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All Journal Khazanah: Jurnal Mahasiswa
Shafira, Vanessa Okta
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EFEKTIVITAS PENGENDALIAN MANAJEMEN DALAM IMPLEMENTASI SISTEM INFORMASI PEMERINTAHAN DAERAH PADA DPKP DIY Shafira, Vanessa Okta; Wibisono, Arif Fajar
Khazanah: Jurnal Mahasiswa Vol. 18 No. 1 (2026): Khazanah: Jurnal Mahasiswa
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/khazanah.vol18.iss1.art5

Abstract

The implementation of the Regional Government Information System (SIPD) is an effort to improve transparency and accountability in regional financial management. However, in practice, various obstacles are still encountered that affect the effectiveness of management control. This study aims to analyze the implementation of management control in the use of SIPD, identify the factors causing its weaknesses, and examine its impact on regional financial management. This research uses a descriptive qualitative approach with data collection techniques including interviews, observation, and documentation at the Finance Division of the Secretariat of the DPKP DIY. The results show that management control has been implemented through task division, hierarchical authorization, and monitoring mechanisms. However, its effectiveness is still influenced by system disruptions, user errors, and high dependence on SIPD. These conditions lead to delays in transaction recording and increase the risk of data inconsistencies. Management control in the implementation of SIPD has been carried out, but it is not yet optimal, so improvements in system stability and strengthening of control procedures are needed to enhance the effectiveness of regional financial management.
Co-Authors Arif Wibisono