Implementasi Aplikasi Keuangan Pemerintah dalam Penatausahaan Keuangan dan Layanan Administrasi Masyarakat di Kantor Camat Tebas

Abstract

The digitalization of bureaucracy in Indonesia has become a crucial strategy to establish more accountable, transparent, and efficient governance. However, the success of this transformation at the lowest level of government, such as sub-district offices (kecamatan), remains underexplored. This study aims to examine the implementation of government financial applications in financial administration and public services at the Tebas Sub-District Office, while also identifying the main challenges and adaptive strategies employed. This research adopts a descriptive qualitative approach, utilizing in-depth interviews, direct observation, and document analysis. Thematic analysis was applied to capture patterns related to implementation effectiveness, technical and structural barriers, and strategies for improvement. The research subjects consisted of sub-district officials directly involved in financial administration as well as community members as service recipients. Findings reveal that government financial applications, such as CMS Bank Kalbar and DJP Cortex, have accelerated financial transactions, improved documentation management, and strengthened accountability in financial reporting. Nevertheless, unstable internet infrastructure, frequent and confusing system updates, limited system integration, and low human resource capacity remain significant obstacles. Adaptive strategies included capacity-building through training, the use of standard operating procedures (SOPs), inter-agency coordination, and continuous technical support.