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Peran Sipamandar Pada Pengambilan Keputusan Anggaran Pemerintah Kabupaten Mamuju Adelia; Putri, Redina; Yeni, Hari
Jurnal Ilmu Ekonomi dan Bisnis Vol. 3 No. 1 (2026): JUKONI - Februari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v3i1.1164

Abstract

Regional financial management that is transparent, efficient, and accountable is a crucial element in achieving good governance. The Government of Mamuju Regency has implemented SIPAMANDAR (Regional Financial Management Information System) to support the processes of planning, budgeting, implementation, and financial reporting. This study aims to analyze the role of SIPAMANDAR in supporting budget decision-making and to identify the supporting and inhibiting factors in its implementation. This research employs a qualitative method with a descriptive approach. Data were collected through in-depth interviews with regional financial management officials, budget planners, and SIPAMANDAR operators, complemented by observation and documentation studies. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that SIPAMANDAR plays an important role in providing accurate, integrated, and timely financial information, thereby supporting more rational budget decision-making. However, its implementation still faces challenges, including limitations in human resources, technological infrastructure, and inter-departmental system integration.
Co-Authors Abidin, Syahrul Ahmad Ade Nugraha Andreas Widjaja Aprianti, Siska Apriliya Maharani Arifin Fauzi Lubis Daniel Jahja Surjawan Desi Kumalasari Diana Trivena Yulianti Dieva Zahrohtu Anfi Dimas Putri Mega Pratesa Doro Edi Edwin Frymaruah Eko Juni Wahyudi Fakhrur Rozi, Fakhrur Hapnes Toba Hari Yeni HARIYANTO HARIYANTO Hendra Bunyamin Iindarda Sangkung Panggalo Iswahyudi Joko Suprayitno Johan, Meliana Christianti Julianti Kasih, Julianti Khairunnisya, Nabila Khotimah, Husnah Korel, Adeline Y. Kusumawat, Yulia Tri Laila Fitria Ningsih Linda Puspita Luri Lorensa Mada Aditia Wardhana Maresha Caroline Wijanto Mareza Yolanda Umar Martadinata, Sudrajat Martyana Prihaswati Mewati Ayub Muchammad Nur Haqikad Ferdiyansah Oscar Karnalim, Oscar Pasoloran, Oktovianus Praja Hadi Saputra Puspa Sari, Puspa Putri Kamilatul Rohmi Putri, Redina Rahmat Zulfikar Risal RIza Wahyudi Robby Tan Rohmatun Nazila Rossevine Artha Nathasya Sandrayati Setianingrum, Nurul Siska Aprianti Sudarjo Tambunan, Khairina Tamsil, Kevin Teddy Marcus Zakaria Tenggrana, Edison Jaya Tjandinegara, Owen Matthew Tjatur Kandaga Wasiatun hasanah Wenny Franciska Senjaya Wulan ayu musyrifah