EFEKTIVITAS SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) TERHADAP PENGELOLAAN ASET NEGARA
Abstract: Information Systems
and Management of State Assets (SIMAK-BMN) is a series of data collection
procedures of state property were obtained from the state budget funds to a
government entity (satuan kerja) to be processed into information
administration of state assets in the
balance sheet in
Financial Report. This
system can meet
the managerial and accountability at once. In practice, this system has been
formulated in the form of computer-based applications that have been
implemented since 2005. Although during this application has gone well, the
writing of this paper aims to look at the effectiveness of the system by
analyzing the application of SIMAK-BMN application field by
scientific literatur related
to it. Not
only in term of its application tools but also on the user
side application, because data collection
is done manually
by the user
application SIMAK-BMN. Effectiveness of
Information SIMAK-BMN measure
of the level achievement of the objectives the system,
namely the administration of state property is good and the high level of
accountability in the report of
state property and
financial report. Because
SIMAK-BMN is a subsystem
of Institution Accounting
System to produce
financial statements. The higher the quality of financial statement,
meaning the effective implementation of SIMAK-BMN.
Keyword: Effective
implementation of SIMAK-BMN application, user application, the higher the
quality of financial statement
Penulis: Edy Nasrudin
Kode Jurnal: jpakuntansidd150532
