AHMAD ZIDAN, . (2026) ANALISIS PENERAPAN SISTEM MONITORING ATAS PENYERTAAN ANGGARAN NEGARA (SIMAPAN) PADA KEMENTERIAN INVESTASI DAN HILIRISASI/BKPM. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menganalilis penerapan SIMAPAN BKPM pada Kementerian Investasi dan Hilirisasi/BKPM serta kontribusinya dalam meningkatkan transparansi, akuntabilitas dan efektivitas pengelolaan anggaran negara sebagai bagian dari upaya pemenuhan Sustainable Development Goals (SDGs) 16. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus melalui wawancara mendalam dengan empat informan yang terlibat langsung dalam proses pengelolaan anggaran, yaitu Kepala Bagian Keuangan, PPSPM, Verifikator, dan Administrator Keuangan. Data diperoleh melalui wawancara, observasi terbatas, serta analisis dokumen internal dan regulasi terkait. Hasil penelitian menunjukkan bahwa SIMAPAN mampu memperkuat aspek transparansi melalui monitoring status SPP, meningkatkan akuntabilitas melalui mekaninsme verifikasi berlapis antara unit verifikator dan PPSPM, serta mendukung efektivtas proses pencairan anggaran. Namun, SIMAPAN BKPM belum sepenuhnya mendukung keterbukaan informasi publik karena sistem ini hanya digunakan secara internal pada kementerian. Secara keseluruhan, SIMAPAN BKPM berkontribusi psoitif terhadap pencapaian SDGs 16, khususnya pada indikator pembanguna institusi yang efektif, akuntabel, dan transparan. Kata kunci: Sistem Informasi Akuntansi, Transparansi, Akuntabilitas, SDG 16, Good Governance ***** This study aims to analyze the implementation of SIMAPAN BKPM at Ministry of Investment and Downstream and its contribution to enhance transparency, accountability, and effectiveness in state budget management as part of supporting the Sustainble Development Goals (SDGs) 16. This study used a qualitative approach with a case study method through in-depth interviews with four informants that directly involved in the budget management process, that is the Head of Finance Division, The PPSPM, the Verificator, and The Finance Administrator. The data collected through interviews, limited observation, and analysis of internal documents, and relevant regulations. The results indicate that SIMAPAN BKPM strengthens transparency through real-time monitoring of SPP status, enhances accountability through multiplayer verification mechanism between verificator and PPSPM, and supports effectiveness of the budget disbursment process. However, SIMAPAN BKPM has not fully supporting public information disclosure as the system is used solely for internal purposes. Overall, SIMAPAN BKPM positively contributes to the achievemnt of SDG 16, particulary in strengthening effective, accountabillity, and transparent instituitions. Keywords: Accounting Information System, Transparency, Accountability. SDG 16, Good Governance
| Item Type: | Thesis (Sarjana) |
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| Additional Information: | 1). Tri Hesti Utaminingtyas, S.E., M.SA. ; 2). Gentiga Muhammad Zairin, S.E., M.Ak., CA. CPSAK. |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Negara |
| Divisions: | FE > D IV Akuntansi Sektor Publik |
| Depositing User: | Ahmad Zidan . |
| Date Deposited: | 04 Feb 2026 04:34 |
| Last Modified: | 04 Feb 2026 04:34 |
| URI: | http://repository.unj.ac.id/id/eprint/63106 |
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