Evaluasi Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) Dalam Pelaksanaan Laporan Keuangan pada Dinas Kesehatan Kabupaten Ponorogo

Abstract

This study aims to evaluate the implementation of the Regional Government Information System (Sistem Informasi Pemerintahan Daerah, SIPD) in the preparation and execution of financial reports at the Ponorogo Regency Health Office. SIPD is a system specifically designed to enhance transparency, accountability, and efficiency in regional government financial management. This research employs a qualitative method with an in-depth case study approach. Data collection was conducted through multiple techniques, including in-depth interviews with relevant stakeholders, direct observation of work processes, and analysis of documents related to the implementation of SIPD. The results indicate that the implementation of SIPD has had a positive impact on the speed and accuracy of financial report preparation. However, several challenges remain, particularly the limited availability of trained human resources and technical issues related to system usage. This study recommends strengthening user training programs and improving technological infrastructure to support the optimal implementation of SIPD. It is expected that this research can serve as a reference for other local governments in developing effective and accountable financial reporting management.