P-ISSN: 2808-5957

E-ISSN: 2808-6724

ijoms.internationaljournallabs.com

150

THE ROLE OF REGIONAL GOVERNMENT INFORMATION SYSTEM

(SIPD) ON THE SUB-DISTRICT OF AERTEMBAGA’S FINANCIAL

ACCOUNTABILITY

considerations and objectives. Triangulation technique was used to test the validity of the data and data

sources. The transcript data described from the interviews were analyzed using analytical methods

consisting of giving themes/coding, conceptualizing scientific statements and interpreting them in narrative

form. The results showed that the benefits of using SIPD on financial accountability in the Aertembaga

Regional autonomy started in 2001 is a very important starting point in order to improve

the welfare of the Indonesian people. The main factor in the implementation of regional

autonomy is the financial management of the area, as stated in Law No. 23 of 2014 in lieu of

Law No. 32 of 2004 on regional government that regional autonomy is the right, authority and

obligation of the region to regulate and take care of the affairs of the government and the

interests of the local community in accordance with the laws and regulations. To optimize the

performance of local governments, an information system is needed that can manage regional

financial data efficiently, accurately, and accountably.

Information systems are a combination of information technology and the activities of

people who use it to support operations and management. Information technology provides so

includes the development of infrastructural information technology such as hardware, software,

data storage technology, and communication technology. According to Sutabri (2017)

information systems are systems that exist in an organization where the needs of daily

transaction processors that end the operating function. A managerial organization with the

strategic activities of an organization with the aim of being able to provide to certain outsiders

with the necessary reports.

The Role of Regional Government Information System (SIPD) on the Sub-District of Aertembaga’s Financial

hardware and software to interact with data. Information systems include the study of

collecting, filtering, and distributing data. Information systems are also systems that provide

information for management in terms of decision makers and in running company operations.

Today's information systems are growing rapidly and increasingly in value in an

organization. Information systems that can run online make it easy for users to access data

anywhere and anytime. An information system built right will provide an accurate picture of

organizational performance for its users in decision making. That is what is currently used by

the government to monitor the development of the government by building a system called

the Local Government Information System (SIPD). In Law No. 23 of 2014 article 274

affirmed that regional financial development planning is based on data and information

Systems that regulate the technical management of SIPD in accordance with the needs

government, industry, and society today.

Accountability is the obligation of the trust holder (Agent) to provide accountability,

present, report, and implement all activities and activities for which he or she is responsible to

the principal who has the right and authority to hold it accountable. SIPD has the benefit of

providing accurate and up-to-date data and information for regional development planning

(Nasution & Si, 2021). The existence of SIPD supports the implementation of government, one

of which is more accountable (Ardian, 2021).

The weak utilization of regional development and regional finance data is incomplete and

spread in each Regional Device Work Unit (SKPD) especially in Aertembaga Subdistrict has

with a different concept to make it easier to manage financial data in the Regional Device Work

Unit (SKPD). Especially Aertembaga District feels very helped by the existence of this system.

This research aims to find out the benefits resulting from the use of Local Government

Information System (SIPD) for financial accountability in the Regional Government of

Aertembaga Subdistrict.

The Role of Regional Government Information System (SIPD) on the Sub-District of Aertembaga’s Financial

Accountability

Figure 1. Analysis Model

2017).

The data collection used in this study is interviews, observations, and documentation. The

informant in the study consisted of the head of the finance sub-section and the finance staff. In

data validity testing uses credibility tests, which use triangulation techniques and sources.

RESULTS AND DISCUSSION

To answer the research problem, namely: "What are the benefits of using the Local

Government Information System (SIPD) for financial accountability in the Aertembaga

Subdistrict Regional Government?" Found 3 themes namely punctuality, relevance and ease.

The role of Local Government Information Systems (SIPD) in making financial planning and

internet network connection because if the connection is unstable then the input process will

be disrupted and log in again. To be able to enter and input again so that it slows down the

input process and may not be on time. Furthermore, SIPD makes input activities and sub-

activities in accordance with or relevant to the account code. In SIPD each activity and sub-

activity is grouped according to their respective types and has account codes that have been

updated according to Permendagri No. 90 of 2019. This makes it easier for operators in terms

of input. The results of this study support the results of Sudianing and Seputra (2019) research

which found that Local Government Information Systems play a role in presenting data and

The Role of Regional Government Information System (SIPD) on the Sub-District of Aertembaga’s Financial

Local Government Information Systems (SIPD) is very helpful and realizes a clean and

accountable government to achieve goals and objectives that have been prepared towards good

governance.

REFERENCES

Ardian, M. (2021). SIPD dukung peningkatan akuntabilitas keuangan daerah. Warta

Laudon, K. C., & Laudon, J. P. (2016). Management information systems-managing the digital

Nasution, M. I., & Si, N. M. (2021). Analisis penerapan sistem informasi pemerintah daerah

Sutabri. (2017). Analisis sistem informasi. Yogyakarta: Andi Offset.