Peranan Teknologi Sistem Informasi dalam Penyusunan Anggaran pada Pemerintah Daerah Provinsi Sulawesi Tengah

Authors

  • Resky Oktaviani Sultan Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
  • Adinda Maharani Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
  • Indah Suci Rahmadani Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
  • Nina Yusnita Yamin Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
  • Betty Betty Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
  • Andi Chairil Furqan Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako

DOI:

https://doi.org/10.31004/joecy.v6i1.6257

Keywords:

Information Systems Technology; Budget Planning; Regional Government; Implementation Challenges; Organizational Effectiveness.

Abstract

This research examines the role of information systems technology in budget planning processes at the Central Sulawesi Provincial Government, specifically analyzing the Regional Government Information System (Sistem Informasi Pemerintahan Daerah/SIPD) implementation since 2021. Using a qualitative descriptive research design with purposive sampling, this study interviewed eight informants from six key agencies (BPKAD, BAPPEDA, BPSDM, BPPID, and DISDUKCAPIL) and conducted direct observations of the budget formulation process. The findings reveal that SIPD significantly enhances budgeting efficiency through automated validation, integrated planning-finance data, and real-time monitoring capabilities. However, implementation effectiveness remains constrained by technical challenges including unstable network infrastructure, incomplete system features, organizational obstacles such as dual-system operations and limited operator capacity, and human resource gaps including competency variations and inadequate continuous training. Despite these constraints, SIPD has positively impacted budget transparency, strengthened accountability through comprehensive audit trails, and improved data quality standards. The study concludes that sustained success requires balanced improvements across three dimensions technology infrastructure enhancement, organizational governance strengthening, and systematic human capacity development to fully realize the system's potential for evidence-based budgeting and public financial management in regional government contexts.

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Published

29-01-2026

How to Cite

Sultan, R. O., Maharani, A., Rahmadani, I. S., Yamin, N. Y., Betty, B., & Furqan, A. C. (2026). Peranan Teknologi Sistem Informasi dalam Penyusunan Anggaran pada Pemerintah Daerah Provinsi Sulawesi Tengah. Journal of Innovative and Creativity, 6(1), 6431–6445. https://doi.org/10.31004/joecy.v6i1.6257

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