Implementing of the Local Government Information System Policy in Financial Report Preparation For Local Government Units: A Case Study in Baubau City
IMPLEMENTATION
DOI:
https://doi.org/10.61194/ijss.v6i1.1482Keywords:
Policy Implementation, SIPD, Baubau City, Financial Reporting, E-GovernmentAbstract
This study explores the implementation of the Regional Government Information System (SIPD) in preparing financial reports of Local Government Units (SKPD)in the DPRD Secretariat of Baubau City. The study addresses how decentralized governance and transparency can be enhanced through e-government initiatives like SIPD, which integrates local financial data electronically. Despite clear policy guidelines outlined in various regulations, the research identifies challenges in human resource limitations, insufficient Standard Operating Procedures (SOPs), and inadequate infrastructure. Using a qualitative descriptive approach with interviews and document analysis, the study finds that although the implementation of SIPD supports transparency and accountability, its effectiveness is hindered by technical issues such as staff competency and system infrastructure. This research contributes to understanding public policy implementation, specifically within SIPD, while suggesting resource allocation and inter-departmental coordination improvements to enhance e-governance practices in local financial management.
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Andalus, H. F., & Ichsana Nur, M. (2019). Implementasi Good GovernanceDi Indonesia. Publica: Jurnal Pemikiran Administrasi Negara, 11(1), 1–11.
Blomkamp, E., Sholikin, M. N., Nursyamsi, F., Lewis, J. M., & Toumbourou, T. (2018).
Understanding Policymaking in Indonesia: In Search of a Policy Cycle.
Dunn, W. N. (2003). Pengantar Analisis Kebijakan Publik: Edisi Kedua (2nd ed.). Gajah Mada University Press.
Dye, T. R. (2016). Understanding Public Policy. Pearson.
Gede, W., Bratha, E., Program, M., Manajemen, M., Bhayangkara, U., Raya, J., & Penulis, K. (2022). LITERATURE REVIEW KOMPONEN SISTEM INFORMASI MANAJEMEN: SOFTWARE, DATABASE DAN BRAINWARE. 3(3).
https://doi.org/10.31933/jemsi.v3i3
Haq, M. I. D. (2022). STRATEGI PENERAPAN SISTEM INFORMASI PEMERINTAHAN DAERAH DI PROVINSI SULAWESI TENGGARA (STUDI KASUS: BAPPEDA
PROVINSI SULAWESI TENGGARA) [Universitas Hasanuddin]. https://repository.unhas.ac.id/id/eprint/24081/
Kumble Bulbeer Singh Sardar, M. (2022). The Relationship Between Regional Regulations and Adaptation of Global Culture; A study of Makassar Indonesia. In Journal of Positive School Psychology (Vol. 2022).
Moleong, L. J. (2016). Metodelogi Penelitian Kualitatif (Revisi). PT. Remaja Rosdakarya.
Mubarok, S., Zauhar, S., & Setyowati, E. (2020). Journal of Public Administration Studies Policy Implementation Analysis: Exploration of George Edward III, Marilee S Grindle, and Mazmanian and Sabatier Theories in the Policy Analysis Triangle Framework. In Syahrul Mubarok/ JPAS (Vol. 5, Issue 1).
Muhlis, H., Julfi, J., Mohbir, & Umasugi. (2022). Challenges of E-Government Implementation in The Region Archipelago Characteristics. JAKPP (Jurnal Analisis Kebijakan & Pelayanan Publik), 1, 44–58. https://doi.org/10.31947/jakpp.v8i1.21282
Natesan, S. D., & Marathe, R. R. (2015). Literature review of public policy implementation. International Journal of Public Policy, 11(4–6), 219–241. https://doi.org/10.1504/IJPP.2015.070550
Pala, A., Atanus, F., & Binsasi, S. D. (2024). IMPLEMENTATION OF THE NORTH CENTRAL TIMOR REGENT INSTRUCTION NUMBER: DPMD 413.4/208/VI/2019 AS A STUNTING MANAGEMENT EFFORT IN THE BORDER AREA OF THE REPUBLIC OF INDONESIA - DEMOCRATIC REPUBLIC OF TIMOR LESTE (RI-
RDTL). JPPI (Jurnal Penelitian Pendidikan Indonesia), 10(1). https://doi.org/10.29210/020242392
Peter, H., Michael, H., & Aurèlien, B. (2015). Understanding street-level bureaucracy (P. Hupe, P. Hupe,
M. Hill, & A. Buffat, Eds.). Policy Press. https://doi.org/10.1332/policypress/9781447313267.001.0001
Peters, B. G. (2015). Advanced Introduction to Public Policy. Edward Elgar Publishing Limited.
Rifad, M. O. H. (2022). PENERAPAN SISTEM INFORMASI MANAJEMEN DALAM
PENDIDIKAN. CENDEKIA: Jurnal Ilmu Pengetahuan, 2(3), 270–280. https://doi.org/10.51878/cendekia.v2i3.1495
Sabatier, P. A. (1986). Top-Down and Bottom-Up Approaches to Implementation Research: A Critical Analysis and Suggested Synthesis. Journal of Public Policy, 6(1), 21–48. https://doi.org/10.1017/S0143814X00003846
Simanjuntak, M. K. (2015). IMPLEMENTASI KEBIJAKAN DESENTRALISASI PEMERINTAHAN DI INDONESIA POLICY IMPLEMENTATION
DECENTRALIZATION GOVERNMENT IN INDONESIA. JURNAL BINA
PRADJA, 7(2), 111–130. https://doi.org/https://doi.org/10.21787/jbp.07.2015.111-130
Sudirman, F. A. (2023). TEKNOLOGI INFORMASI DAN KOMUNIKASI (TIK) DAN
SDGS : REVIEW LITERATUR SISTEMATIS. Jurnal Ilmu Komunikasi UHO : Jurnal Penelitian Kajian Ilmu Komunikasi Dan Informasi, 8(2), 273–288. https://doi.org/10.52423/jikuho.v8i2.56
Sugiyono. (2013). METODE PENELITIAN KUANTITATIF KUALITATIF DAN R&d (19th
ed.). Alfabeta.
Suri, D. M., & Komalasari, E. (2019). Proses Implementasi Kebijakan Lingkungan Dalam Pemanfaatan Limbah Kelapa Sawit Di Kabupaten Rokan Hulu. PUBLIKA : Jurnal Ilmu Administrasi Publik, 5(2), 164–172. https://doi.org/10.25299/jiap.2019.vol5(2).4242
Tumija, T., Hendra, A., & Sinurat, M. (2023). Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dalam Pengelolaan Keuangan Daerah pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Semarang Provinsi Jawa Tengah. Jurnal Media Birokrasi, 79–91.
Wahab, S. A. (2016). Analisis Kebijakan : Dari formulasi ke penyusunan model-model implementasi kebijakan publik (F. Hutari, Ed.; 6th ed.). Bumi Aksara.
Widowati, W., Sakir, A., & Malta, M. (2021). Analysis of Supporting and Inhibiting Factors in the Implementation of Financial SIMDA. Ilomata International Journal of Social Science, 2(4), 222– 232. https://doi.org/10.52728/ijss.v2i4.356
Wijnstra, C. A. M. (2016). IMPLEMENTATION PROCESS IN A POST-CONFLICT
TRANSITION The case of MATRA PATROL in Serbia.
Winarno, B. (2016). Kebijakan Publik Era Globalisasi. Media Pressindo.
Wurara, C. N. C., Stefanus Sampe, Donald K. Monintja, Michael Mamentu, Fanley N. Pangemanan, & Steeva G. Rondonuwu. (2024). EFEKTIVITAS PENERAPAN SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) DALAM PERENCANAAN PEMBANGUNAN DI KOTA TOMOHON. Journal Publicuho, 7(2), 802–810.
https://doi.org/10.35817/publicuho.v7i2.436
Xu, Q., & Gao, L. (2017). The Causes Analysis of Public Policy Implementation Deviation: Based on a Framework of Paul A. Sabatier and Daniel A. Mazmanian. Proceedings of the International Conference on Education Innovation and Social Science (ICEISS 2017), 298–303. https://doi.org/10.2991/iceiss-17.2017.71
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Published
2025-01-30
How to Cite
Amaruddin, A. A. ., Rasmuin, & Rahmawati. (2025). Implementing of the Local Government Information System Policy in Financial Report Preparation For Local Government Units: A Case Study in Baubau City: IMPLEMENTATION. Ilomata International Journal of Social Science, 6(1), 297–309. https://doi.org/10.61194/ijss.v6i1.1482
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