Implementation of the Use of Local Government Information Systems (SIPD) in Improving the Effectiveness of the Budget of education technical implementation unit

Wahidah Wahidah


In governance during the industrial revolution 4.0, the government is required to realize the principles contained in good governance, namely participatory, transparent, accountable, and efficient government supported by an application system.  In the contents of Law Number 23 of 2014 concerning Regional Government, regional governments are required to implement an Electronic-Based Government System (SPBE) in the management of their respective regional finances. The mandate of the law is that the Regional Government is obliged to provide Regional Government Information which is managed in the available Regional Government Information System. The use of SIPD is emphasized through Permendagri Number 70 of 2019 concerning Regional Government Information Systems so that when the Regional Revenue and Expenditure Budget (APBD) for the Fiscal Year 2022, SIPD is designed to be more adaptive, responsive, dynamic, innovative, and accountable, local governments have begun to use it. The focus of the research is the implementation of the use of the local government information system (SIPD) in increasing the effectiveness of the Education Budget UPT in Kaliorang District. This research is qualitative research based on the philosophy of post-positivism, used to examine the condition of a natural object, (as opposed to an experiment) where the researcher is the key instrument. The selection of data sources/informants was carried out by snowball and purposive sampling, data analysis was qualitative with data collection techniques by triangulation (combined). Lack of socialization in filling out budget plans often causes errors in filling out because they still do not understand optimally. So that the Kaliorang District Education Unit operator appointed to input the Budget Work Plan (RKA) at SIPD is still experiencing difficulties. In addition, the accountability system that is not independent makes changes to the rules for making accountability reports frequently. The author provides several suggestions, namely: 1) Local governments need to carry out continuous socialization and assistance to guard the filling of SIPD quickly and accurately and 2) Local governments need to provide budgets for increasing the capacity of Human Resources to realize quality SIPD governance and in line with future development planning.


Budget; Effectiveness; Law Number 23 of 2014; Local government information system

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