Optimalisasi Penyerapan APBD Perangkat Daerah Melalui Sistem Monitoring, Evaluasi dan Pelaporan (SMEP) di Kabupaten Ponorogo

Abstract

This Community Service Program aims to analyze and support the optimization of the implementation of the Monitoring, Evaluation, and Reporting System (SMEP) in enhancing the absorption of the Regional Revenue and Expenditure Budget (APBD) in Ponorogo Regency. The program was conducted at the Development Administration Division of the Regional Secretariat of Ponorogo Regency using a descriptive qualitative approach. Data were collected through direct observation of system utilization, interviews with relevant government officials, and documentation of monitoring and evaluation activities related to the performance of Regional Government Organizations (OPD). The results indicate that the implementation of SMEP contributes positively to improving transparency, accountability, and the effectiveness of OPD performance control, particularly in monitoring the physical and financial realization of programs on a regular basis. The system also supports integrated performance data presentation and serves as a foundation for data-driven decision-making. However, the implementation of SMEP still faces several challenges, including suboptimal system integration, limited human resource competencies in data analysis, and the insufficient use of evaluation results as a basis for subsequent program planning.