区域政府资讯系统(SIPD)在开支管理上的实施及影响

IF 2.5 4区 管理学 Q2 BUSINESS, FINANCE Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-07-31 DOI:10.47153/afs33.7592023
Florensia Bernika, D. Saerang, Hendrik Gamaliel
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引用次数: 0

摘要

本研究旨在确定区域政府资讯系统(SIPD)在实施支出管理中的应用,以及实施地方政府资讯系统所面临的影响。本研究采用个案研究的定性方法。数据收集是通过深入访谈和文献研究的方式进行的。结果表明,万纳多市BPKAD的地方政府信息系统应用程序是由中央政府的一个数据(即SIPD)集成和同步的计算机应用程序,是为了快速,准确,完整,准确和集成地满足信息需求的努力之一。此外,这可以帮助中央政府控制区域政府的财政活动,但仍有一些障碍和障碍需要解决,以便以最佳方式执行SIPD。此外,Manado市的SIPD实施政策符合2019年Peraturan Menteri Dalam Negeri第70号法令。从资源、实施主体的特征、实施主体的态度等方面来看,它仍然描述了实施主体对SIPD的了解很少,实施主体之间的沟通没有最大化的情况。Manado市实施SIPD的积极之处是有利于外部环境(经济、社会和政治环境)的条件的存在。SIPD的实现产生了实际的约束,例如干扰数据验证过程的网络约束以及与实现代理通信的困难。克服障碍的方法是,利用包装简单的培训材料,定期对执行人员进行培训,使执行人员自己的态度能够接受新政策。
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Implementation and Implications of Regional Government Information System (SIPD) on Expenditure Administration
This study aims to determine the implementation the Regional Government Information System (SIPD) in the implementation of expenditure administration and the implications faced in the implementation of the local government information system. This research uses a qualitative method with a case study approach. Data collection was carried out by means of in-depth interviews and documentation studies. The results showed that the Local Government Information System Application at BPKAD Manado City is a computer application program that has been integrated and synchronized by one data at the Central Government, namely SIPD, one of the efforts in order to meet information needs quickly, precisely, completely, accurately and integrated. In addition, this can help the Central Government in controlling the financial activities of the Regional Government, but there are still several obstacles and obstacles that need to be addressed in order to optimally implement SIPD. In addition, the SIPD implementation policy in Manado City is in accordance with Peraturan Menteri Dalam Negeri No. 70 of 2019. From the aspects of resources, the character of the implementing agents, and the attitudes of the implementers, it still describes implementers who have minimal knowledge of SIPD and communication between implementing agents has not been maximized. The positive thing in the implementation of SIPD in Manado City is the existence of conditions conducive to the external environment (economic, social, and political environment). The implementation of SIPD creates practical constraints, such as network constraints that interfere with the data verification process and difficulties in communicating with implementing agents. Efforts to overcome obstacles are to conduct regular training programs for SIPD implementing employees with training materials that have been packaged easily so that the attitude of the SIPD implementing agents themselves can accept the new policy.
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来源期刊
CiteScore
3.30
自引率
4.80%
发文量
25
期刊介绍: Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.
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