Rahma, Alyaa and , Heppy Purbasari, S.E., M.M., Ak., C.A. (2025) Penerapan Permendagri Pada SIPD Dalam Penyusunan Laporan Keuangan Pemerintah Kota Kendal. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The preparation of accountable and transparent financial reports is a primary demand in local government financial management. The Regional Government Information System (SIPD) emerges as an innovation to enhance efficiency and effectiveness in the financial management cycle, including financial report preparation. However, the implementation of this policy often faces various challenges, ranging from technological adaptation to understanding new regulations. The underlying problem of this research is how the Minister of Home Affairs Regulation (Permendagri) is applied to SIPD in the preparation of financial reports in the Kendal City Government, and what factors influence the success of its implementation. Although SIPD is designed to simplify and improve accuracy, questions remain regarding the readiness of auditors and the audit system in optimally utilizing the features provided by SIPD. This research aims to thoroughly analyze and describe the application of Permendagri to SIPD in the preparation of financial reports in the Kendal City Government, as well as to identify the factors playing a role in the success of its implementation. A comprehensive understanding of these aspects is expected to contribute to future improvements in systems and policies. The research method used is qualitative with a descriptive approach. Data collection was conducted through in-depth interviews with relevant parties in the Kendal City Government, particularly those involved in the process of preparing and auditing financial reports using SIPD. In addition, documents and regulations related to Permendagri and SIPD were also analyzed as supporting data. This approach was chosen to elicit rich information and in-depth perspectives from informants regarding their experiences and challenges in SIPD implementation. The results of the study show that the application of Permendagri to SIPD in the Kendal City Government has brought significant changes, especially in improving the efficiency and transparency of financial audits. Features such as comprehensive audit trails and easy data accessibility are recognized as key to success. However, there are challenges in auditor adaptation to SIPD-based financial audits, requiring further training related to the use of information technology in auditing. The most influential factors contributing to the success of the implementation are the completeness of audit trail features, ease of data access, and understanding and adaptation to applicable financial audit standards. This research indicates the need for increased human resource capacity and continuous socialization regarding the utilization of information technology in the audit process.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | SIPD, Laporan Keuangan, Pemerintah Daerah, Audit Keuangan. |
| Subjects: | H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Financial Report H Social Sciences > HF Commerce > Accounting > Accounting Information System(SIA) |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | ALYAA NURARDIA RAHMA |
| Date Deposited: | 29 Jul 2025 01:33 |
| Last Modified: | 29 Jul 2025 01:33 |
| URI: | http://eprints.ums.ac.id/id/eprint/136038 |
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