Evaluating the effectiveness of the implementation of the Regional Financial Management Information System (SIPKD) in public sector institutions

Abstract

Background: The Regional Financial Management Information System (SIPKD) is a government-developed platform designed to integrate budgeting, financial administration, and accounting processes within local governments. As digital governance becomes increasingly important in public financial management, evaluating the effectiveness of SIPKD implementation is essential to ensure transparency, accountability, and reporting quality at the regional level. Methods: This study employs a qualitative case study approach at the Regional Financial and Asset Management Agency (BPKAD) of Garut Regency. Data were collected through semi-structured interviews, direct observations, and document analysis to assess system functionality, user experience, and its contribution to financial reporting performance. Findings: The results show that SIPKD has improved data integration, enhanced the accuracy of financial reports, and enabled real-time monitoring of regional financial activities. Users generally perceive the system as accessible and beneficial in supporting daily administrative tasks. However, several challenges remain, including limited human resource competence, unstable network infrastructure, server capacity constraints, and data inconsistencies resulting from human error. Conclusion: Overall, SIPKD demonstrates substantial potential to strengthen financial transparency, promote evidence-based decision-making, and improve regional financial accountability. Addressing technical and capacity-related challenges is crucial to maximizing system performance and sustainability. Novelty/Originality of this article: This study provides an in-depth empirical examination of SIPKD implementation within a local government context, offering practical insights into system optimization and institutional capacity building to enhance digital financial governance.