Analisis Efektivitas Implementasi Sipd dalam Pelaporan Keuangan Pemerintah Daerah

Abstract

This research aims to analyze the implementation of the Regional Financial Management Information System (SIPD) in the Mojokerto City Research and Development Bappeda and its impact on regional government financial reporting. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participant observation and document study.The Regional Financial Management Information System (SIPD) in the Mojokerto City Research and Development Bappeda has had a positive impact on regional government financial reporting. The implementation process is in accordance with the directives, positive changes in the financial reporting process, positive responses from SIPD users, improvements in the quality and accuracy of financial reporting, as well as proven efficiency and effectiveness of financial management, are proof of the success of SIPD implementation. Although there are several obstacles, such as differences in data between the OPD account and the BUD account in the change in equity report, overall the effectiveness of SIPD in supporting local government financial reporting can be said to be quite good.