The Role of Government Accounting Information Systems in Improving Accountability of Social Fund Management at the Sukabumi City Social Service
DOI:
https://doi.org/10.61492/q9aj7a03Keywords:
Government Accounting Information System, SIPD-RI, Accountability, Social Fund ManagementAbstract
This study aims to analyze the implementation of the Government Accounting Information System, accountability practices in social fund management, and the role of the Government Accounting Information System in improving accountability in social fund management at the Sukabumi City Social Service. The study used a qualitative method with a case study approach. Data were obtained through interviews, observations, and documentation, then analyzed using the Miles and Huberman model. The results show that the Regional Government Information System of the Republic of Indonesia (SIPD-RI) has been implemented in an integrated manner, starting from planning, budgeting, administration, to financial reporting. The implementation of this system supports transparency, compliance with regulations, accurate budget use, timely reporting, and internal control in the management of social funds. SIPD-RI also produces more accurate, faster, and accountable financial information, thereby improving accountability in social fund management. However, the implementation of the system still faces several obstacles, such as server disruptions and regulatory changes that require adjustments in its use.
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