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The implementation of the Regional Government Information Sistem (Sistem Informasi Pemerintahan Daerah, SIPD) represents a strategic initiative to strengthen transparency, accountability, and efficiency in regional financial management. Designed to integrate financial data and facilitate standardized reporting across local government units, SIPD is regulated under Minister of Home Affairs Regulation No. 70 of 2019. However, in practice, the adoption of SIPD in various regions, including Rote Ndao Regency, encounters persistent technical and administrative challenges that limit its optimal utilization. This study aims to evaluate the effectiveness of SIPD in managing regional finances within Rote Ndao Regency. Using a qualitative descriptive approach, data were collected through in-depth interviews with key stakeholders, direct observation of system operations, and analysis of relevant documents. The findings reveal that SIPD implementation in Rote Ndao generally complies with the regulatory framework, indicating that the system has been formally adopted and is operational within the expected governance structure. Nonetheless, several issues undermine its effectiveness, including frequent system errors, limited functionality in accounting and reporting modules, and delays in data entry from organizational units. These limitations affect the timeliness, accuracy, and integration of financial reports, ultimately constraining decision-making processes. The study suggests that to fully realize SIPD’s potential, strategic improvements are required. These include enhancing the capacity and skills of human resources responsible for system operation, upgrading IT infrastructure to ensure system stability, and expanding SIPD’s features to meet practical accounting and reporting needs. The research contributes valuable insights for regional governments, policymakers, and system developers, emphasizing the need for continuous system refinement, targeted training programs, and infrastructure investment. By addressing these challenges, SIPD can serve as a more reliable and sustainable tool for promoting transparent and accountable regional financial governance.

Transparent, accountable, and efficient regional financial management is a key responsibility in ensuring good governance. One of the government’s efforts to realize this is through the implementation of an accounting information system known as the Regional Government Information System SIPD, which plays a critical role in planning, budgeting, and financial reporting within local governments. However, the success of SIPD implementation depends not only on the quality of the system itself, but also on the level of user acceptance and usage. This study aims to examine the influence of perceived usefulness, perceived ease of use, and trust on the acceptance of SIPD use at the Regional Financial and Asset Management Agency BPKAD of Karangasem Regency. The sample was determined using non-probability purposive sampling, with 36 employees who use SIPD as respondents. Data analysis was conducted using multiple linear regression analysis. The results indicate that perceived usefulness, perceived ease of use, and trust have a positive effect on SIPD acceptance. This suggests that when the system is perceived to improve performance, productivity, and effectiveness; simplify tasks; be easy to use, understand, and learn; enhance user skills; be trustworthy; and provide security and protection, user interest, satisfaction, and usage frequency will increase. Theoretically, this study supports the Technology Acceptance Model TAM in explaining the influence of perceived usefulness, perceived ease of use, and trust on SIPD acceptance. Practically, the findings can be used as input and evaluation material for further SIPD development.

This study aims to analyze the comparison of financial performance based on the liquidity, solvency, and profitability ratios of animal feed sub-sector companies listed on the IDX in 2018-2023. This study uses comparative research and is included in quantitative research. The sampling technique was carried out using the Purposive Sampling technique. The results of this study indicate a significant difference in the financial performance of animal feed sub-sector companies listed on the IDX with stock codes CPIN, CPRO, JPFA, MAIN, and SIPD based on the liquidity ratio (CR), solvency (DER), and profitability (ROA). The results of this study are expected to provide a reference for related companies to improve their respective financial performance, especially for those whose values ​​are below or above the industry average and can be used as a consideration for prospective investors.

This study aims to analyze the role of information technology in improving the effectiveness of public administration in Indonesia. Using a descriptive qualitative approach, this research highlights how technology supports administrative simplification, transparency, and responsiveness to public needs. The study finds that national platforms such as SP4N-LAPOR!, OSS-RBA, and SIPD have contributed to reducing bureaucratic barriers and enhancing public service quality. However, challenges such as digital literacy gaps and infrastructure inequality persist, requiring continuous improvement strategies. The conclusion emphasizes that adaptive policies and human resource capacity development are key to maximizing the benefits of technology in public administration.

This qualitative study explores in-depth the perceptions of students at Universitas Negeri Medan (UNIMED) regarding the influence of educational technology (EdTech) on their learning effectiveness. Amidst the global digital transformation, the integration of digital tools in higher education has become a strategic need to improve the quality of learning. This study used an interpretive phenomenological approach, with semi-structured interviews with 18 undergraduate students from various faculties as the primary data collection method. Data were analyzed through thematic analysis to identify patterns and meanings. The results show that EdTech, through the SIPDA platform, improves accessibility of learning resources, schedule flexibility, and collaboration, but is still hampered by limitations in infrastructure, digital literacy, and pedagogical integration. This study provides contextual insights from Indonesia, with practical recommendations to improve the implementation of EdTech at UNIMED and similar institutions.

This study examined efforts to optimize the functions and roles of the Regional People's Representative Council (DPRD) of Pemalang Regency in overseeing policies related to the use of the Regional Revenue and Expenditure Budget (APBD). The optimization focused on strengthening the oversight mechanisms, enhancing the technical capacity of the DPRD, and improving inter-institutional coordination to support accountable budget governance. The study was motivated by the persistent weaknesses in legislative oversight, as evidenced by various findings of budget irregularities, including overpayments, misuse of grant funds, and unilateral budget decisions by the executive. A descriptive qualitative approach was used, with data collected through in-depth interviews with members of Commission C, the Budget Committee, and expert staff from the DPRD Secretariat, as well as through document analysis. The findings indicated that the implementation of DPRD’s oversight functions had followed formal mechanisms such as the evaluation of the accountability report (LKPJ) and the discussion of the General Budget Policy and Provisional Budget Ceiling (KUA-PPAS). However, the oversight had not been optimal due to limited access to information, insufficient technical capacity, and weak inter-agency synergy. The DPRD had formulated several optimization strategies, including internal capacity building, the use of digital information systems (SIPD), and strengthening coordination with the Audit Board (BPK) and the regional inspectorate. Therefore, optimizing the DPRD’s oversight function required systemic improvements encompassing institutional capacity, information transparency, and active public involvement in monitoring regional budgets.  

Local financial management in Indonesia still faces significant challenges, such as budget inefficiencies, high dependence on central funds, and lack of locally generated revenue (PAD), which exacerbates development inequality, especially in underdeveloped regions such as Papua. This research highlights the importance of cross-sector collaboration and technology utilization for the optimization of local finance to achieve sustainable development equity. Collaboration between central and local governments, the private sector, and the community can improve transparency and accountability of budget management, while technologies such as e-budgeting, blockchain, and the Local Government Information System (SIPD) can accelerate the budget planning and monitoring process. This study uses a descriptive qualitative approach with thematic analysis of primary and secondary data to evaluate the effectiveness of technology integration and cross-sector collaboration. The results show that a strong synergy between collaboration and technology can improve budget efficiency, reduce dependency on central funds, and accelerate infrastructure development and public services in disadvantaged areas. Policy recommendations include strengthening local government capacity, implementing a blockchain-based monitoring system, and involving communities in development planning. This research contributes to the local financial management literature by offering evidence-based solutions that support inclusive and equitable development in Indonesia.

This study examines the implementation of the Regional Government Information System (SIPD) for budget planning of activity expenditures at Bakesbangpol Sidoarjo. SIPD, an integrated system, aims to enhance the effectiveness and efficiency of planning and budgeting in accordance with the Ministry of Home Affairs Regulation Number 70 of 2019. Using a qualitative approach with observations, interviews, and document studies, the research reveals that SIPD offers advantages such as data synchronization between central and local governments, despite challenges like limited human resources and technical server issues. The implementation of SIPD in Bakesbangpol Sidoarjo requires adaptation and capacity-building to optimize the system. This study concludes by emphasizing the importance of technology-based innovation management in achieving transparency and accountability in regional budget planning.