Implementation of the Price Management Information System (SIMAHAR) Application in Proposing Standard Prices for Goods and Services at the Regional Finance and Asset Agency of West Kutai Regency

Authors

  • Aina Khilya Isna Shofia Universitas Islam Malang, Indonesia
  • M. Mas'ud Said Universitas Islam Malang, Indonesia
  • Rulam Ahmadi Universitas Islam Malang, Indonesia

DOI:

https://doi.org/10.24256/kharaj.v8i1.9378

Keywords:

SIMAHAR, Financial Management, Digitalization, Efficiency

Abstract

The development of information technology in the era of globalization has encouraged local governments to undertake digital transformation in financial management to improve efficiency, transparency, and accountability. This study aims to analyze the implementation of the Price Management Information System (SIMAHAR) application in the process of proposing standard prices for goods and services at the Regional Finance and Asset Agency (BKAD) of West Kutai Regency. The study focuses on implementation steps and strategies, the roles of the actors involved, implementation results, and factors hindering SIMAHAR implementation. This research used a qualitative method with a descriptive approach. Data were obtained through structured interviews with officials and staff of the BKAD of West Kutai Regency, as well as representatives from several relevant Regional Work Units (SKPD). Data analysis was conducted systematically to understand the dynamics of implementation and factors influencing the effectiveness of SIMAHAR implementation. The results show that the implementation of SIMAHAR has had a positive impact in accelerating the price standard proposal process, improving data accuracy, and minimizing the potential for price manipulation. Previously, the proposal process was carried out manually using physical documents, which was time-consuming and prone to errors. Through SIMAHAR, proposals become more effective, transparent, and accountable because they are equipped with comparative documents and price links that can verify accuracy. SIMAHAR implementation involves the crucial roles of the Regional Government Agency (BKAD) as the system manager, Regional Government Agencies (SKPD) as data inputters, and internal auditors as accountability monitors. However, several obstacles remain, including limited communication between SKPDs, lack of training, unstable internet connections, and user resistance to technological change. Overall, SIMAHAR makes a significant contribution to supporting the principles of good governance in regional financial management. This study recommends strengthening technological infrastructure, increasing human resource capacity, and optimizing coordination between SKPDs to achieve more optimal implementation.

References

Afifah, V., Setyantoro, D., Rm, J. L., No, H., & Selatan, J. (2021). Rancangan Sistem Pemilihan dan Penetapan Harga dalam Proses Pengadaan Barang dan Jasa Logistik Berbasis Web. Jurnal IKRA-ITH INFORMATIKA, 5(2), 108–117.

Ardyansyah, R. W., Aslah, T., & Rina Dameria N, R. D. N. (2022). Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan (Studi Kasus Pada Pt. Mayora Indah Tbk Tahun 2018-2021). Jurnal Manajemen & Bisnis Jayakarta, 4(1), 59–72. https://doi.org/10.53825/jmbjayakarta.v4i1.153

Atmoko, A. D., & Bachtiar, D. I. (2007). SISTEM INFORMASI HARGA POKOK PROSES BAGI USAHA KECIL DAN MENENGAH DALAM MENINGKATKAN KUALITAS PROSES PRODUKSI. Akuntabilitas: Jurnal Ilmu Akuntansi, 1(3), 1–21.

Balaka, M. Y. (2022). Metode penelitian Kuantitatif. Metodologi Penelitian Pendidikan Kualitatif, 1, 130.

Edowai, M., Abubakar, H., & Said, M. (2021). Akuntabilitas & Transparansi Pengelolaan Keuangan Desa. In Pascasarjana Universitas Bosowa (Vol. 5, Issue 3).

Fadila, W. (2024). Teknologi Efektivitas, Rasio Efisiensi, Rasio Desa Tegalluar Kecamatan Bojongsoang. Akrual Jurnal Akuntansi, 9(204), 2231–2239.

Laylan Syafina, Ulfatul Makwa, N. L. (2022). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA ANGGOTA PENGAWASAN KEUANGAN DAERAH. Jurnal Ekonomi Dan Bisnis Islam (JEBI), 2(1), 58–65.

Nouval, A. F., Harahap, R. D., & Nasution, Y. S. J. (2023). Efektivitas Penerapan Sistem Dan Prosedur Akuntansi Aset Tetap Pada Badan Keuangan Dan Aset Daerah Sumatera Utara (Bkad). Jurnal Akuntansi AKTIVA, 4(2), 149–158. https://doi.org/10.24127/akuntansi.v4i2.4842

Pasaribu, S. N., Nasution, Y. S. J., & Harmain, H. (2023). Pengelolaan Keuangan Desa Dan Sistem Akuntansi Keuangan Desa Dalam Rangka Meningkatan Kinerja Pemerintah Desa Sibito. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(3), 95–111. https://doi.org/10.31955/mea.v7i3.3307

Rahmani, N. A. B. (2022). Metodologi Penelitian Kualitatif dan Kuantitatif. In Rahmani.

Sari, E. N. (2018). Budaya Organisasi dan Kesesuaian Penerapan Sistem Informasi Akuntansi Keuangan Daerah. Prosiding Konferensi Nasional Ke-8 Asosiasi Program Pascasarjana Perguruan Tinggi Muhammadiyah Dan Aisyiah (APPPTMA), 8(2).

Situmorang, D. C. Z., Harahap, N. S. D., Noviyana, N., & Arsyadona, A. (2024). Analisis Ketidakpastian Dan Risiko Dalam Investasi: Pendekatan Strategis Untuk Mitigasi Kerugian. Jurnal Ilmiah Nusantara, 2(2), 83–93. https://ejurnal.kampusakademik.co.id/index.php/jinu/article/view/3586

Sugiyono. (2021). metode penelitian kualitatif. alfabeta.

Tetty Handayani Siregar, Nurul Aulia Dewi, Iskandar Muda, A. S., & Yusrizal. (2025). Pengaruh Pemahaman Dan Tingkat Kepercayaan Masyarakat Terhadap Rendahnya Inklusi Keuangan Berbasis Fintech Di Kabupaten Asahan. JSE: Jurnal Sharia Economica, 4(2), 160–171. https://doi.org/https://doi.org/10.46773/jse.v4i1

Tohir, M., Primadi, A., Tria, D., & Napitu, D. (2023). Pengaruh Sistem Informasi Manajemen , Pada Kualitas Pelayanan dan Penetapan Harga Terhadap Kepuasan Pelanggan. Jurnal Pengabdian Masyarakan Dan Terapan, 1(4), 181–189.

Wahyuni, S., Tpid, T., & Bi, I. (2014). Desain Sistem Informasi Harga Pangan Realtime Sebagai Instrumen Kebijakan Pengendalian Inflasi Daerah. Akrual Jurnal Akuntansi, 2(1), 1–9.

Downloads

Published

2026-02-10

How to Cite

Shofia, A. K. I., Said, M. M., & Ahmadi, R. (2026). Implementation of the Price Management Information System (SIMAHAR) Application in Proposing Standard Prices for Goods and Services at the Regional Finance and Asset Agency of West Kutai Regency. Al-Kharaj: Journal of Islamic Economic and Business, 8(1). https://doi.org/10.24256/kharaj.v8i1.9378

Citation Check

Similar Articles

<< < 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 > >> 

You may also start an advanced similarity search for this article.