VERDIAN, DAVID FAHRIL and RAHMADANY, ANDI FITRI (2025) TRANSFORMASI DIGITAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KUDUS PROVINSI JAWA TENGAH. Other thesis, IPDN.
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Repositori TRANSFORMASI DIGITAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KUDUS PROVINSI JAWA TENGAH.pdf Download (407kB) | Preview |
Abstract
ABSTRACT Problem Statement/Background (GAP): Digital transformation in the preparation of local government financial reports is still not running well, indicated by the adoption of information technology in the Local Government Accounting System (SAPD) which is still not optimal with the discovery of 678 findings related to weaknesses in the accounting information system. Digital transformation in the preparation of government financial reports is hampered by system errors in the process of preparing local government financial reports, reporting features that are not yet fully perfect and users who need more time to understand and operate the system. Purpose: To determine and analyze digital transformation in the preparation of local government financial reports in Kudus Regency. Method: This research uses a descriptive qualitative method with a case study approach in Kudus Regency, Central Java Province. Data were obtained through interviews, observations, and documentation, then analyzed using Kontić & Vidicki's theory of digital transformation. Results: The digital mindset dimension has increased despite employee resistance, while digital practices have been running since 2009 with an achievement of 13 times WTP opinions. However, data integration is not yet optimal and employee skills in using the system are still limited. The main obstacles include low technology adaptation, the absence of a clear digital transformation roadmap, and data fragmentation between systems. Improvement efforts through workshops, collaborative training with the Ministry of Home Affairs, and the preparation of a digitalized LKPD Regent Regulation are expected to strengthen system integration and encourage transformation to a more mature stage, as long as it is supported by a structured roadmap and ongoing commitment. Conclusion: Digital transformation in the preparation of local government financial reports in Kudus Regency has reached maturity because Kudus Regency has involved the formation of understanding and application of technology and culture, but has not fully mastered digitalization in the preparation of local government financial reports. Keywords: Accounting, Accountability, Digital Transformastion, Financial reports, Local Goverment ABSTRAK Rumusan Masalah/Latar Belakang (GAP): Transformasi digital dalam penyusunan laporan keuangan pemerintah daerah masih belum berjalan dengan kurang baik ditandai adopsi teknologi informasi dalam Sistem Akuntansi Pemerintah Daerah (SAPD) masih belum optimal dengan ditemukannya 678 temuan terkait kelemahan sistem informasi akuntansi. Transformasi digital dalam penyusunan laporan keuangan pemerintah terhambat karena adanya eror sistem proses penyusunan laporan keuangan pemerintah daerah, fitur penyusunan pelaporan belum sepenuhnya sempurna serta Pengguna yang membutuhkan waktu lebih lama untuk memahami serta mengoperasikan sistem. Tujuan: Untuk mengetahui dan menganalisis Transformasi digital dalam penyusunan laporan keuangan pemerintah daerah Kabupaten Kudus. Metode: Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus di Kabupaten Kudus, Provinsi Jawa Tengah. Data diperoleh melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan teori transformasi digital menurut Kontić & Vidicki Hasil: Pola pikir digital mengalami peningkatan meski terdapat resistensi pegawai, sementara praktik digital telah berjalan sejak 2009 dengan capaian 13 kali opini WTP. Namun, integrasi data belum maksimal dan keterampilan karyawan dalam menggunakan sistem masih terbatas. Hambatan meliputi adaptasi teknologi yang rendah, belum adanya roadmap transformasi digital yang jelas, dan fragmentasi data antar sistem. Upaya perbaikan melalui workshop, pelatihan kolaboratif dengan Kemendagri, serta penyusunan Perbup LKPD terdigitalisasi diharapkan dapat memperkuat integrasi sistem dan mendorong transformasi ke tahap lebih matang, asalkan didukung roadmap yang terstruktur. Kesimpulan: Transformasi digital dalam penyusunan laporan keuangan pemerintah daerah Kabupaten Kudus sudah sampai pada pendewasaan karena Kabupaten Kudus sudah melibatkan pembentukan pemahaman dan penerapan teknologi dan budaya, namun belum sepenuhnya menguasai digitalisasi dalam penyusunan laporan keuangan pemerintah daerah. Kata Kunci: Akuntabilitas, Akuntansi, Laporan Keuangan, Pemerintah Daerah, SAPD ,Transformasi Digital.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 14 Jul 2025 00:36 |
| Last Modified: | 14 Jul 2025 00:36 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/20751 |
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