IMPLEMENTASI “SAKTI” DAN PERATURAN DIREKTUR JENDERAL PERBENDAHARAAN NEGARA TENTANG PENILAIAN KINERJA BERBASIS LAPORAN KEUANGAN – STUDI KASUS SEKRETARIAT JENDERAL KEMENTERIAN DALAM NEGERI

Abstract

This research aims to examine the financial reporting process and the impact caused by the SAKTI application and the Technical Guidelines for the Assessment of  Performance Indicators of Expenditure Budget Execution (IKPA) for Ministries/Agencies, which were newly implemented in the 2022 by the Ministry of Home Affairs Secretariat. The research method employed is a qualitative case study using interview and observation results as primary data. The data were analyzed through three stages: data reduction, data presentation, and drawing conclusions. The results of this study indicate that the SAKTI application has completely replaced all standalone financial  applications and  has  altered  the  financial  reporting  process. Additionally,  the implementation of PER-5/PB/2022 has changed the budget execution strategy of the Ministry of Home Affairs Secretariat in realizing expenditure budgets. During the implementation of this application and regulation, various challenges were identified, stemming from both application system issues and a lack of understanding among the involved financial managers, as both are new budget execution instruments for the implementing units.

Kata kunci: SAKTI, IKPA, financial reporting process, budget execution