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All Journal SOLUSI Solusi: Jurnal Kajian Ekonomi dan Bisnis Journal of Financial and Behavioural Accounting Society: Jurnal Pengabdian Masyarakat Journal Of World Science Multidisciplinary Journal of Education, Economic and Culture Accounting Journal of Ibrahimy (AJI) ARTOKULO: Journal of Accounting, Economic and Management Economic and Business Horizon
Nasrun Naida
BPKAD Tojo Una-Una, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Strategies to Overcome Challenges in Utilizing SIPD: Achieving High-Quality Accrual-Based Financial Reporting Naida, Nasrun; Sartika, Dewi
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i1.479

Abstract

This study explores the modernization of regional financial management in Tojo Una-Una Regency as a strategic initiative to enhance transparency, accountability, and efficiency in governance. The Regional Government Information System (SIPD), particularly the Accounting and Reporting (AKLAP) module, has been implemented since 2022 to support accrual-based financial reporting in compliance with government accounting standards. Despite its potential, several challenges remain, including a lack of skilled human resources and insufficient technical training for system operators, which hinder effective integration and reporting accuracy. Using a descriptive qualitative method with an inductive approach, this study draws on interviews and observations to identify barriers and propose optimization strategies. Findings reveal that unequal access to technology across Regional Apparatus Organizations (OPD) and limited operator competence are significant obstacles. To address these issues, the study recommends intensive training for SIPD operators and enhanced technological infrastructure at the OPD level. These measures aim to improve the quality and reliability of financial management, advancing a more transparent and accountable system. This research contributes novel insights into overcoming practical challenges in regional financial management, offering actionable strategies for similar contexts.
Co-Authors A, M. Ikbal Abdullah, M. Ikbal Amir , Andi Mattulada Amir, Andi Mattulada betty betty DEWI SARTIKA Femilia Zahra Fikry Karim Furqan, Andi Chairil Masruddin Megawati, Nani Meldawati, Lucyani Muhammad Din Muhammad Iqbal Munawarah Munawarah, Munawarah Rahma Masdar Rismanto Suryadi Hadi