PENGARUH PENATAUSAHAAN BARANG MILIK DAERAH DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG)

Abstract

The implementation of the Financial Application System at the Institutional Level (SAKTI) in the reporting of the State Budget (APBN) within the Work Units of the Military Regional Command XVII/Cenderawasih represents an effort to modernize financial management in the military environment. This system aims to enhance transparency, accountability, and efficiency in the processes of budgeting, execution, and financial reporting. Although SAKTI offers various conveniences, its implementation in Papua faces several challenges, including limited technological infrastructure, readiness of human resources, and resistance to change. This study employs a qualitative case study approach with data collection techniques including interviews, observations, and document analysis. The findings indicate that the implementation of SAKTI can improve reporting efficiency by up to 50% compared to the previous manual system; however, it is still hindered by technical issues and HR readiness. Proposed solutions include ongoing intensive training, enhancement of technological infrastructure in remote areas, and strengthening data security systems. Optimal implementation is expected to accelerate financial management processes and reinforce accountability in the reporting of the APBN within the military environment.