IMPLEMENTATION OF THE REGIONAL GOVERNMENT INFORMATION SYSTEM (SIPD) IN IMPROVING THE ACCOUNTABILITY OF FINANCIAL PLANNING AND REPORTING AT THE EDUCATION AND CULTURE OFFICE OF BIAK NUMFOR REGENCY

Jane Valentina Rumbiak (Administrasi Publik Program Magister IISIP YAPIS Biak)
Djunaedi Djunaedi (IISIP YAPIS Biak)
Ayu Kurnia Utami (IISIP YAPIS Biak)

Gema Kampus IISIP YAPIS Biak
Vol 21 No 2 (2026): "Gema Kampus" IISIP YAPIS Biak

The Regional Government Information System (SIPD) is a system mandated by Minister of Home Affairs Regulation Number 70 of 2019 to integrate regional planning, budgeting, treasury administration, and financial reporting. This study aims to describe the implementation of SIPD, identify its supporting and inhibiting factors, and analyze the accountability of financial planning and reporting at the Education and Culture Office (DIKDAYA) of Biak Numfor Regency. This study employed a descriptive qualitative method with an inductive approach. Data were collected through observation, structured interviews, and documentation studies involving 15 informants, and were analyzed through data reduction, data display, and data verification. This study used George C. Edward III’s policy implementation framework, consisting of four variables: communication, resources, disposition, and bureaucratic structure. The results show that the implementation of SIPD at DIKDAYA Biak Numfor Regency has run effectively since 2024, with good achievement in the communication and bureaucratic structure variables, although it still faces obstacles in human resources, budget, network infrastructure, and varying levels of implementer disposition. Supporting factors for SIPD implementation include policy support, leadership commitment, and training provided by the Ministry of Home Affairs, while the main inhibiting factors are limited human resources, budget constraints, and limited internet network access in the archipelagic region. The implementation of SIPD has been proven to improve planning accountability through increased transparency, data accuracy, and planning-budgeting linkage, as well as to improve financial reporting accountability through completeness, timeliness, and comparability of financial reports. This study recommends strengthening human resource capacity, improving information technology infrastructure, and developing a more detailed Standard Operating Procedure (SOP) to optimize the implementation of SIPD in the future.