Study of Financial Management of the Education Office of Malang District, Indonesia

Abstract

The Regional Government Information System is an integrated application used to improve the effectiveness of implementing various regulations in the field of regional financial management. These regulations are based on the efficiency, economy, effectiveness, transparency, accountability, and auditability. All Regional Apparatus Organizations in Indonesia must follow Minister of Home Affairs Regulation Number 70 of 2019 on Regional Government Information Systems. This study aims to explain and assess how financial management is implemented at the Malang Regency Education Office, as well as the elements that support and hinder its implementation. This study employs the qualitative descriptive approach of Edward III's theory (1992). Data was gathered through interviews, observations, and documentation, and then analyzed. According to the study's findings, financial management is being implemented successfully at the Malang Regency Education Service. However, there are impeding elements in the resources of facilities and infrastructure that remain. It still requires work. As a result, it requires improvement and simplification to make it faster and easier to send financial reports. Communication is key, and good governance principles are used to coordinate regional government information systems.