ANALISIS PENERAPAN APLIKASI EPRA (EVALUASI DAN PENGAWASAN REALISASI ANGGARAN) DALAM PENYUSUNAN LAPORAN KEUANGAN DI KANTOR INSPEKTORAT DAERAH KOTA MANADO

Abstract

This  study  aims  to  examine  how  the  EPRA  application  is  implemented  in  the preparation of financial reports at the Regional Inspectorate Office of Manado City. EPRA is  a  web-based  digital  system  developed  to  facilitate  the  monitoring,  evaluation,  and reporting  of  budget  realization  in  a  systematic,  accurate,  and  transparent  manner, particularly in the preparation of local government financial statements. The research was conducted at the Regional Inspectorate Office of Manado City using a descriptive qualitative approach,  with  both  primary  and  secondary  data  sources.  Data  collection  techniques included  interviews,  observations,  and  documentation  related  to  the  use  of  the  EPRA application  in  the  financial  reporting  process.  The  result  of  the  study  indicate  that  the implementation  of  the  EPRA  application  has  had  a  significant  impact  on  improving  the quality of financial reporting. This is evidenced by easier access to information, improved timeliness  of  reporting,  and  enhanced  accuracy  and  accountability  in  budget  recording. However, several challenges still hinder system optimization, such as limited technical skills among  staff  and  occasional  technical  disruptions  in  the  application.  The  researcher recommends that to achieve more optimal results, efforts should be made to enhance users technical capacity through ongoing training, as well as conduct regular system maintenance and upgrades to support the smooth operation of the application.