<![CDATA[This study aims to analyze the transition process from the Planning, Budgeting, and Reporting Management Information System (SIMRAL) to the Regional Government Information System (SIPD), evaluate the effectiveness of SIPD implementation in the preparation and reporting of regional financial statements, and identify the supporting and inhibiting factors affecting its implementation in a Regional Government Work Unit (OPD) in Serang Regency. This study employed a qualitative method with a case study approach. Data were collected through in-depth interviews, observations, and documentation involving treasurers, financial administration officers, finance staff, and employees directly involved in the regional financial reporting process. The effectiveness of SIPD implementation was analyzed based on system quality, information quality, and service quality dimensions. The findings reveal that the transition from SIMRAL to SIPD has significantly transformed accounting and financial reporting mechanisms, including journal posting procedures, data reconciliation, transaction validation, and financial statement preparation. SIPD implementation has improved data integration, transparency, accountability, and the quality of financial information through a nationally integrated system. However, several challenges remain, including server disruptions, slow system access, limited reporting monitoring features, insufficient technical training, and inadequate human resource competencies. Strong regulatory support from the central government, organizational leadership commitment, coordination with regional financial management agencies, and SIPD’s ability to integrate financial data nationally were identified as the main supporting factors. The study concludes that SIPD contributes to the digital transformation of regional financial management by promoting a more integrated, transparent, and accountable system. Nevertheless, improvements in technological infrastructure and human resource capacity are still required to optimize its implementation.]]>
Copyrights © 2026
