An Analysis of the Regional Government Information System for Cash Management at the West Java Provincial Library and Archives Office

  • Anisa Rahayu Universitas Jenderal Achmad Yani, Cimahi, Indonesia
  • Heni Nurani Hartikayanti Universitas Jenderal Achmad Yani, Cimahi, Indonesia
Keywords: Regional Government Information System, Cash Management, Regional Government, Financial Transparency, Public Sector Technology

Abstract

The advancement of digital technology has significantly influenced the modernization of public sector financial systems, particularly in regional financial governance. In Indonesia, the Regional Government Information System (SIPD) was introduced to meet the demand for integrated, transparent, and accountable financial management. This study aims to analyze the implementation of SIPD in the cash management process at the West Java Provincial Library and Archives Service. Specifically, it investigates the application of SIPD, identifies operational challenges, and evaluates its effectiveness in supporting financial governance. A qualitative descriptive method was employed, utilizing in depth interviews, direct observations, and document analysis. The findings indicate that although SIPD has been implemented in accordance with applicable regulations, several challenges persist, such as unstable internet connectivity, inadequate user training, and limitations in system features. These limitations include the absence of data correction tools and the lack of tax integration. Such constraints reduce the system’s effectiveness and result in continued reliance on manual processes. This study emphasizes the importance of enhancing technical infrastructure and improving user competence as strategic steps to optimize the role of SIPD in strengthening regional financial performance and ensuring the quality of public financial management.

Downloads

Download data is not yet available.

References

Aji Pangestu, B. (2023). EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH MENGGUNAKAN SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) DI KOTA BANDUNG PROVINSI JAWA BARAT [Other, IPDN]. http://eprints.ipdn.ac.id/15285/

Arif, M., & Firmansyah, R. (2024). Implementasi sistem informasi pemerintahan daerah dalam peningkatan akuntabilitas keuangan publik. Rajawali Press.

Arikunto, S. (1992). Prosedur Penelitian: Suata Pendekatan Praktek. Rineka Cipta.

Damayanti, A. K., & Priono, H. (2023). ANALISIS PENATAUSAHAAN KEUANGAN MEKANISME PENGELUARAN KAS UANG PERSEDIAAN PADA DINAS PERPUSTAKAAN DAN KEARSIPAN KOTA SURABAYA. Mufakat: Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(4), 122–132. https://doi.org/10.572349/mufakat.v2i4.827

Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008

Fatimah, S. (2024). Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dalam Pengelolaan Keuangan Daerah Pada Dewan Perwakilan Rakyat Daerah (DPRD) Kabupaten Jember. Gudang Jurnal Multidisiplin Ilmu, 2(2), Article 2. https://doi.org/10.59435/gjmi.v2i2.325

Hartikayanti, H. N., Bramanti, F. L., & Gunardi, A. (2018). Factors Affecting the Effectiveness of Financial Management Information System. International Journal of Engineering & Technology, 7(2), 755–758.

Hendaris, R. B., & Pradipta, T. (2025). - Pengaruh penerapan sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan pada pemerintah Provinsi Jawa Barat. Costing: Journal of Economic, Business and Accounting, 8(2), 1847–1859.

Kustinah, S., Hartikayanti, H. N., & Winarso, E. (2022). BUMDes Management Through Accounting Information Systems at BUMDes in Cisarua District, West Bandung District. Bubungan Tinggi: Jurnal Pengabdian Masyarakat, 4(2), 532–542.

Lazuardi, A., & Pawestri, H. P. (2024). Efektivitas Penerapan Sistem Informasi Keuangan Daerah (SIKD) di Aplikasi Sistem Informasi Pemerintahan Daerah (SIPD) pada Kecamatan Purworejo Kota Pasuruan. Jurnal Maneksi, 13(3), 582–595.

Lestari, K. C., & Amri, A. M. (2020). Sistem Informasi Akuntansi (Beserta Contoh Penerapan Aplikasi SIA Sederhana dalam UMKM).

Mulyadi. (2023). Sistem Akuntansi, Edisi 4. Penerbit Salemba.

Nadjib, A. (2023). Pemerintah Daerah Digital. CV. Sketsamedia.

Napitupulu, T. Y., Ferinia, R., & Siagian, V. (2024). The Effect Of Green Accounting And Sales Growth On Cost Control In Manufacturing Companies. Moneter: Jurnal Keuangan Dan Perbankan, 12(3), 599–605.

Nasution, M. I., & M.Si, N. (2021). ANALISIS PENERAPAN SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MEDAN. Jurnal Akuntansi Dan Keuangan, 9(2), Article 2. https://doi.org/10.29103/jak.v9i2.4577

Oktavia, S. N., Sugiarti, S., & Siddiq, F. R. (2023). PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT TERHADAP KUALITAS AUDIT (Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2021). Riset Manajemen dan Akuntansi, 14(2), 19–25. https://doi.org/10.36600/rma.v14i2.341

Saputra, Y., Kusuma, A. R., & Utomo, H. S. (2025). Implementasi Kebijakan Sistem Informasi Pemerintahan Daerah (SIPD) Dalam Perencanaan Pendapatan Dan Belanja Daerah Di Badan Pengelola Keuangan Dan Aset Daerah Kota Bontang. Jurnal Paradigma, 14(1), Article 1. https://doi.org/10.30872/jp.v14i1.11660

Septiani, I., & Isnawaty, N. W. (2024). EFEKTIVITAS SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) DALAM PENGELOLAAN KEUANGAN DAERAH DI SEKRETARIAT DPRD PROVINSI JAWA BARAT. Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan Kebijakan Publik, 7(4), 193–208. https://doi.org/10.24198/responsive.v7i4.60881

Setiawan, A. A., Johan. (2018). Metodologi penelitian kualitatif. CV Jejak (Jejak Publisher).

Sijabat, J., & Magdalena Judika Br Siringoringo, G. F. R. S. (2024). Penerapan Sipd (Sistem Informasi Pemerintah Daerah) Dalam Pengelolaan Keuangan Pada Kantor Dprd Kota. Jurnal Mirai Management, 9(1), Article 1. https://doi.org/10.37531/mirai.v9i1.7402

Sugiyono. (2023). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Tumija, T., Hendra, A., & Sinurat, M. (2023). Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dalam Pengelolaan Keuangan Daerah pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Semarang. Jurnal Media Birokrasi, 5(1), 79–91. https://ejournal.ipdn.ac.id/JMB/article/view/3389

Verico, V. V., Roreng, P. P., & Tikupadang, W. K. (2023). ANALISIS SISTEM DAN PROSEDUR AKUNTANSI PENGELUARAN KAS BELANJA LANGSUNG PADA KANTOR KEMENTERIAN AGAMA (STUDI KASUS PADA KANTOR KEMENTERIAN AGAMA KABUPATEN MAMASA). JeJAk: Jurnal Mahasiswa Akuntansi, 1(1), Article 1.

Published
2025-11-23
How to Cite
Rahayu, A., & Hartikayanti, H. (2025). An Analysis of the Regional Government Information System for Cash Management at the West Java Provincial Library and Archives Office. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 9(1), 1148-1162. https://doi.org/10.31538/iijse.v9i1.8578