The Role Of The Regional Government Information System In Supporting Budget Transparency At The Medan Sunggal Sub-District Government

Abstract

This study aims to examine the implementation of the Regional Government Information System (SIPD) and its role in supporting budget transparency at the Medan Sunggal Sub-district Government, Medan City, as well as to identify the obstacles encountered in its implementation. A descriptive qualitative method was used, with data collected through observation, interviews, and literature review. Twenty informants were selected through purposive sampling, comprising the Sub-district Secretary, the Head of the Finance Sub-division, the Treasurer, the SIPD Operator, and finance and planning staff. Data were analyzed using the Miles and Huberman model. The results show that SIPD has been actively implemented across all stages of financial management, from the preparation of the Work and Budget Plan (RKA), the implementation of the Budget Implementation Document (DPA), administration through SPP, SPM, and SP2D mechanisms, to accountability reporting. SIPD plays a significant role in supporting budget transparency through six aspects: information openness, transaction accountability, digital audit trails, timeliness of reporting, minimization of data manipulation, and support for real-time monitoring and evaluation. However, the implementation of SIPD still faces technical obstacles (data entry errors, network disruptions, system feature changes) and non-technical obstacles (limited human resource competence, insufficient training, and a shortage of trained operators). This study recommends continuous human resource capacity building, the development of standard operating procedures for SIPD use, strengthening of network infrastructure, and optimizing the use of SIPD data to enhance public access to budget information.