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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Adellya Dewi Mustika
Universitas Teknologi Sumbawa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

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EVALUASI IMPLEMENTASI SIPD DALAM PENGANGGARAN DAERAH PADA BAGIAN AKUNTANSI DAN PELAPORAN BKAD KABUPATEN SUMBAWA Adellya Dewi Mustika; Arya Zulfikar Akbar
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Digital transformation through the Regional Government Information System (SIPD) is a crucial step toward creating more transparent and accountable regional financial management. This study aims to evaluate the Regional Government Information System (SIPD) in the budgeting process at the Accounting and Reporting Division of the BKAD Sumbawa Regency, using the Van Meter and Van Horn model as a framework. The research was conducted using a descriptive qualitative approach, collecting data through interviews with four key informants and system document studies. The results indicate that, from a regulatory standpoint, SIPD has been able to integrate the process from planning to reporting and strengthen budget discipline through automatic ceiling locking features. However, several obstacles remain in the field, such as unstable central servers and uneven technical capabilities among staff. To address these issues, implementers made adjustments such as working at night and peer-to-peer learning. A key finding of this research is the "ripple effect," where the quality of financial reports highly depends on the accuracy of data input at the beginning of the budgeting process. Therefore, the researcher suggests that the central government improve server infrastructure and increase technical training in the regions to maintain the quality of financial reporting. Keywords: Regional Budgeting, Accounting, Financial Reporting, Van Meter And Van Horn.
Co-Authors Arya Zulfikar Akbar