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All Journal Journal of Innovative and Creativity
Betty Betty
Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Journal of Innovative and Creativity

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Evaluasi Kinerja Pengelolaan Pendapatan Daerah Berdasarkan Perspektif Performance Management di Kabupaten Sigi Risqi Amalia; Norlin Terontja; Fajriyatul Putri; Nina Yusnita Yamin; Betty Betty; Andi Chairil Furqan
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6142

Abstract

Fiscal decentralization in Indonesia has mandated local governments to enhance their fiscal autonomy through optimization of Local Own-Source Revenue (Pendapatan Asli Daerah/PAD). However, the implementation of performance management systems in revenue management remains nascent and insufficiently integrated into strategic decision-making processes. This study evaluates the performance of revenue management at Sigi Regency during 2022–2024 through a performance management lens, utilizing a descriptive quantitative approach. The research analyzes three key indicators: revenue effectiveness ratios, year-on-year growth rates, and PAD contribution to total regional revenue, based on official financial reports from the Regional Revenue Agency (Bapenda). Findings demonstrate that Sigi Regency achieved positive quantitative results: effectiveness ratios ranging from 97.96% to 124.29%, average revenue growth of 20.07% annually (exceeding national benchmark of 8–10%), and consistent upward trends in revenue realization. However, evaluation through the performance management framework reveals output-oriented rather than process and learning-oriented implementation, as evidenced by: (1) relatively low PAD contribution to total revenue (indicating persistent dependency on central government transfers of 60–85%), (2) unoptimized integration of performance information into strategic decision-making, and (3) incomplete revenue diversification strategy. This study concludes that while Kabupaten Sigi demonstrates commendable financial performance quantitatively, strengthening the performance management cycle particularly in performance information utilization, managerial capacity building, and development of long-term fiscal independence strategies remains essential for sustainable revenue management improvements.
Peranan Teknologi Sistem Informasi dalam Penyusunan Anggaran pada Pemerintah Daerah Provinsi Sulawesi Tengah Resky Oktaviani Sultan; Adinda Maharani; Indah Suci Rahmadani; Nina Yusnita Yamin; Betty Betty; Andi Chairil Furqan
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6257

Abstract

This research examines the role of information systems technology in budget planning processes at the Central Sulawesi Provincial Government, specifically analyzing the Regional Government Information System (Sistem Informasi Pemerintahan Daerah/SIPD) implementation since 2021. Using a qualitative descriptive research design with purposive sampling, this study interviewed eight informants from six key agencies (BPKAD, BAPPEDA, BPSDM, BPPID, and DISDUKCAPIL) and conducted direct observations of the budget formulation process. The findings reveal that SIPD significantly enhances budgeting efficiency through automated validation, integrated planning-finance data, and real-time monitoring capabilities. However, implementation effectiveness remains constrained by technical challenges including unstable network infrastructure, incomplete system features, organizational obstacles such as dual-system operations and limited operator capacity, and human resource gaps including competency variations and inadequate continuous training. Despite these constraints, SIPD has positively impacted budget transparency, strengthened accountability through comprehensive audit trails, and improved data quality standards. The study concludes that sustained success requires balanced improvements across three dimensions technology infrastructure enhancement, organizational governance strengthening, and systematic human capacity development to fully realize the system's potential for evidence-based budgeting and public financial management in regional government contexts.
Co-Authors Adinda Maharani Andi Chairil Furqan Fajriyatul Putri Indah Suci Rahmadani Nina Yusnita Yamin Norlin Terontja Resky Oktaviani Sultan Risqi Amalia