Abdallah, Agshal and Suwanda, Dadang (2025) Optimalisasi Kualitas Laporan Keuangan Melalui Sistem Informasi Pemerintahan Daerah (SIPD) di Provinsi Lampung. Other thesis, IPDN.
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Abstract
ABSTRACT Problem/Background (GAP): Although the Local Government Information System (SIPD) aims to improve the quality of financial reports, its implementation in Lampung Province is empirically constrained by problems of system access, data input, and limited staff training. This condition contributes to a decline in the quality of financial reports, as evidenced by the change in the BPK opinion from WTP to WDP in 2021. Purpose: This study aims to analyze the process of optimizing financial report quality through the implementation of SIPD in Lampung Province. Method: This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. The analysis is based on three elements of optimization according to Siringoringo (2005): resource utilization, process control, and result monitoring. Results/Findings: The results of the study show that in the dimension of resource utilization, it was found that the technological infrastructure was not fully stable, server limitations, and lack of device readiness in several OPDs were the main obstacles in implementing SIPD, in the process control dimension there were still input errors, and in the results monitoring dimension, the lack of understanding of OPDs in analyzing reports, the lack of alignment between financial reports and strategic needs, and the still limited training related to data utilization in regional policies were some of the main obstacles. On the other hand, the Lampung Provincial Government has made a number of efforts such as increasing network capacity, intensive training, improving SOPs, and developing an automatic monitoring system. Conclusion: Optimizing the quality of financial reports through SIPD in Lampung Province is highly dependent on the synergy between technological readiness, human resource development, and the sustainability of policies and oversight. With continuous improvement efforts, SIPD has the potential to become a key tool in achieving more accountable and transparent local government financial management. Keywords: Local Government Information System (SIPD), Financial Reports, Optimization, Local Government, Lampung Province. ABSTRAK Permasalahan/Latar Belakang (GAP): Meskipun Sistem Informasi Pemerintahan Daerah (SIPD) bertujuan meningkatkan kualitas laporan keuangan, implementasinya di Provinsi Lampung secara empiris masih terkendala oleh masalah akses sistem, input data, dan keterbatasan pelatihan pegawai. Kondisi ini berkontribusi pada penurunan kualitas laporan keuangan, terbukti dengan berubahnya opini BPK dari WTP menjadi WDP pada tahun 2021. Tujuan: Penelitian ini bertujuan untuk menganalisis proses optimalisasi kualitas laporan keuangan melalui penerapan SIPD di Provinsi Lampung. Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Analisis dilakukan berdasarkan tiga elemen optimalisasi menurut Siringoringo (2005): pemanfaatan sumber daya, pengendalian proses, dan pemantauan hasil. Hasil/Temuan: Hasil penelitian menunjukkan bahwa pada dimensi pemanfaatan sumber daya ditemukan Infrastruktur teknologi yang belum sepenuhnya stabil, keterbatasan server, serta kurangnya kesiapan perangkat di beberapa OPD menjadi kendala utama dalam penerapan SIPD, pada dimensi pengendalian proses masih terdapat kesalahan input, dan pada dimensi pemantauan hasil Kurangnya pemahaman OPD dalam menganalisis laporan, kurangnya keselarasan antara laporan keuangan dengan kebutuhan strategis, serta masih terbatasnya pelatihan terkait pemanfaatan data dalam kebijakan daerah menjadi beberapa kendala utama. Di sisi lain, Pemerintah Provinsi Lampung telah melakukan sejumlah upaya seperti peningkatan kapasitas jaringan, pelatihan intensif, penyempurnaan SOP, serta pengembangan sistem monitoring otomatis. Kesimpulan: Penelitian ini menyimpulkan bahwa Optimalisasi Kualitas Laporan Keuangan Melalui Sistem Informasi Pemerintahan Daerah (SIPD) di Provinsi Lampung belum berjalan optimal. Kata Kunci: Sistem Informasi Pemerintahan Daerah (SIPD), Laporan Keuangan, Optimalisasi, Pemerintah Daerah, Provinsi Lampung.
| Item Type: | Thesis (Other) |
|---|---|
| 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: | 26 May 2025 06:17 |
| Last Modified: | 26 May 2025 06:17 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/22172 |
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Optimalisasi Kualitas Laporan Keuangan Melalui Sistem Informasi Pemerintahan Daerah (SIPD) di Provinsi Lampung. (deposited UNSPECIFIED)
- Optimalisasi Kualitas Laporan Keuangan Melalui Sistem Informasi Pemerintahan Daerah (SIPD) di Provinsi Lampung. (deposited 26 May 2025 06:17) [Currently Displayed]
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