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Evaluating the Effectiveness of SIPD as a Tool for Strengthening Local Financial Governance at the BKPD of Bone Bolango Regency Fauzan Djaka Achmad; Zuchri Abdussamad; Irawaty Igirisa
International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i1.1729

Abstract

This study was motivated by the need to strengthen local financial management through the use of the Local Government Information System (SIPD) as a digital tool capable of enhancing transparency, accountability, and traceability in financial management processes. The objective of this study is to assess the effectiveness of the SIPD in local government financial management at the BKPD of Bone Bolango Regency, specifically regarding the entry of invoice data, verification of SPMs, and the issuance of SP2Ds. The study employs a descriptive qualitative approach using the case study method. Data were collected through observation, in-depth interviews, and document analysis involving BKPD staff and OPD treasurers involved in using the SIPD. The results indicate that the SIPD has helped make financial administration processes more orderly, well-documented, transparent, traceable, and accountable. However, its effectiveness has not yet been fully optimized due to remaining challenges such as input errors, incomplete documents, data inconsistencies, network disruptions, limited resources, and uneven understanding among officials. This study concludes that SIPD is effective as an instrument for strengthening local financial governance, but requires human resource capacity building, continuous training, strengthened coordination between the BKPD and OPDs, and periodic system evaluations.
Kinerja Organisasi Sektor Publik Dalam Mewujudkan Pelayanan Yang Efektif Pada Unit Pelayanan Bahasa  Universitas Negeri Gorontalo Sulila, Vivi Venti Vera; Igirisa, Irawaty
JPS: Journal of Publicness Studies Vol 3 No 02 (2026): Journal of Publicness Studies
Publisher : Program Studi Administrasi Publik, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/27p9zr61

Abstract

Penelitian ini bertujuan menganalisis kinerja organisasi sektor publik dalam mewujudkan pelayanan yang efektif This study aims to analyze public sector organizational performance in achieving effective services at the Language Service Unit of Universitas Negeri Gorontalo using the SERVQUAL approach. The study employed a quantitative approach with a descriptive research design. Data were collected through questionnaires distributed to service users consisting of students, lecturers, and the general public. Service quality analysis was conducted using the five SERVQUAL dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy. The findings indicate that the quality of services at the Language Service Unit of Universitas Negeri Gorontalo was generally categorized as good. The reliability dimension obtained the highest mean score and was categorized as very good, while responsiveness, tangibles, assurance, and empathy were categorized as good. The findings suggest that service accuracy, staff responsiveness, service facilities, and communication competence were important aspects influencing service effectiveness at the Language Service Unit of Universitas Negeri Gorontalo. This study demonstrates that the SERVQUAL approach can be applied to measure service quality in academic support service units within higher education institutions.