Analisis Penerapan Sistem Informasi Manajemen Daerah (SIMDA) dalam Mewujudkan Transparansi Anggaran

Inda Fitriani (UIN Sultanah Nahrasiyah Lhokseumawe), Isra Maulina (UIN Sultanah Nahrasiyah Lhokseumawe)

Abstract


Desentralisasi fiskal sejak era reformasi menuntut pemerintah daerah untuk mewujudkan transparansi dan akuntabilitas pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) secara elektronik. Sistem Informasi Manajemen Daerah (SIMDA) yang dikembangkan oleh Badan Pengawasan Keuangan dan Pembangunan (BPKP) sejak tahun 2003 telah menjadi instrumen utama pengelolaan keuangan daerah sebelum secara bertahap digantikan oleh Sistem Informasi Pemerintahan Daerah (SIPD) berdasarkan Permendagri Nomor 70 Tahun 2019. Penelitian ini bertujuan menganalisis kontribusi SIMDA/Financial Management Information System (FMIS) terhadap keterbukaan informasi publik, mengidentifikasi disrupsi operasional akibat transisi menuju SIPD, serta merumuskan rekomendasi kebijakan. Penelitian menggunakan metode kualitatif deskriptif dengan pendekatan scoping review terhadap literatur nasional dan internasional mengenai implementasi FMIS di sektor pemerintahan, yang dianalisis melalui analisis tematis. Hasil penelitian menunjukkan bahwa SIMDA memiliki tingkat kematangan operasional yang tinggi dan berkontribusi terhadap peningkatan akuntabilitas keuangan daerah melalui penyediaan jejak audit digital yang komprehensif serta dukungannya terhadap pencapaian opini Wajar Tanpa Pengecualian (WTP). Namun, migrasi menuju SIPD menimbulkan berbagai kendala, seperti kepadatan akses pada server pusat, keterlambatan penerbitan Surat Perintah Pencairan Dana (SP2D), dan penggunaan sistem bayangan (shadow system). Penelitian merekomendasikan penguatan infrastruktur digital daerah, pengembangan mekanisme API bridging antar-sistem, serta peningkatan kompetensi operator keuangan daerah.

Keywords


Transparansi Anggaran; Sistem Informasi Manajemen Daerah; SIMDA; SIPD; Akuntabilitas Sektor

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DOI: https://doi.org/10.36269/syirkah.v2i03.5535

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