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Abdullah, Syahriar
Universitas Tunas Pembangunan Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Journal : Economic Reviews Journal

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Analisis Efektivitas Penginputan Surat Pertanggungjawaban (SPJ) pada Aplikasi Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) dan Sistem Informasi Pemerintahan Daerah (SIPD) dalam Mendukung Akuntabilitas Keuangan Daerah Periode Tahun 2024 – 2025 (S Syarafina Dewi, Nur; Budiana Kurniawati, Susilaningtyas; Abdullah, Syahriar
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1065

Abstract

This study aims to analyze the effectiveness of inputting Accountability Reports (SPJ) through two main systems: the Regional Financial Management Information System (SIPKD) and the Regional Government Information System (SIPD), in supporting financial accountability at the Selogiri Sub-District Office, Wonogiri Regency. A qualitative descriptive approach was used, with data collected through observation, in-depth interviews, and documentation. The results show that SIPKD is more operationally effective due to its flexibility, offline accessibility, and robust data validation system. On the other hand, SIPD offers advantages in terms of national data integration but still faces technical challenges such as dependence on internet connectivity and heavy server loads. Barriers to the effectiveness of SPJ input include limited human resources, lack of technical training, and suboptimal integration between SIPKD and SIPD. This study concludes that the success of regional financial management is determined not only by the sophistication of the system but also by the readiness of human resources and the adequacy of supporting infrastructure.
Co-Authors Achmad Choerudin Aning Lestari Atik Lusia Darsono Darsono Dinda Mutiara Astuty Dyah Ayu Kunthi Puspitasari Eni Maryanti, Istinganah Fatikha, Nadiya Nur Rahma Fatkhul Imron Hariyono Istinganah Eni Istinganah Eni Maryanti Jati, Audita Karisma Kurniawati Darmaningrum Kurniawati, Susilaningtyas B LAKSONO SUMARTO, LAKSONO Listia Riani Muhad Fatoni Nabilla Aisyah Nori Nggir Evitria Radita Anggi Budi Kartika Rahma Zuhria Ningrum Rahmatya Widyaswati Rahmatya Widyawati RINI ADIYANI Riska Febriyanti Rissa Marina Rissa Marina Widodo Satrio Nararya SRI WIJIASTUTI Sri Wijiastuti Supartini Supartini Supartini Supartini Supartini Supartini Susilaningtyas B.Kurniawati Susilaningtyas Budi Kurniawati Susilaningtyas Budiana Kurniawati Suyamto Suyamto Syarafina Dewi, Nur Vega Yuliana Warsina Warsina Warsina, Warsina Widyaswati, Rahmatya Zandra Dwanita Widodo