International Journal of Health, Economics, and Social Sciences (IJHESS)
Vol. 8 No. 1: Januari 2026

The Application of E-SAKIP According to Employees' Perspectives in Preparing Performance Accountability Reports: A Case Study at the City of Palu's Department of Public Works and Housing

Rudy Usman (Accounting Study Program, Faculty of Economics and Business, Tadulako University)
Andi Indriani Ibrahim (Management Program, Faculty of Economics and Business, Tadulako University)
Rio Bagas Maulana (Accounting Study Program, Faculty of Economics and Business, Tadulako University)
Nurdiana (Accounting Study Program, Faculty of Economics and Business, Tadulako University)
Nurintan Safitri (Accounting Study Program, Faculty of Economics and Business, Tadulako University)
Nini Andriani (Management Study Program, Faculty of Economics and Business, Tadulako University)



Article Info

Publish Date
07 Jan 2026

Abstract

This study aims to determine the views of employees on the use of the Electronic Government Performance Accountability System (e-SAKIP) application in the preparation of the Government Performance Accountability Report (LAKIP) at the Housing and Settlement Agency (Disperkim) of Palu City. This study uses a descriptive qualitative approach with a case study method. Data were collected through in-depth interviews with employees directly involved in the input and management of the e-SAKIP application. The results of the study indicate that the e-SAKIP application facilitates the visualization of budget realization and performance achievement data, as well as simplifies access to planning and reporting documents. However, the implementation of this application still faces several challenges, such as input errors, the absence of written guidelines, the lack of certified training, and the complexity of the system, which makes it difficult for new employees. Additionally, e-SAKIP has not fully replaced the manual system because the preparation of the LAKIP is still done outside the application. Therefore, e-SAKIP is viewed as a useful reporting tool but still requires improvements to be more effective in supporting the accountability of government agency performance

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Journal Info

Abbrev

IJHESS

Publisher

Subject

Economics, Econometrics & Finance Public Health Social Sciences

Description

nternational Journal of Health, Economics, and Social Sciences (IJHESS) is a peer-reviewed electronic international journal. This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial ...