Optimalisasi Akuntabilitas Dokumen Keuangan melalui Pengawasan Berbasis Digital di Kantor Se Kecamatan Kemayoran
DOI:
https://doi.org/10.31334/neraca.v7i2.5722Abstract
Penelitian ini mengkaji optimalisasi akuntabilitas dokumen keuangan melalui pengawasan berbasis digital di Kecamatan Kemayoran, Jakarta Pusat. Latar belakang penelitian berangkat dari permasalahan pengelolaan Surat Pertanggungjawaban (SPJ) yang masih manual, sehingga menimbulkan keterlambatan dan rendahnya transparansi. Penelitian bertujuan menganalisis kondisi aktual pengawasan, hambatan yang dihadapi, serta upaya strategis dalam meningkatkan akuntabilitas keuangan. Metode yang digunakan adalah kualitatif deskriptif dengan teknik wawancara, observasi, dan dokumentasi. Analisis data dilakukan melalui model Miles & Huberman, fishbone diagram, USG diagram, serta evaluasi McNamara. Hasil penelitian menunjukkan bahwa sebagian besar proses pengawasan dokumen keuangan telah beralih ke sistem digital melalui aplikasi seperti SI ANDAL, meskipun masih terdapat unit kerja yang menggunakan metode semi-manual. Hambatan utama yang diidentifikasi meliputi keterbatasan infrastruktur teknologi, kurangnya kompetensi sumber daya manusia, resistensi budaya kerja terhadap digitalisasi, serta lemahnya standar operasional prosedur pengawasan digital. Upaya strategis yang dapat dilakukan antara lain peningkatan kapasitas SDM melalui pelatihan, penguatan integrasi sistem antar unit, penyusunan SOP baku, serta pemanfaatan teknologi cloud dan notifikasi otomatis untuk mempercepat proses verifikasi. Kesimpulannya, pengawasan berbasis digital terbukti mampu meningkatkan transparansi, efisiensi, dan akuntabilitas pengelolaan dokumen keuangan, sekaligus mendukung tercapainya laporan keuangan daerah yang wajar tanpa pengecualian (WTP).
Kata Kunci: Akuntabilitas; Pengawasan Digital; Dokumen Keuangan
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