Evaluasi Penerapan SIPD Dalam Pelaporan Keuangan Di Badan Pengelola Keuangan dan Aset Daerah Kabupaten Buton

Abstract

This study aims to describe evaluation of implementation local government information systemin financial administration at Regional Secretary in Buton regency . This research uses a descriptive method with a qualitative approach. Data was collected using interview, observation and documentation techniques. The results showed in terms of context, before SIPD, BPKAD Buton Regency used SIMDA. However, SIMDA has the disadvantage of still using an offline platform which causes frequent difficulties in file exchange or data import-export. SIMDA also still has limitations in data integration, automatic validation, and difficulties in consolidating reports. In contrast to SIMDA, SIPD uses a central server so that transactions are real time. In the input aspect, the implementation of SIPD has not been maximised due to the lack of understanding of some employees who operate the SIPD application. Facilities and infrastructure such as computers or laptops have not been fulfilled, the internet network is also often problematic. The implementation of SIPD in financial reporting also faces the reality of limited budget availability and allocation. As a result, technical guidance related to SIPD is minimal. In the process aspect, financial reporting in BKAD has not been according to plan and refers to the SOP, this is because not all stages have been consistently applied, especially in terms of cross-OPD validation, timeliness of input, and full utilisation of SIPD features. The implementation of SIPD has not been on time, because it has experienced obstacles due to incomplete features, system errors, data bugs resulting in obstacles to completion. There are still many employees who have not optimised the system features, are not used to the full digital process, or return to manual methods when the system is disrupted.  In the product aspect, the process of recording, bookkeeping and reporting has shown progress but there are still many obstacles, namely system errors, duplicate financial data, so that it has not produced accurate, valid and effective reporting in the system. SIPD for the reporting section has new features in mid-2024, so there are several features that have not been understood in depth even though they have been given modules.