Analisis Peran Sistem Akuntansi Manajemen Dalam Meningkatkan Efektivitas Pengelolaan Anggaran di Dewan Perwakilan Rakyat Daerah (DPRD) Provinsi Sumatera Utara

Abstract

This study aims to analyze the role of management accounting systems (MAS) in enhancing the effectiveness of budget management at the Regional House of Representatives (DPRD) of North Sumatra Province. A management accounting system is an internal information system that provides both financial and non- financial data to support planning, control, and reporting processes. Within the context of a legislative institution, MAS plays a crucial role in ensuring that budget management is conducted in a transparent, accountable, and goal-oriented manner. The research adopts a descriptive qualitative method, using interviews and document analysis as data collection techniques. The findings indicate that the implementation of MAS—primarily through the use of the Regional Government Information System (SIPD) and the System for Managing Goods and Funds (SPBD)—has contributed significantly to the planning, execution, and evaluation of budgets. These systems facilitate better consistency in reporting and more effective budget monitoring. Nonetheless, technical challenges such as limited internet access and insufficient user training remain key obstacles. Therefore, improving digital infrastructure and enhancing user competencies are essential steps to optimize the role of management accounting systems in supporting effective budget management in DPRD.