Testing the Internal Control of Simda Application in Effort to

Improve Public Accountability

Rhosalina Damayanti

, Adrian Izaak Rompis

and Aprina Nugrahesthy Sulistya Hapsari

Accounting Department, Faculty of Economics and Business, Universitas Kristen Satya Wacana,

Jl. Diponegoro No.52-60, Salatiga, Indonesia

Keywords: Internal Control, Information System, Accountability.

Abstract: Openness and ease of access to information are now one of the ways to encourage sustainable community

development and it needs adequate internal control in the management of information. The purpose of this

study was to assess the implementation of SIMDA's internal control in increasing public accountability using

a qualitative descriptive approach with data collection through in-depth interviews and SIMDA observations

at the Office of Population Control, Family Planning, Women's Empowerment and Child Protection (Dinas

PPKBPPPA) Sragen Regency. The benefit of this research is to enrich the literature for further research and

provide recommendations for improvement of the internal control system in the PPKBPPPA Office of Sragen

Regency. Data analysis techniques used in this research are data reduction, data presentation, and conclusion

drawing. The results of the study indicate that the information system implemented already has adequate

internal control. The conclusions obtained from this study include the unavailability of a system operation

manual, no routine maintenance schedule regarding the software or hardware used in operating the system,

and the absence of data validation before the information input process. The impact of this is that information

is not real time and reduces the effectiveness and efficiency of SIMDA.

1 INTRODUCTION

Information is an important and valuable asset that

ideally can be useful for the organization (Maliki,

2005). The increasing need for information forces

various parties to obtain reliable and timely

information and is able to assist the decision-making

process (Voets & Sondakh, 2016). Decision making

must be done with quality information. The quality of

this information is influenced by the processing of

information from the time it is sent until it is received.

One of the advantages of being in the era of

globalization is that the digitization of information is

increasingly happening. Digitalization of information

is a process to convert information into digital form

in order to facilitate the process of producing,

managing and distributing that information

(Djaenudi, 2018). Digitalization of information

occurs also because of technological developments

that continue to occur and seem unstoppable.

https://orcid.org/0000-0001-7914-2092

https://orcid.org/0000-0001-7174-0864

https://orcid.org/0000-0002-1184-7624

Technological developments are often used as a

benchmark for the level of progress of a country

(Welianto, 2021). In Indonesia, technological

developments occur rapidly, especially in industrial

and government centers. The data in Figure 1 explains

that the development of technology in Indonesia in

2019 was largely influenced by the use of internet and

social media devices. This data explains that the

Indonesian people have been able to open up to the

development of technology and digitalization of

information.

Figure 1: Utilization of technology on Indonesia.

Concretely, the use of information digitalization

and technological developments requires accuracy in

Mobile Subscription

Internet Users Active Social Media Users

Mobile Social Media Users

500

Damayanti, R., Rompis, A. and Hapsari, A.

Testing the Internal Control of Simda Application in Effort to Improve Public Accountability.

DOI: 10.5220/0010743400003112

In Proceedings of the 1st International Conference on Emerging Issues in Humanity Studies and Social Sciences (ICE-HUMS 2021), pages 90-101

ISBN: 978-989-758-604-0

its use, both in terms of the tools used and in terms of

users. The proper use of digitizing information will

create an informed society, encourage progress in the

business world by increasing the efficiency of

information management and related costs, as well as

assisting the improvement of technology-based

creative industries. These benefits can ultimately

encourage many entities to optimize the use of

information systems as a medium for managing their

information. The information system is a tool that can

be used by various parties, for example the

management in assisting and supporting various

operational activities and management of an entity

(Chazar, 2015). Furthermore, the output of

information system processing can assist various

parties in making decisions, for example in

determining alternative actions that can be decided

and carried out so that organizational goals can be

achieved.

In addition to the private sector, the government

also implements an integrated information system as

a form of central government control over regional

autonomy policies (Listiawan & Zaidir, 2020). The

existing information system is used as a means of

managing information from the lowest levels of

government to the central government. Regional

autonomy itself is practiced as an effort to empower

development, innovation, and independence of each

region as well as to reduce dependence on the central

government (Christia & Ispriyarso, 2019). The

information system built by the government is also

used to assess regional performance through financial

performance. A region can be said to have practiced

regional autonomy well through the ability to manage

and optimize regional financial performance in

financing the administration of its own regional

government (Mudhofar & Tahar, 2016). Peraturan

Pemerintah (PP) Nomor 58 Tahun 2005 explained

that regional finances are all regional rights and

obligations in the context of administering regional

government which can be valued in money, including

all forms of wealth related to the rights and

obligations of the region. Every year, the regional

government will issue a Regional Government

Financial Report (LKPD) which will be assessed by

the Supreme Audit Agency of Republic of Indonesia

(BPK RI) so that it is necessary to carry out regional

financial management supported by mastery of the

accounting system (Maydiyanti et al., 2020).

Undang-Undang Nomor 33 Tahun 2004 tentang

Perimbangan Keuangan antara Pemerintah Pusat dan

Pemerintahan Daerah has also explained that the

central government expects the implementation of a

regional financial information system to increase

accountability related to the implementation of

decentralization. Financial and Development

Supervisory Agency (BPKP) then realize it through a

computerized technology-based information system

called Sistem Informasi Manajemen Daerah

(SIMDA) Keuangan as an information system built to

carry out the process of preparing the Regional

Revenue and Expenditure Budget (APBD) based on

performance (Dewi & Mariska, 2018). Government

action in developing and implementing information

technology as a means to facilitate access, integration

and utilization of information quickly and accurately,

is one way to develop sustainable community life

through openness and ease of access to information

(Listiawan & Zaidir, 2020). Information systems and

information disclosure by the government are one of

the supports for good governance because they will

support accountability and information disclosure by

the government (Andhayani, 2020). The use of

SIMDA to improve the government's public

accountability has an impact on increasing opinion on

the Regional Government Financial Reports (LKPD).

The Unqualified Opinion (WTP) on LKPD has

increased and the Unqualified Opinion (TW) has

decreased in 2018. This indicates that the LKPD is

well structured and the possibility of budget fraud is

lower due to the ease of access to information by the

government. central and community which means

that control over local government is carried out

effectively.

Some entities face a number of challenges when

managing their information systems (Irianto, 2014).

The challenges in question are system errors and

hacks. Entities must be able to secure and control

information systems to minimize theft, destruction,

and data loss. Regarding system errors, quoted from

idntimes.com (2019) The case that had occurred

involving the private sector was a change in the

balance of Bank Mandiri customers. The

Ombudsman revealed that this system error problem

must be addressed immediately by repairing and

increasing the reliability of the information

technology used by Bank Mandiri. In addition to

system errors, many government information systems

and private institutions must be faced with hacking by

hackers. This hacker attack is probably due to the

weakness of the internal control system in managing

information systems, causing a lot of data and

information to be stolen and traded on the dark web

(CNNIndonesia, 2019). One of the hacker cases that

happened to the government was the leak of 2.3

million data on the 2014 Election Permanent Voters

List (DPT) belonging to the General Elections

Commission (KPU) (cnbcindonesia.com, 2020). The

Testing the Internal Control of Simda Application in Effort to Improve Public Accountability

Indonesian government has taken action through the

Indonesian National Police (POLRI) to eradicate

various hacking actions carried out by hackers in

order to protect confidential information (Subarkah,

2020).

Various entities apply methods that are

considered the most effective to be carried out, which

are expected to facilitate achieving the goals set by

optimally managing information systems, for

example by increasing control over information

systems. One way to assess the effectiveness of the

implementation of controls on information systems is

through testing environmental security controls and

physical security controls on the information systems

that are implemented. Internal control in the use of

information systems can assist in providing

information for decision making and to facilitate the

flow of information in operational activities

(Angriani, 2020). The information that is the output

of a data processing, whether done manually or

systematically, is expected to have an impact on the

parties who need it (Prayitno, 2013).

Previous research by Oktavia et al (2016) through

a case study in the Palangkaraya City government

stated that the use of SIMDA can create good

transparency and accountability supported by quality

information that is in accordance with government

accounting standards. Hertanto et al. (2017) added

that the implementation of SIMDA is still not fully

effective at the Blitar Regency level due to the lack of

flexibility of SIMDA so that if a problem occurs, it

must wait for improvements from BPKP as the

developer and the Blitar Regency Regional Work

Unit (SKPD) has not been integrated online. Research

conducted at BAPPEDA of North Sulawesi stated

that good internal control of the SIMDA application

is needed to produce reliable output. In this study, the

internal controls mentioned are related to applications

such as input control, batch control, and so on (Polii

& Pontoh, 2018).

Internal controls at the user or human resource

level also need to be considered, such as research in

the Southeast Maluku district government

(Harbelubun et al., 2017) who still need to improve

the quality of human resources in their operations.

Alfian (2016) n his research stated that in the SKPD

of Kulon Progo Regency, the operation of SIMDA is

still not optimal because there is no certainty

regarding the default software used. In a study at the

Manado City government, it was stated the need to

improve access, security and physical control in the

operation of SIMDA (Pilat et al., 2016). Through

good internal control, it will reduce the number of

possible frauds (Fahrurrozi et al., 2019).

Based on the previously mentioned background,

this study intends to evaluate internal control in the

implementation of information systems to improve

public accountability carried out by Dinas

Pengendalian Penduduk Keluarga Berencana

Pemberdayaan Perempuan dan Perlindungan Anak

(Dinas PPKB PPPA) Kabupaten Sragen. The reason

for choosing the object of this research is because the

PPKB PPPA service is a public organization that has

been using and developing information systems since

2003, so it is important to evaluate the internal

controls implemented to encourage accountability to

the public. This study takes the object of research at

Dinas PPKB PPPA Kabupaten Sragen as one of the

Regional Work Units (SKPD) that utilizes the

SIMDA application and has never conducted a

similar study before. Sragen Regency and the PPKB

PPPA Office of Sragen Regency also received an

award as a Kabupaten Layak Anak (KLA) 2019 for

the Primary category. One of the factors in obtaining

this award is due to the speed of handling information

complaints, openness, and easy access to public

information to the Dinas PPKB PPPA Kabupaten

Sragen.

Appropriate internal control in information

system management to be able to produce quality

information. The purpose of this research is to assess

the implementation of SIMDA internal control in the

PPKB PPPA Office of Sragen Regency in an effort to

increase public accountability. This research is

expected to provide benefits for Dinas PPKB PPPA

Kabupaten Sragen, through providing evaluations

and recommendations to improve internal

management and control through four internal control

tests in the form of environmental security control,

physical security control, logical security control, and

IS operating control SIMDA at Dinas PPKB PPPA

Kabupaten Sragen. Through this recommendation, it

is also hoped that the Dinas PPKB PPPA Kabupaten

Sragen can again achieve the title as a (KLA) with a

higher accreditation status. For academics, this

research is expected to be useful in adding to the

literature review to assist further research.

2 LITERATURE REVIEW

2.1 Information and Information

Systems

Davis (1991) defines information as data that has

been processed which can then be used for making

various decisions in the future. Information is the

result of processing data that is processed so that it is

ICE-HUMS 2021 - International Conference on Emerging Issues in Humanity Studies and Social Sciences

more meaningful and has a higher value and describes

a real event to assist in decision making. The

important thing attached to information is that

information has economic value that is often not

realized (Severin & Tankard, 2011). Machmud

(2013) defines that information is data that has been

processed and has significant value for its users.

Information needs to be protected because the

principle of information itself is confidentiality,

integrity, and availability (Matondang et al., 2018).

An information system is a combination of human

resources, hardware, software, networks, and

databases that unite to transform and disseminate

information within the organization (O’ Brien &

Marakas, 2012). Leitch and Davis (1992), defines an

information system as a system in the organization to

help process every transaction, support operational

and strategic managerial activities, and present

reports needed by outside parties.

The same opinion, according to Hall (2019)

Information system is defined as a set of formal

procedures which consist of data collection,

processing into information, and users.

Characteristics of a quality information system

according to Halandy and Ghabban (2009) namely

correctness, efficiency, integrity, usability,

maintainability, flexibility, and testability. The

quality of information from the accounting

information system will provide a reliable

presentation of financial statements so that it affects

management's ability to make decisions and act in its

operations (Hall, 2019).

2.2 Internal Control

O’ Brien and Marakas (2012) defines control as an

activity that is able to evaluate and make adjustments

according to the needs of input data, processes, and

certainty of the resulting output. Warren and Reeve

(2008) argues that internal control requires a

framework designed to certain standards with the aim

of designing, analyzing and evaluating what it

operates. Arens and Elder (2014) states that internal

control must include established policies and

procedures so that management can gain confidence

in an activity being carried out. The internal control

system is also designed to provide a certain level of

assurance that the organization has achieved its

objectives (Arens et al., 2012).

According to Thoyibatun (2012), effective

internal control will provide benefits to the

organization. An effective internal control system can

also minimize the tendency of accounting fraud and

unethical behavior (Savitri et al., 2015). Viewed

within the scope of government, internal control is

needed to carry out government obligations in serving

the community, including budget implementation,

securing resources, accounting and reporting

purposes (Yaya & Suprobo, 2019). Widyatama et al.

(2017) and Asare (2009) added that good internal

control in governance processes will contribute to

improving governance and accountability through

control and risk management.

One way to guarantee information security is

through physical security control and environmental

control (Dwi et al, 2017). Physical security control

will help maintain the confidentiality, integrity, and

availability of data in information systems while

protecting against physical threats to organizational

resources (Irmayani, 2019). Environmental control

will protect information from data loss due to

environmental problems. Physical and environmental

control is carried out by assessing the availability of

a safe environment because of the control and

security supporting equipment (Syafrizal, 2007).

Internal control in the management of information

systems also needs to be supported by the

implementation of logical security controls and IS

Operating Controls (Ana-maria et al., 2010). The

International Security Sector Advisory Team

(ISSAT) stated that logical security control is an

action in monitoring and controlling access to

information systems. Furthermore, in research

conducted by Hanindito (2017), stated that IS

operating control is an effort to control data

management which includes accuracy, accuracy,

back up and recovery procedures. Internal control

framework developed in this research are based on

these five previous researches, by testing the

environmental security control, physical security

control, IS operating control, and logical security

control.

2.3 SIMDA

SIMDA is a technology-based system designed by the

Financial and Development Supervisory Agency

(BPKP) to assist local governments in the planning,

preparation and accountability of Regional Revenue

and Expenditure Budgets (APBD) to support the

creation of government accountability (Oktavia et al.,

2016). The development of SIMDA is one of the

embodiments of Peraturan Pemerintah No. 60 Tahun

2008 related to the Government Internal Control

System (SPIP). Reported from the BPKP website,

(BPKP, 2020) SIMDA is designed with the objectives

of: (1) assisting local governments to develop and use

financial information systems; (2) providing an

Testing the Internal Control of Simda Application in Effort to Improve Public Accountability

integrated database of conditions in the region from

the aspect of finance, regional assets, regional

performance, regional staffing/apparatus and public

services that can be used for performance appraisal of

regional government agencies; (3) produce

comprehensive, precise and accurate information to

local government management; (4) prepare local

officials to achieve a better level of mastery and

utilization of information technology; and (6)

strengthening the basis of local government in

implementing regional autonomy.

The types of SIMDA include SIMDA, SIMDA

BMD (for local goods management purposes),

SIMDA Salary, SIMDA Revenue, SIMDA Planning,

SIMDA Dashboard, and SIMDA CMS (Cash

Management System) where each SIMDA is used for

the needs of each agency (BPKP, 2020). In particular,

the implementation of SIMDA has the aim of

producing output in the form of financial reports and

financial information in a timely, complete, accurate,

and reliable manner in accordance with the standards

applicable in the institution as well as to realize good

governance.

2.4 Accountability

Accountability has been recognized as a key variable

in helping predict and control the behavior of

organizational systems in various aspects, one of

which is the financial system (Frink & Klimoski,

1998). Frink and Klimoski (2004) states that

accountability is the practice of accountability and

coordination between several interested parties in an

organization with a jointly developed system. The

Government of Indonesia declares accountability in

Undang-Undang nomor 14 Tahun 2008 is a form of

clarity of organizational functions, implementation

and responsibilities in supporting healthy

organizational management. Mardiasmo (2002),

states that accountability is an obligation that needs to

be fulfilled as a form of accountability, presenting,

reporting and disclosing organizational phenomena to

related parties who have rights and authority within

the organization.

3 METHODS

3.1 Types of Research and Data

Collection Techniques

This research was conducted with a qualitative

descriptive type of research to provide a descriptive

description of the practice of internal control through

testing environmental security control, physical

security control, logical security control, and IS

operating control SIMDA Dinas PPKB PPPA

Kabupaten Sragen, Jawa Tengah. This study uses two

data collection techniques in this study; direct

observation (observation) to the Dinas PPKB PPPA

office environment and in-depth interviews

conducted semi-structured, by developing a

framework of questions that had been prepared in

advance. Interviews were conducted with the SIMDA

administrator and the budget treasurer of the Dinas

PPKB PPPA Kabupaten Sragen. Interviews were

conducted online and at no site. Through the

interviews carried out, more detailed information

related to the research being carried out was able to

be obtained. The results of the interviews were

documented through notes and voice recordings. The

type of data obtained for research is primary data,

because it is obtained directly from the source,

namely the administrator as the party operating

SIMDA.

3.2 Data Analysis Technique

The data analysis techniques of this research include

data reduction techniques, data presentation, and

drawing conclusions. The analysis technique begins

by reducing or summarizing the data that has been

obtained from the interview process with the resource

person. In addition to summarizing the data, the data

reduction process also includes sorting and removing

unnecessary data related to research. The selected

data is then presented in the form of data

classification related to the internal control of SIMDA

Dinas PPKB PPPA Kabupaten Sragen. At the

conclusion drawing stage, the researcher focuses on

the selected data after the data reduction and

presentation process, so that a deeper study can be

carried out regarding the internal control practiced at

of SIMDA Dinas PPKB PPPA Kabupaten Sragen by

testing environmental security control, physical

security control, logical security control , and IS

operating control. After these three stages of analysis

were carried out, the researcher verified the

information by re-examining the documentation

during the interviews, comparing the results of the

interviews with the observations, and confirming the

results of the interviews with the informants.

ICE-HUMS 2021 - International Conference on Emerging Issues in Humanity Studies and Social Sciences

4 RESULTS AND DISCUSSION

4.1 Overview of Research Objects

The Deputy for Supervision of Regional Financial

Administration has developed SIMDA since 2003 as

an effort to harmonize the financial information

system in each Regional Government. SIMDA is a

technology-based system designed by the Financial

and Development Supervisory Agency (BPKP) to

assist local governments in the planning, preparation

and accountability of Regional Revenue and

Expenditure Budgets (APBD) to support the creation

of government accountability.

"SIMDA's function is to help and the SIMDA we

have is sufficient to meet the needs of the office.

Before being sent to the service, the system has also

been tested at the central government.”

Kabupaten Sragen is one of the regions that uses

SIMDA for integrated regional financial management

which includes budgeting, administration,

accounting, and reporting. Dinas PPKB PPPA

Kabupaten Sragen located on Jl. Ade Irma Suryani

Nasution No. 1 Sragen Tengah, Kabupaten Sragen,

Jawa Tengah. Dinas PPKB PPPA Kabupaten Sragen

provide information related to women's and children's

organizations, women's empowerment and child

protection service institutions, online complaints of

women and children which will be forwarded to the

Indonesian Child Protection Commission (KPAI) and

support several programs such as: child-friendly

districts, family resilience, gender mainstreaming

movements, and women's protection.

Implementation of SIMDA at Dinas PPKB PPPA

Kabupaten Sragen started in 2016 with one

administrator on duty. The administrator is tasked

with inputting official budget information into the

system. SIMDA, which is operated at the Dinas

PPKB PPPA is only used to input budget from the

initial budget design stage to budget accountability as

a form of centralized information system integration.

“The admin's job is to input the amount of the

budget into the system, input the initial budget design

and then the budget will be added later. The district

budget team will determine the ceiling (sharing of

funds) for each agency. Later the agency will compile

the ceiling obtained into activities according to the

service's needs through the Budget Activity Plan

(RKA). This RKA will be inputted into SIMDA later.

After the input, it will be seen by the DPRD for

approval or rejection. If approved, immediately

create a Budget Implementation Document (DPA). If

it is rejected, it must be revised again.”

4.2 Evaluation of SIMDA's Internal

Control Practices through

Environmental Security Control

Tests

Dinas PPKB PPPA Kabupaten Sragen has practiced

internal control system design through environmental

security control. The form of environmental security

control that is carried out is by issuing several policies

related to the implementation of SIMDA. The first

policy is related to providing training to the

administrator on duty. Dinas PPKB PPPA Kabupaten

Sragen require SIMDA administrators to attend

training provided by the government Kabupaten

Sragen. Administrators are also given briefing on

information in the system before finally operating

SIMDA in the system Dinas PPKB PPPA Kabupaten

Sragen.

“Every year the system will be updated, so there

is always administrator training. Later the training

will be carried out with the district.”

This form of policy is carried out Dinas PPKB

PPPA Kabupaten Sragen to minimize the risk of

errors in system operation. Dinas PPKB PPPA

Kabupaten Sragen also set policies regarding

administrators in the operation of SIMDA. Dinas

PPKB PPPA Kabupaten Sragen employs one

administrator to be responsible for the operation of

SIMDA. This administrator is an administrator who

has received training from the government Kabupaten

Sragen. Dinas PPKB PPPA Kabupaten Sragen also

assigned the treasurer of the service as supervisor of

SIMDA administrators in the operation of SIMDA to

minimize data input errors.

“Because there is only one administrator, the

treasurer will help if the admin has problems. So

because there is a treasurer, someone will help to

handle the system.”

Although training for administrators and the

availability of treasurers as supervisors has been

carried out, the environmental security control

practices carried out are still not optimal due to the

absence of a system operating manual. The absence

of a manual for this system allows administrators to

find it difficult to make repairs if there are obstacles

such as system errors.

“There is no physical manual. The guidance is

only given orally during training. Later, the local

government will teach you how, then take a photo and

send it to a group together.”

The policy regarding the availability of this

manual should be a part that complements the

information system being implemented, especially if

there is no direct supervision from the application

Testing the Internal Control of Simda Application in Effort to Improve Public Accountability

developer. The resource person also added that Dinas

PPKB PPPA Kabupaten Sragen does not have a

policy regarding the maintenance of computers or

operating systems (SIMDA). Policies related to

system insurance are also not owned by the agency.

“The system will often change with changes in the

budget, then routine maintenance is not carried out

for computers. The computer will only be repaired

when it is damaged. Computers and systems are also

not covered by insurance.”

With no policy on routine maintenance and

insurance availability, the risk of system failure due

to damage to the computer or the system itself is high.

Coupled with the unavailability of manual manuals,

system performance will be less effective, because in

the event of errors and errors, both administrators and

employees at the Dinas PPKB PPPA Kabupaten

Sragen cannot immediately make repairs and have to

wait for help from the government Kabupaten Sragen

as well as regional representative BPKP. These

results are in line with research Hertanto et al. (2017)

which states that the implementation of SIMDA is

still not fully effective at the Blitar Regency level

because if a problem occurs, it must wait for

improvement from BPKP.

4.3 Evaluation of SIMDA Internal

Control Practices through Physical

Security Control Tests

As a form of follow-up to existing policies, Dinas

PPKB PPPA Kabupaten Sragen also take the form of

physical security control control. Regarding the

security of the office, Dinas PPKB PPPA Kabupaten

hiring office keeper to help dinas PPKB PPPA to

minimize forms of physical crime such as theft and

destruction of hardware (computers). Theft and

destruction of hardware used to run SIMDA will have

an impact on data theft and error output. By providing

an office key that is only owned by the guard, it also

minimizes unauthorized parties from entering the

official office outside of working hours without the

office guard's permission.

"The “dinas” has guards. Because we don't want

to risk theft, so the office locks also bring the guards."

As an additional form of physical security control,

the key to the SIMDA computer room is also

authorized by the treasurer and will always be locked

after office operating hours are over. The computer

room that supports SIMDA operations is one of the

important factors that must be done to protect the

security of physical access. By providing the

computer room key which is only owned by the

treasurer and the section head, at least it can be seen

that the operation of the computer room and SIMDA

is only carried out during working hours. dinas PPKB

PPPA Kabupaten Sragen.

“The computer room is also locked, especially

when it's time to go home. The guard brings the office

key, but the treasurer holds the key to the room. So

later the room will be opened only during working

hours, when there is an operator (administrator).”

The availability of guards and double locks in the

office and office computer room is also a form of

preventive measure against physical theft due to the

unavailability of CCTV in the office environment.

“There is no CCTV here. There are only guards

at night. In the morning there are still many official

officials so there are no guards."

The availability of guards only at night is also due

to limited human resources and the formation of a

relatively new service, due to the merging of two

services within the Sragen Regency government. The

practice of physical security control as a form of

control over restrictions on access to SIMDA Dinas

PPKB PPPA Kabupaten Sragen This is also done by

limiting the operation of SIMDA which can only be

done with computers belonging to the service and the

service intranet network. This access restriction is to

minimize abuse of authority by administrators in the

form of unauthorized SIMDA access elsewhere

without the knowledge of the treasurer as supervisor.

“The system cannot be downloaded on any laptop,

so only from an office computer. Because the system

is integrated, access is limited to the office intranet.

It can't be arbitrary."

Physical security control through access

restrictions that have been implemented has been

classified as good, although there are still some

negative findings. Utilization of technology-based

information systems is quite complicated, one of

which is due to the availability of devices that are

connected to each other via cables and electrical

connections. This has not been assessed optimally by

Dinas PPKB PPPA Kabupaten Sragen because the

service has not provided fire fighting equipment in

the form of a hydrant.

“The office does not have a hydrant because we

have also anticipated that smoking is not allowed in

the office environment. If caught, you will be fined

IDR 50,000.”

The informant said that the unavailability of

hydrants was due to the understanding that fires might

only arise from sparks. In fact, the risk of fire due to

electrical short circuit is also very possible. The

unavailability of this hydrant will be detrimental to

the service in the event of a fire causing damage to

the intranet network and office computers, because

ICE-HUMS 2021 - International Conference on Emerging Issues in Humanity Studies and Social Sciences

system performance will be hampered and it is

necessary to reset the preparation for SIMDA

operation.

4.4 Evaluation of SIMDA's Internal

Control Practices through Logical

Security Control Tests

Internal control testing is then carried out through the

application of logical security controls. SIMDA

Dinas PPKB PPPA Kabupaten Sragen telah

menerapkan bentuk pengendalian logis melalui

keamanan username dan password administrator

SIMDA. SIMDA Dinas PPKB PPPA Kabupaten

Sragen have a special username and password to be

able to access the SIMDA.

“To enter the system, we need a username and

password prepared by the district PEP (Planning,

Evaluation, and Reporting). It's a patent policy. Then

when you go down to the service, each administrator

has a different username and password.”

The availability of different usernames and

passwords for SIMDA in each service is one form of

logical control in limiting access to SIMDA of the

relevant service. After restrictions with a specific

username and password, another form of logical

security control is implemented by SIMDA Dinas

PPKB PPPA Kabupaten Sragen is through the

availability of a period of time where the system will

be signed out automatically if the administrator does

not use the system within a certain period of time.

“Usually, after we log into the system, we work. If

the system is not running, it is left idle, especially until

the computer is turned off, when the computer is

turned on again, it will return to the home position.

This means that the system has been signed out so you

have to enter your username and password again.”

The availability of this logical safeguard allows

that the risk of unauthorized data theft or free access

to the system is reduced. This also further proves that

only administrators who know the username and

password can access SIMDA. Another form of

logical security control practice is the availability of

auto save and data recovery features from within the

system. The risk of power outages or device errors

due to the lack of a maintenance schedule has been

able to be overcome with the availability of data

recovery and auto save features for information being

processed in SIMDA.

“What has been inputted will be automatically

saved and in the event of a power failure, the data will

not be lost. But usually after input, we make it a habit

to print as well just in case.”

Weaknesses of the recovery and auto save

features implemented in SIMDA Dinas PPKB PPPA

is the difficulty of making repairs when an input error

occurs due to human error. Minor errors such as

errors in entering data in the form of numbers cannot

be corrected directly and must wait for the data that

should be inputted to finish being inputted. This of

course raises time and work inefficiencies because

errors that are already known cannot be corrected

immediately and may affect future work.

The availability of usernames and passwords is

also still not able to optimally support the

implementation of good physical security control

because the availability of usernames and passwords

is provided by the PEP of Kabupaten Sragen. The

availability of this username and password means that

it is not only known by SIMDA administrators, but

also external parties who do not have a direct

relationship with SIMDA Dinas PPKB PPPA

Kabupaten Sragen. Password availability is also not

supported by certain characteristic policies and

passwords are not updated regularly.

“Our passwords are never updated. Only every

time we change the budget year we change the

username and password. So it's not a monthly change

like that."

4.5 Evaluation of SIMDA's Internal

Control Practices through Is

Operating Control Tests

Controls related to IS operating control have been

able to be implemented by SIMDA Dinas PPKB

PPPA Kabupaten Sragen. SIMDA operations are

used to provide real time and timely data. With

control in the form of automatic data processing,

SIMDA has been able to provide financial data Dinas

PPKB PPPA Kabupaten Sragen more accurately and

on time. Automatic data processing in SIMDA has

also provided a better level of data security compared

to manual processing.

"Using SIMDA, everything is automated, so it's

faster because there is already a format from the

center, we just input and match."

Financial data that has been inputted into SIMDA

is also stored for a temporary period. This minimizes

the theft of financial data from Dinas PPKB PPPA

Kabupaten Sragen. Data is permanently only stored

in a central system with a level of security that is

stricter than the security it has Dinas PPKB PPPA

Kabupaten Sragen.

“The Data at the office is temporary because we

are integrated with the center, so permanent data

belongs to the center. It's also possible that the system

Testing the Internal Control of Simda Application in Effort to Improve Public Accountability

doesn't support saving all files if we save them

permanently.”

The negative finding obtained from IS operating

control is the lack of supervision from the local

government and BPKP as the developer of the

system. Due to this lack of oversight, the system will

only be updated when a new version appears in the

new fiscal year.

4.6 Discussion

Positive findings related to the implementation of

internal control through testing of environmental

security control, physical security control, logical

security control, and IS operating control occurred

because of SIMDA Dinas PPKB PPPA Kabupaten

Sragen integrated with the system in the central

government. By integrating the system with the

central system, it is possible that environmental

policies and SIMDA practices are influenced by

central government policies. The integration of

SIMDA also makes it possible that each SKPD,

including Dinas PPKB PPPA Kabupaten Sragen

make best efforts to reduce errors such as by

entrusting the agency treasurer to be the supervisor of

the SIMDA administrator. In order to maintain the

security of SIMDA and available information, Dinas

PPKB PPPA Kabupaten Sragen also restricts access

to the system. This action supports the concept of

internal control stated by O’ Brien and Marakas

(2012) that control is an activity to evaluate and make

adjustments according to the needs of input data,

processes, and certainty of the resulting output.

Control that is carried out is a form of responsibility

Dinas PPKB PPPA Kabupaten Sragen to local and

central governments in maintaining the

confidentiality, integrity, and availability of

information managed through SIMDA, such as the

concept presented Matondang (2018) that

information needs to be protected.

Although Dinas PPKB PPPA has realized the

importance of implementing SIMDA in managing its

information, to implementing a series of internal

controls, but there are still some negative findings.

This negative finding is due to the limited resources

available. The first finding is related to Human

Resources (HR). Although SIMDA access has been

limited through username and password and

restrictions in the form of system access media,

limited human resources have resulted in only one

SIMDA administrator. Because of this limitation,

cross-checking can only be done between

administrators and treasurers. Limited knowledge and

skills related to technology also limit the

administrator's movement because if an error or

system malfunction occurs, the administrator must

directly contact the local government of Kabupaten

Sragen and will hamper SIMDA performance.

The second limitation of resources is related to

resources in the form of funds. Dinas PPKB PPPA

operates with an injection of funds from the

government of Kabupaten Sragen. Every effort to

improve internal control related to SIMDA requires

approval of the expenditure of funds by the Sragen

Regency government. Efforts such as the provision of

CCTV, provision of hydrants, and periodic computer

maintenance require budget approval by the local

government. This has resulted in some of the internal

control testing posts are still not optimal. An

additional budget is needed to allocate adequate

resources in the practice of internal control operations

of SIMDA of Dinas PPKB PPPA Kabupaten Sragen.

Supported by adequate resources, controls related to

physical access will be improved and it will be

possible to add human resources with adequate

quality to be responsible for SIMDA of Dinas PPKB

PPPA Kabupaten Sragen.

If the adequacy of resources cannot be realized in

a short time, efforts that can be continuously

developed Dinas PPKB PPPA Kabupaten Sragen so

that internal control related to the operation of

SIMDA can continue to be maximized is through the

creation of a positive work culture. All related parties

must be able to create a work culture that is thorough

and full of prudence, so that any information

processing and management can be carried out with a

minimum of errors. For example, it is recommended

that the computer used for SIMDA operation is only

used as a SIMDA processing tool and not used for

personal purposes so that the possibility of damage is

lower. The implementation of adequate internal

control states that information management practices

through SIMDA can be conveyed optimally and

reliably enough to be accounted for in front of related

parties. The information generated at SIMDA

becomes a means in an effort to increase government

accountability in the Dinas PPKB PPPA Kabupaten

Sragen towards society in Kabupaten Sragen, taking

into account the theory developed by Mardiasmo

(2002), that accountability is the practice of

accountability and coordination between several

interested parties in an organization with a jointly

developed system.

ICE-HUMS 2021 - International Conference on Emerging Issues in Humanity Studies and Social Sciences

5 CONCLUSIONS

SIMDA is a technology-based system to assist local

governments in the planning, preparation and

accountability of the Regional Revenue and

Expenditure Budget (APBD) to support the creation

of government accountability. The same system is

also used by Dinas PPKB PPPA Kabupaten Sragen.

On its implementation, Dinas PPKB PPPA

Kabupaten Sragen has implemented internal control

through environmental security control, physical

security control, logical security control and IS

operating control properly. The implementation of

this control can improve public accountability

through several reports that are produced, such as

reports on activity plans and budgets Dinas PPKB

PPPA Kabupaten Sragen. The results of this study are

in line with research Oktavia et al. (2016) which

states that the use of SIMDA can create good

transparency and accountability supported by the

quality of information in accordance with

government accounting standards.

Nevertheless, there are still some negative

findings that are still found in its implementation due

to the limited quality and quantity of human resources

and funding sources in the Dinas PPKB PPPA

Kabupaten Sragen. The results of this study are in line

with research Harbelubun et al. (2017) who also said

that the limited quality of human resources in the

government of Kabupaten Maluku Tenggara limit the

level of internal control that can be put into practice.

This limitation must be corrected so that the

implementation of SIMDA in the future period

becomes more effective with a lower risk occurrence

rate and is able to increase the accountability of the

service in front of the community of Kabupaten

Sragen.

This research has implications for improving the

practice of internal control as a stimulus to encourage

public accountability in organizations that use

information systems. The results of this study are

expected to be a theoretical study for academics in

developing existing theories in carrying out research

in the future. The limitations in this study are related

to the time and opportunity to meet directly with

resource persons due to the Covid-19 pandemic. The

limited time to be able to meet in person meant that

most of the interviews were conducted online.

Scheduling to arrange meetings with resource persons

is also an obstacle faced in this study. Further

research is expected to be able to confirm beforehand

before conducting interviews, both online and plunge

into the object of research to the resource person and

accompanied by the preparation of a list of questions

related to the topic to be raised. Interviews are also

expected to be conducted at a time and a supportive

environment according to mutual agreement so that

information collection can be maximized. Future

research is also expected to be able to make direct

observations on the object of research so that the data

and information obtained are more objective.

Furthermore, future research is also expected to be

able to conduct research on the relevance of physical

security control and human resource competence in

the effectiveness of SIMDA implementation to

minimize fraud, especially in systems that only have

a single administrator.

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