<![CDATA[Research aim: This study aims to evaluate the effectiveness of financial and regional asset data reconciliation, analyze the obstacles in data entry, and assess the impact of delayed year-end reconciliation in Tegal Regency. Design/Methods/Approach: This research employs a survey method using closed-ended questionnaires distributed to 48 regional government organizations (OPDs), involving one experienced staff member from each OPD. The instrument was developed in consultation with the Regional Financial and Asset Management Agency (BPKAD), and the analysis was conducted descriptively. Research Findings: The effectiveness of reconciliation in the implementation of the Regional Government Information System (SIPD) has not been optimal due to inconsistencies in execution and data entry challenges, such as system access, training, and human resources (HR). Theoretical Contribution/Originality: This study contributes to strengthening the integration of technology and public financial management to support accuracy and efficiency in regional governance. Practical Implications: It highlights the need to improve infrastructure, provide regular training, and implement supervision to ensure the reconciliation process runs effectively. Research Limitations: This study focuses on the context and sample in Tegal Regency; therefore, the findings cannot yet be generalized to other regions.]]>
Copyrights © 2026
