An Ethnomethodological Study of Local Government Information System Implementation

Authors

  • Hastuti.S Accounting, Business and Ecomnomic Faculty, Universitas Muhammadiyah Surakarta
  • Erma.S Accounting, Business and Ecomnomic Faculty, Universitas Muhammadiyah Surakarta
  • Zulfikar Accounting, Business and Ecomnomic Faculty, Universitas Muhammadiyah Surakarta

DOI:

https://doi.org/10.59613/ijes.v2i4.21

Keywords:

Governance, Regional Finance, Regional Government Work Units, SIPD, Public Sector

Abstract

The Regional Government Information System (SIPD) is one of the manifestations of regional financial management governance formulated by the Ministry of Home Affairs, designed to integrate processes starting from planning, budgeting, administration, to reporting within a single unified system. This study aims to examine the implementation of SIPD in regional financial governance in Surakarta City based on implementation challenges experienced by SIPD users in their daily financial management activities. The research employs a descriptive qualitative method with data collection techniques consisting of observation, interviews, and documentation. The research informants were employees from Regional Government Organizations (OPD) within the Surakarta City Government who are involved in the use of SIPD. NVivo 12 Pro was used for data analysis. The results show that SIPD has not fully provided ease in generating reports from the accounting and reporting modules; recurring issues occur annually related to slow system responsiveness during peak hours and the lack of system update information, which frequently complicates the work of operators.

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Published

2025-12-27

How to Cite

Hastuti.S, Erma.S, & Zulfikar. (2025). An Ethnomethodological Study of Local Government Information System Implementation. International Journal of Economics Studies, 2(4), 168–176. https://doi.org/10.59613/ijes.v2i4.21

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