Implementasi Peraturan Pemerintah Nomor 65 Tahun 2010 Tentang Sistem Informasi Keuangan Daerah Pada Pemetintah Kabupaten Dairi

Abstract

Implementation of Regional Financial Information System referred to in Article 13 letter a organized to support local governments in budget preparation, budget execution and financial reporting areas (Regulation No. 65 of 2010). Use of Regional Financial Information System that are not uniform in their respective local governments will lead to another problem in the area of financial information systems implemented in accordance with the regulations is always dynamic and rapid technological developments. Dairi Regency Government's inability to produce an accountability report to the Financial Management Information System (SIPKD) developed by the Ministry of the Interior, through this study, researchers tried to find and get theories that can express it. Then from the theory proposed by George C. Edwards III of the four factors that affect the implementation of public policy, namely communication, resources, disposition and bureaucratic structure, researchers believe can illustrate the problems that occur in the implementation of Government Regulation No. 65 Year 2010 on the Financial Information System In the area of Dairi Regency Government. This research is a qualitative descriptive study inductive approach. The population in this study were all leaders, finance and treasurer Kasubbag expenditure on education in the Dairi Regency Government where the respondents amounted to 61 people according to the formula of Sample Slovin. The analysis used in this study is a descriptive analysis of the percentage that is used to assess the existing variables. The results showed that the factor of resources and disposition (attitude) in case of problems in the implementation of Government Regulation No. 65 Year 2010 on Regional Financial Information System in Dairi regency government.