Abstract :
This research aims to explore the implementation of the SAKTI application in the Office of the Ministry of Religious Affairs of Bengkalis Regency, along with its supporting and inhibiting factors. The types of data used in this research are primary and secondary data. The results indicate that the implementation of the SAKTI application at the Ministry of Religious Affairs Office in Bengkalis Regency has been carried out optimally and meets the eight components of the Accounting Information System (AIS). The supporting factors for the implementation of SAKTI include collaboration between the Ministry of Finance and all work units of ministries/agencies, adequate human resources, good
internet availability, adequate facilities, and training services provided to employees. Conversely, the inhibiting factors include application instability, which often leads to overloads and necessitates maintenance.