<![CDATA[Transparent and accountable regional financial management is a cornerstone of good governance. The implementation of the Indonesian Regional Government Information System (SIPD-RI) is a strategic step by the government to integrate financial administration systems, including the submission and accountability processes of the Reimbursement (Ganti Uang/GU) mechanism. This study aims to review and analyze the administration procedures and accountability mechanisms of SIPD-RI-based GU at the Public Works and Highways Agency (Dinas PU Bina Marga) of East Java Province. It employs a descriptive qualitative method, with data collected through observation, interviews with relevant financial officials, and documentation studies. The results indicate that the implementation of SIPD-RI at the agency has made GU administration more systematic, integrated, and real-time. The accountability mechanism has become more measurable owing to digital track records and tiered validation within the system. Nevertheless, several operational obstacles remain in practice, such as human resources (HR) adapting to feature updates and network or application server instability during peak periods, which can delay document verification. Overall, GU administration and accountability procedures through SIPD-RI comply with applicable regulations and significantly reduce the risk of administrative errors, although continued capacity building for financial management personnel and technical mitigation from the system development center are still required]]>
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