The Influence of SIMDA-BMD Information Quality and the Government Internal Control System (SPIP) on Optimizing Asset Utilization at the BKAD of Sidenreng Rappang Regency

Abstract

This study aims to examine the influence of SIMDA-BMD Information Quality and the Government Internal Control System (SPIP) on Asset Utilization Optimization at the Regional Finance and Asset Agency (BKAD) of Sidenreng Rappang Regency, both partially and simultaneously. The research employed a quantitative approach with an explanatory method. The study population consisted of 76 government apparatus involved in asset management at BKAD Sidenreng Rappang, all of whom were included as the sample using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results indicate that: (1) SIMDA-BMD Information Quality partially has a positive and significant influence on Asset Utilization Optimization; (2) SPIP partially has a positive and significant influence on Asset Utilization Optimization with a t-value of 3.499 and significance < 0.001; and (3) simultaneously, SIMDA-BMD Information Quality and SPIP have a positive and significant influence on Asset Utilization Optimization with an F-value of 22.955, significance < 0.001, and a coefficient of determination (R²) of 38.6%. These findings affirm that the integration of asset information system quality and the strengthening of internal control is an effective strategy for driving the optimization of regional asset utilization.