Implementasi Aplikasi SIMERAK Langkat dalam Pelaporan Realisasi Fisik dan Keuangan APBD Kabupaten Langkat

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi aplikasi SIMERAK Langkat dalam pelaporan realisasi fisik dan keuangan APBD Kabupaten Langkat serta mengidentifikasi faktor penghambatnya. Penelitian menggunakan pendekatan kualitatif deskriptif dengan informan yang dipilih secara purposive, meliputi admin perangkat daerah, pejabat pengelola data pembangunan, serta pihak terkait di tingkat kabupaten. Pengumpulan data dilakukan melalui wawancara, dokumentasi, dan observasi, kemudian dianalisis menggunakan model Miles, Huberman, dan Saldaña melalui tahapan kondensasi data, penyajian data, dan penarikan kesimpulan. Analisis menggunakan kerangka implementasi kebijakan Weimer dan Vining yang mencakup aspek logika kebijakan, lingkungan kebijakan, dan kemampuan implementor. Hasil penelitian menunjukkan bahwa aplikasi SIMERAK Langkat telah digunakan sebagai instrumen pelaporan dalam mendukung digitalisasi pembangunan daerah, namun implementasinya belum sepenuhnya optimal. Pada aspek logika kebijakan, tujuan jelas dan fungsi aplikasi telah sesuai, namun sistem belum terintegrasi dan belum adaptif. Pada aspek lingkungan kebijakan, dukungan dasar telah tersedia, tetapi belum merata, terutama pada infrastruktur, anggaran, dan regulasi operasional. Pada aspek kemampuan implementor, pelaksanaan didukung oleh kompetensi dasar dan mekanisme koordinasi, meskipun masih terdapat variasi kapasitas dan keterbatasan sumber daya manusia. Hambatan utama implementasi terletak pada belum optimalnya integrasi dan adaptivitas sistem pelaporan, ketidakmerataan dukungan sumber daya, serta variasi kemampuan implementor. Ketiga faktor tersebut saling berkaitan dan memengaruhi konsistensi serta kualitas pelaporan antarperangkat daerah. Dengan demikian, implementasi aplikasi SIMERAK Langkat telah berjalan, namun memerlukan penguatan pada aspek sistem, pemerataan sumber daya, serta peningkatan kemampuan implementor secara berkelanjutan. This study aims to analyze the implementation of the SIMERAK Langkat application in reporting the realization of physical and financial aspects of the regional budget (APBD) in Langkat Regency, as well as to identify the inhibiting factors. This study employs a descriptive qualitative approach with purposively selected informants, including local government administrators, development data managers, and relevant stakeholders at the regency level. Data were collected through interviews, documentation, and observation, and analyzed using the model of Miles, Huberman, and Saldaña, which consists of data condensation, data display, and conclusion drawing. The analysis is based on the policy implementation framework proposed by Weimer and Vining, which includes policy logic, policy environment, and implementor capacity. The findings indicate that the SIMERAK Langkat application has been utilized as a reporting instrument to support the digitalization of regional development, although its implementation still faces several limitations. In terms of policy logic, the objectives are clear and the application’s functions are aligned with reporting needs; however, the system is not yet integrated and lacks adaptability. Regarding the policy environment, basic support is available but not evenly distributed, particularly in terms of infrastructure, budget allocation, and operational regulations. In terms of implementor capacity, the implementation is supported by basic technical competence and coordination mechanisms, although disparities in capacity and limitations in human resources persist. The main constraints of implementation lie in the lack of system integration and adaptability, uneven distribution of resources, and variations in implementor capacity. These factors are interrelated and affect the consistency and quality of reporting across local government units. Therefore, although the implementation of the SIMERAK Langkat application has been carried out, it requires integrated strengthening in system development, resource distribution, and implementor capacity enhancement to improve reporting performance.