Implementation of the Regional Government Information System (SIPD) in Financial Reporting: Evidence from the Newly Autonomous Province of South Papua

This study aims to describe and analyze the implementation of the Local Government Information System (SIPD) in financial reporting based on Ministry of Home Affairs Regulation No. 70 of 2019 at the Regional Development Planning Agency (Bapperida) of South Papua Province, as well as to identify its supporting and inhibiting factors. The study employed a descriptive qualitative approach. Data were collected through interviews, observations, and documentation, then analyzed using the interactive model developed by Miles, Huberman, and Saldana. The implementation analysis utilized George C. Edward III’s model, which encompasses communication, resources, disposition, and bureaucratic structure. The results of the study indicate that the SIPD has been used in the stages of document preparation, data entry, verification, validation, and submission of reports to the Provincial Finance and Asset Management Agency (BPKAD). Its implementation was supported by leadership commitment, internal SOPs, coordination among units, coordination with the BPKAD, and the willingness of civil servants to learn. The main inhibiting factors included uneven civil servant competencies, limited technical training, the absence of dedicated SIPD operators, network disruptions, technical system changes, document delays, and the potential for overlapping work. This study concludes that the implementation of SIPD at Bapperida is a process of adaptation by the bureaucracy of a new autonomous region toward more orderly, integrated, and accountable financial reporting.