EFEKTIVITAS SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) PADA KANTOR KEMENTERIAN AGAMA KABUPATEN BUTON

The purpose of this study was to determine the effectiveness of management information systems and accounting for state property (SIMAK-BMN) at the Office of the Ministry of Religion in Buton Regency. The research method used is descriptive qualitative. Data collection techniques used are interviews, documentation and observation. The results of this study indicate satisfaction of the use of SIMAK-BMN by employees of the Ministry of Religion of Buton Regency is effective. While the internal control system with the presence of SIMAK-BMN at the Office of the Ministry of Religion Kab. Buton is effective despite the lack of human resources, but its employees have managed SIMAK-BMN well, this is proven by the effective preparation of financial statements. The financial statements obtained from SIMAK-BMN applied to the Office of the Ministry of Religion of Buton Regency can already be said to be effective because the reports presented have fulfilled the normative prerequisite characteristics in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards. Based on these results, the authors suggest that the Office of the Ministry of Religion District. Buton can add SIMAK-BMN Operator personnel so that data management is even more efficient