ABSTRACT

The implementation of the administration and reporting of financial accountability is required to use SIPD to obtain effective, efficient, accurate and accountable regional financial information. The method used in this research is a qualitative descriptive approach. The results of this study indicate that: 1) The effectiveness of SIPD implementation in an effort to support financial administration in the Buleleng Regency Government, seen from: a) the source approach indicator is not yet effective, b) seen from the process approach indicator is already effective, and c) seen from the indicator the goals approach is already effective, 2) The obstacles to the application of SIPD in an effort to support financial administration in the Buleleng Regency Government are seen from: a) the source approach indicator is a lack of understanding of human resources, especially in implementing business flows from financial administration reports, b) seen from indicators the process approach is that the internet network is not good, and c) seen from the indicators of the goals target, the features in the SIPD application are incomplete, and 3) The efforts made in overcoming obstacles when implementing SIPD, seen from: a) indicators the source approach is to provide guidance and technical guidance, so that human resources have a better understanding of financial management, b) the process approach indicator is to coordinate with the Ministry of Home Affairs, so that they can answer the problems faced in financial administration, and c) the goals target indicator is to provide input to the Ministry of Home Affairs to add new features needed for the implementation of administration.