Finance Version 2.7 on Accrual basis in financial management. However, some obstacles were facing in its implementation. This is the underlying ground in observing the implementation of SIMDA Financial Version 2.7 on Accrual Basis at Dairi Regency Government. The aim of study is to recognize the SIMDA Finance Version 2.7 on Accrual Basis implementation and its productsat Dairi Regency Government. Thus, this study utilized the George C. Edwards III theories who proposedfour factors that influence the implementation of public policy, namely communication, resources, disposition and bureaucratic structure. This descriptive study used qualitative approach. The data collection is performed by interview, observation and document review. The result of study revealed that (1) the implementation of SIMDA Finance Version 2.7 on accrual-basis has been implemented through communication and disposition factors. The problems arises from resource factor and bureaucratic structure; (2) the Budgeting and Administration implemented is based on Regulation of Minister of Home Affairs Number 13 of 2006 concerning Guideline of Local Government Financial Management while the administering pursuant to Regulation of Minister of Home Affairs Number 64 of 2013 regarding the Implementation of Accrual-Basis Government Accounting Standards.