Aug 2026· Islamic Economics and Finance Journal· Vol 5, pp. 198-207· 0 citations
TL;DR
Overall, SIPD plays a crucial role in optimizing regional financial management, though its ultimate success remains heavily dependent on infrastructure readiness and the competence of human resources.
Abstract
This descriptive qualitative study analyzes the implementation of the Regional Government Information System (SIPD) at BPKD Gowa Regency, its contribution to effective financial management, and the factors that support and hinder it through interviews and observations. The findings show that SIPD has been implemented comprehensively since 2025, covering everything from financial planning to reporting, and is further supported by features such as Electronic Signatures (TTE) and QRIS. The system is proven to enhance time efficiency, data accuracy, transparency, accountability, and real-time oversight. Primary supporting factors include strong leadership commitment, clear regulatory frameworks, routine technical guidance, and close coordination with central authorities. However, the implementation still faces notable obstacles, including heavy dependency on central server stability, a lack of formal training for system operators, data integration hurdles, and application feature limitations. Overall, SIPD plays a crucial role in optimizing regional financial management, though its ultimate success remains heavily dependent on infrastructure readiness and the competence of human resources.
The digitalisation of public financial management in Indonesia has advanced through the Integrated Financial Management Information System (IFMIS), particularly the mandatory Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) for all central government work units. This article analyses SAKTI’s implementation at the Immigration Polytechnic, a strategic vocational institution under the Ministry of Law, expected to strengthen efficiency, transparency, and accountability in managing state funds. Using DeLone and McLean’s (2003) Information Systems Success Model, the study assesses system quality, information quality, service quality, use, user satisfaction, and net benefits. A case study design was employed, combining a survey of end-users with semi-structured interviews and document analysis. The findings show that SAKTI has improved standardisation and traceability of financial transactions, yet several socio-technical challenges persist, including unstable connectivity, system slowdowns during peak periods, limited user training, and varying levels of digital literacy. These constraints reduce user satisfaction and hinder the full realisation of organisational benefits. The study contributes to e-government and IFMIS literature in developing country bureaucracies and proposes practical recommendations to strengthen leadership commitment, capacity-building, and technical infrastructure to optimise SAKTI implementation in education-sector work units.
Keywords: IFMIS; E-Government; Information Systems Success; Public Financial Management
Unknown authors· Journal of Management Small...· 0 citations
This study aims to analyze the role of Management Information Systems (MIS) in supporting e-government transformation in Ciamis Regency. The approach used was qualitative, with data collection techniques through in-depth interviews, observations, and documentation studies of local government stakeholders. The results indicate that the implementation of a management information system plays a strategic role in strengthening the electronic-based government system, particularly in data integration, public service efficiency, and increased transparency. Furthermore, the MIS encourages the acceleration of the Smart City program through the optimization of digital infrastructure and data-driven decision-making. At the village level, support for Smart Village is reflected in the use of digital applications for administrative services and local potential management. The digital bureaucratic transformation is also characterized by changes in work patterns that are more adaptive, collaborative, and technology-based. However, challenges remain in aspects of human resource capacity, system interoperability, and the sustainability of digital innovation within the local government environment.
Irfan Nursetiawan, A. Alias, Kiki Endah· International journal of res...· 0 citations
The findings indicate a predominantly positive perception of digital transformation, especially in terms of enhanced data integration, improved quality and timeliness of financial reporting, and increased security and integrity of financial information.
Viki Stoilkova, Blagica Koleva· Economics of Development· 0 citations
Local governments worldwide face persistent challenges in implementing Financial Information Systems (FIS), with high rates of abandonment, underutilization, and resistance despite institutional mandates to adopt digital financial management. This study conducts a Systematic Literature Review (SLR) to synthesize empirical evidence on the readiness prerequisites and early-stage implementation challenges of FIS in local government contexts. Following PRISMA 2020 guidelines, a structured search across Scopus, Google Scholar, and ScienceDirect yielded 126 initial records. After deduplication, screening, and full-text eligibility assessment, 27 peer-reviewed empirical studies published between 2015 and 2025 were included in the final synthesis. Findings were analyzed using the extended Technology-Organization-Environment-Human (TOE-H) framework, which integrates the classical TOE model with an explicit Human dimension drawn from the HOT-fit perspective. Thematic coding across 27 studies produced 11 readiness constructs. Staff competence and training needs (HUM-COM; 88.9%) and institutional and regulatory pressure (ENV-INS; 81.5%) emerged as the most pervasive prerequisites, followed closely by IT infrastructure reliability (TEC-INF; 77.8%). The synthesis reveals a systemic pattern of institutional isomorphism: local governments formally adopt systems under coercive mandates while continuing parallel manual practices due to unresolved human, technological, and organizational deficits. This review contributes a structured TOE-H evidence map for sub-national FIS implementation research and offers actionable guidance for policymakers and practitioners designing readiness assessment frameworks for local government digitalization.
Hani Rafika Santi, Yanuar E. Restianto· The International Conference...· 0 citations
Purpose: This study evaluates the implementation of e-SAKIP in the Badung Regency Government, identifies factors influencing its implementation, and examines its contribution to strengthening good governance in Bali, Indonesia.Research Methodology: A qualitative case study approach was used. Data were collected through interviews, observations, and document analysis and analyzed using the Context, Input, Process, and Product (CIPP) evaluation model and the Information Systems Success Model (ISSM).Results: The findings indicate that e-SAKIP improves transparency, reporting efficiency, and the integration of performance information across local government agencies. The key supporting factors include regulatory frameworks, leadership commitment, digital infrastructure, and institutional support. However, its utilization remains largely administrative and has not been fully optimized as a strategic decision-making tool. Challenges include limited human resource capacity, inconsistent data quality, weak inter-agency coordination, and compliance-oriented organizational culture.Conclusions: The implementation of e-SAKIP in Badung Regency strengthened administrative accountability and supported bureaucratic reform. Nevertheless, further improvements are needed to enhance outcome-based accountability and the strategic use of performance information in the governance process.Limitations: This study focused on a single local government context and applied a qualitative approach, limiting broader generalization.Contributions: This study enriches the literature on performance accountability, digital governance and bureaucratic reform in local government.
I. G. N. W. Kusuma, Anak Agung Ngurah Eddy Supriyadinata Gorda· Studi Ilmu Manajemen dan Org...· 0 citations
This study evaluates the efficacy of Human Resource Information Systems (HRIS) as a governance tool within the Philippine public-school system. It specifically measures the outcomes of digitalizing administrative workflows on institutional performance and regulatory compliance. Utilizing a quantitative correlational design, the research analyzed data from 60 educational stakeholders in Cavite. The findings indicate that HRIS positively influences administrative processes and institutional performance, with a very high correlation (r = 0.82) identified between system implementation and administrative efficiency. While automation has improved tasks like payroll and attendance, the system remains moderately integrated due to technical and infrastructural barriers. The study recommends a standardized digital framework to achieve full optimization and data-driven governance.
Raymond R. ZAMORA· International journal of soc...· 0 citations
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