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ABSTRACT
Considering the Interior Minister’s Regulation Number 13 of 2006 about Local Financial Management Guidelines in Clause 3 of Article 232 including a series of procedure “From data collection, recording, categorization, and summarizing process over financial transaction and/or event and financial reporting in the attempt of APBD (Local Expenditure and Income Budget) Implementation Responsibility that can be conducted manually or using computer application”.
This observation aimed to describe the Local Financial Management Information in Local Financial Management Information System in Income, Financial and Local Asset Management Service of Sukoharjo Regency. This study was conducted using a descriptive qualitative method, describing the Financial and Local Asset Management Information System existing in the Income, Financial and Local Asset Management Service of Sukoharjo Regency. The data source was obtained from informant, activity, and document relevant to Financial and Local Asset Management Information System. Techniques of collecting data used were interview, observation, and document study in the form of document and archive related to Local Financial Management Information System.
Considering the result of observation conducted, it could be found that the Local Financial Management Information System that had been managed by the Income, Financial and Local Asset Management Service including planning, implementation, administration, accountability, and examination stages. The stages were processed in each division: Budget, Cash, Treasury, and Accounting Divisions of Sukoharjo Regency’s DPPKAD managed manually and computer application. The outputs of such the stage process were document and financial report. The obstacle encountered was limiter number of human resource in managing the SIMDA application program consisting of three administrators only.
Keywords: SIMDA, SKPD, SKPKD, Local Financial