Pengembangan Dashboard Kinerja Keuangan Pemerintah Daerah Indonesia Berbasis Visualisasi Data untuk Meningkatkan Pengambilan Keputusan Akuntan menggunakan perangkat Business Intelligence

Abstract

The research aims to design and implement data from the regional financial information system (SIKD) into a performance visualization dashboard for regional government budgets across Indonesia. The data used includes the budget structure and the realization of the APBD (Regional Budget), specifically revenue, expenditure, and financing across all regional governments in Indonesia. This research uses a Research and Development (R&D) method with an Agile Development approach (Define, Prototype, Build, Deploy), resulting in an interactive dashboard that leverages Microsoft Power BI to provide information on the realization of revenue, expenditure, and financing in each region.

The budget performance dashboard also assists accountants in monitoring overall budget performance and supports more effective decision-making through interactive data visualization. Moreover, the dashboard benefits the academic community, especially accounting lecturers and students, as a learning tool that enhances understanding and analytical thinking in regional financial management. For the general public, the dashboard offers transparent access to budget performance information, allowing them to comprehend how regional governments manage financial resources for public services. The results of this research demonstrate that the dashboard not only improves transparency but also serves as an effective tool for financial analysis and accounting education.