Institutional Capacity Perspective in Evaluating the Implementation of KKPD to Face Human Resources and Infrastructure Challenges in Banyuasin Regency

Abstract

This study aims to evaluate the implementation of Local Government Credit Cards (KKPD) from the perspective of institutional capacity, especially in facing human resource and infrastructure challenges in Banyuasin Regency. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study show that the implementation of the KKPD has contributed to improving the efficiency and transparency of regional financial management, but still faces obstacles in the form of limited apparatus competence, lack of technical training, and limited technological infrastructure. Therefore, it is necessary to strengthen institutional capacity through improving human resource competence, optimizing support systems, and strengthening coordination between institutions.