Acmad Taryono, Ismanudin, Mulyati Kartini

Effectiveness of Budget Planning in the Regional Financial Management Information System Application Program

Introduction

Effectiveness of budget planning in the regional financial management information system application program. Evaluate budget planning effectiveness in Indramayu's PUPR Office SIMDA program. Analysis across productivity, efficiency, flexibility, and satisfaction shows good implementation despite challenges.

Abstract

This study aims to determine the effectiveness of budget planning in the Regional Financial Management Information System (SIMDA) Application Program at the Public Works and Spatial Planning (PUPR) Office of Indramayu Regency. The problem is that the effectiveness of budget planning in the SIMDA Application Program at the PUPR Office of Indramayu Regency appears to be less than optimal. The research method used is a descriptive research method with a case study approach in qualitative research. Key informants were selected based on specific considerations and an understanding of the research problem. Data collection used field study techniques including interviews, documentation, and observation. Data analysis used qualitative analysis techniques. The results of this study indicate that the effectiveness of budget planning in the SIMDA Application Program at the PUPR Office of Indramayu Regency, analyzed based on the following dimensions of effectiveness: (1) Productivity, (2) Efficiency, (3) Flexibility, and (4) Satisfaction, indicates that activity implementation has been quite good. Although there are still internal and external obstacles, these can be effectively addressed by the Agency elements.

Review

This study investigates a highly relevant topic concerning the operational efficiency of public administration, specifically focusing on the effectiveness of budget planning within the Regional Financial Management Information System (SIMDA) at the Public Works and Spatial Planning (PUPR) Office of Indramayu Regency. The research addresses an initial observation that budget planning effectiveness in this context appeared less than optimal, setting a clear objective for the study. Employing a descriptive qualitative research method with a case study approach, the methodology seems appropriate for gaining an in-depth understanding of the specific operational context, utilizing interviews, documentation, and observation for data collection from carefully selected key informants. The findings of the study offer a valuable insight into the functional performance of the SIMDA program in the specified agency. By analyzing effectiveness across four key dimensions – Productivity, Efficiency, Flexibility, and Satisfaction – the research concludes that the implementation of budget planning activities has been "quite good." This assessment provides a structured evaluation framework that moves beyond a general perception. Notably, the study acknowledges the presence of both internal and external obstacles but positively asserts that these challenges are being effectively managed by the Agency's elements, suggesting a resilient operational environment. While the study provides a positive overall assessment, further nuance regarding the "less than optimal" initial problem statement versus the "quite good" conclusion would enhance clarity. Future research could benefit from a more detailed exploration of the specific nature of the obstacles encountered and the precise mechanisms or strategies employed by the Agency to effectively address them. Given the case study nature, the generalizability of these findings is inherently limited; however, this research serves as a strong foundational analysis for similar governmental bodies facing comparable challenges with IT system integration in financial management. Expanding on the "how" and "why" behind the identified strengths and weaknesses, perhaps through a comparative analysis or longitudinal study, could offer even richer insights and more widely applicable recommendations for improving regional financial management systems.

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