Evaluasi aplikasi Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) pada satuan kerja Dinas Kehutanan Provinsi Jawa Barat Tahun 2016-2019

Fadhilatunnisa, Syifa (2020) Evaluasi aplikasi Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) pada satuan kerja Dinas Kehutanan Provinsi Jawa Barat Tahun 2016-2019. Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

INDONESIA : Latar belakang dari penelitian ini yaitu karena Satuan Kerja Dinas Kehutanan Provinsi Jawa Barat merupakan salah satu Satuan Kerja yang berhasil dalam menerapkan dan menggunakan aplikasi SAIBA untuk pelaporan keuangan APBN yang didukung dengan data keberhasilan dalam penerimaan laporan rekonsiliasi dan keberhasilan dalam penilaian opini BPK terhadap Kementrian Kehutanan. Penelitian ini bertujuan mengevaluasi pelaksanaan aplikasi Sistem Akuntansi Instansi Berbasis Akrual pada Dinas Kehutanan Provinsi Jawa Barat Tahun 2016-2019 sebagai implementasi dari Standar Akuntansi Pemerintah Berbasis Akrual. Evaluasi aplikasi SAIBA yang digunakan meliputi: Kelayakan Teknis, Kelayakan Operasional dan Kelayakan Ekonomis merupakan teori dari Bambang Hartono (2013). Metode penelitian deskriptif kualitatif, teknik pengumpulan data dengan observasi, dokumentasi, wawancara, study literatur dan triangulasi dan teknik analisis data menggunakan analisis model Miles dan Huberman yang terdiri dari: (1)reduksi data, (2)penyajian data dan (3) penarikan kesimpulan/ verifikasi. Berdasarkan hasil penelitian bahwa hasil analisis menunjukkan evaluasi aplikasi Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) pada Satuan kerja Dinas Kehutanan Provinsi Jawa Barat berdasarkan evaluasi aplikasi Sistem Informasi Manajemen (SIM), (1) kelayakan teknis aplikasi SAIBA yang diukur dalam dua indikator yaitu tekhnologi mudah dan tekhnologi murah menunjukkan bahwa aplikasi SAIBA sudah cukup sukses, (2) kelayakan operasional aplikasi SAIBA terkait evaluasi aplikasi SIM sudah berjalan dengan cukup baik jika dilihat dalam segi teknis pelaporannya tepat waktu dan diterima oleh pihak KPPN, namun ada hal lain terkait indikator output berhasil guna yaitu mengenai laporan realisasi anggarannya, yang sebelum menggunakan pelaporan SAIBA mencapai target 100%, tapi setelah menggunakan SAIBA ada penurunan pencapaian target yaitu antara 70-90%, (3) kelayakan ekonomi, dimana biaya dan manfaatnya sudah sebanding. Pada indikator biaya bahwa dalam penerapan aplikasi SAIBA tidak terlalu memberatkan dalam segi biaya, dan untuk indikator manfaat ini sudah dikatakan berhasil karena manfaat yang dirasakan sangat banyak dari mulai pelaporan yang cepat, tepat dan mudah dalam penggunaannya. ENGLISH : The background of this research is because the West Java Provincial Forest Service Work Unit is one of the Work Units that has succeeded in implementing and using the SAIBA application for APBN financial reporting, which is supported by data on success in receiving reconciliation reports and success in assessing BPK opinions on the Ministry of Forestry. This study aims to evaluate the implementation of the Accrual-Based Agency Accounting System application at the Forestry Service of West Java Province 2016-2019 as the implementation of Accrual-Based Government Accounting Standards. Evaluation of the SAIBA application used includes: Technical Feasibility, Operational Feasibility and Economic Feasibility is a theory from Bambang Hartono (2013). Qualitative descriptive research methods, data collection techniques by observation, documentation, interviews, literature study and triangulation and data analysis techniques using the analysis of the Miles and Huberman model which consists of: (1) data reduction, (2) data presentation and (3) drawing conclusions / verification. Based on the results of the research, the results of the analysis show that the evaluation of the Accrual-Based Agency Accounting System (SAIBA) application at the West Java Provincial Forestry Service Unit is based on the evaluation of the Management Information System (SIM) application, (1) the technical feasibility of the SAIBA application which is measured in two indicators, namely easy technology. and low-cost technology shows that the SAIBA application has been quite successful, (2) the operational feasibility of the SAIBA application related to the evaluation of the SIM application has been running quite well when viewed from a technical point of view, the reporting is timely and accepted by the KPPN, but there are other things related to the output indicators being successful namely regarding the budget realization report, which before using SAIBA reporting reached the target of 100%, but after using SAIBA there was a decrease in target achievement, namely between 70-90%, (3) economic feasibility, where the costs and benefits were comparable. On the cost indicator, the implementation of the SAIBA application is not too burdensome in terms of costs, and for this benefit indicator it has been said to be successful because the benefits that are felt are many from starting reporting that is fast, precise and easy to use.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: SAIBA; Standar Akuntansi Pemerintah; SIM
Subjects: Public Administration
Accounting
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Publik
Depositing User: syifa fadhilatunnisa
Date Deposited: 21 Dec 2020 03:06
Last Modified: 21 Dec 2020 03:06
URI: http://digilib.uinsgd.ac.id/id/eprint/35713

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