地区财政限制和管理分析

Eben Henry Simanjuntak
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摘要

本研究旨在确定影响内政部电子财务监督信息系统(SiMOLEK)应用创新可持续性的抑制因素,特别是在地方财务管理和地区预算执行问责制评估过程中。本研究采用定性描述法,通过观察和采访与 SiMOLEK 运行相关的权力、任务和职能的关键信息提供者来收集数据。分析的抑制因素以德勤会计师事务所(Deloitte)和毕马威会计师事务所(KPMG)的研究结果为基础,并根据与研究对象的相关性进行了调整,包括政治、缺乏资金、领导力、技术、文化和技术技能不足。研究结果表明,导致 SiMOLEK 应用创新无法持续的抑制因素是政治、缺乏资金、领导力和技术。
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Analysis of Regional Financial Constraints and Management
This research aims to identify the inhibiting factors affecting the sustainability of the innovation in the Electronic Financial Monitoring Information System (SiMOLEK) application at the Ministry of Home Affairs, particularly in the management of local finances and the evaluation process of accountability for the implementation of the Regional Budget. The study employs a qualitative descriptive approach, gathering data through observations and interviews with key informants who have authority, tasks, and functions related to the operation of SiMOLEK. The inhibiting factors analyzed are based on the results of studies conducted by Deloitte and KPMG, adjusted for relevance to the research object, including politics, lack of finance, leadership, technology, culture, and insufficient technical skills. The research findings indicate that the inhibiting factors causing the unsustainability of the SiMOLEK application innovation are politics, lack of finance, leadership, and technology.
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