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* Corresponding Author
Evaluasi Implementasi Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara (Studi Kasus pada Satuan Kerja Mitra KPKNL Jakarta II)
https://doi.org/10.22146/abis.v12i3.89317 Amal Akbar Yasser Arafat(1*), Abdul Halim(2)
(1) Universitas Gadjah Mada
(2) Universitas Gadjah Mada
(*) Corresponding Author
Abstract
Penelitian ini bertujuan untuk mengevaluasi implementasi Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara (SIMAK BMN) yang diindikasikan kurang berhasil dalam pencatatan dan pelaporan aset tetap menggunakan sudut pandang pengguna SIMAK BMN. SIMAK BMN merupakan sistem informasi yang bersifat wajib yang digunakan oleh pengguna barang di tingkat satuan kerja untuk mencatat dan melaporkan BMN dalam rangka pengelolaan BMN dan penyusunan laporan keuangan. Evaluasi atas SIMAK BMN dilakukan berdasarkan model kesuksesan sistem informasi DeLone dan McLean. Data sumber yang digunakan dalam penelitian ini berupa hasil wawancara dengan pengguna SIMAK BMN pada Satuan Kerja Mitra Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Jakarta II. Wawancara dilakukan untuk menggali kelemahan-kelemahan dalam implementasi SIMAK BMN berdasarkan pengalaman pengguna dalam menggunakan SIMAK BMN. Berdasarkan hasil evaluasi, terdapat kelemahan pada kualitas sistem SIMAK BMN, kualitas informasi yang dihasilkan SIMAK BMN dan kualitas layanan unit pendukung SIMAK BMN. Selain itu, terdapat pula kelemahan lain yaitu kurangnya pelatihan yang memadai dan kurangnya dukungan top manajemen kepada pengguna SIMAN BMN. Kelemahan-kelemahan tersebut menjadi penyebab kurang berhasilnya SIMAK BMN dalam pencatatan dan pelaporan aset tetap.
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DOI: https://doi.org/10.22146/abis.v12i3.89317
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