EFEKTIVITAS SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) PADA KANTOR KEMENTERIAN AGAMA KABUPATEN BUTON

Abstract

The purpose of this study was to determine the effectiveness of management information systems
and accounting for state property (SIMAK-BMN) at the Office of the Ministry of Religion in
Buton Regency. The research method used is descriptive qualitative. Data collection techniques
used are interviews, documentation and observation. The results of this study indicate
satisfaction of the use of SIMAK-BMN by employees of the Ministry of Religion of Buton
Regency is effective. While the internal control system with the presence of SIMAK-BMN at the
Office of the Ministry of Religion Kab. Buton is effective despite the lack of human resources,
but its employees have managed SIMAK-BMN well, this is proven by the effective preparation of
financial statements. The financial statements obtained from SIMAK-BMN applied to the Office
of the Ministry of Religion of Buton Regency can already be said to be effective because the
reports presented have fulfilled the normative prerequisite characteristics in accordance with
Government Regulation No. 71 of 2010 concerning Government Accounting Standards. Based
on these results, the authors suggest that the Office of the Ministry of Religion District. Buton
can add SIMAK-BMN Operator personnel so that data management is even more efficient.