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Journal Journal of Management and Administration ProvisionJournal of Management and Administration Provision Abstract

In this study, the researcher studies the impact of the SIPD (Regional Government Information System) application on the performance of budget management at the Makassar City Government in South Sulawesi Province. In an explanatory research design with the approach based on quantitative methods, in this research the primary data was obtained with the help of structured questionnaires offered to 100 civil servants directly participating in the planning and financial departments involved in the SIPD-based budget process. The SPSS software was used in the multiple linear regression analysis of the relationships between three independent variables, which were system functionality, ease of use, and user satisfaction and the budget management variable as a dependent variable. The findings indicated that all the three indicators had a positive and significant impact on budget management. User satisfaction had the highest effect among them which shows that user experience is important in establishing the effectiveness of digital systems in governing citizens. The coefficient of determination (R 2) was 62.3 which implies that a large percentage of budget performance change owes its existence to the use of SIPD. The findings can indicate that once properly introduced and maintained, digital tools such as SIPD can become strategic enablers to improve the financial governance of the local level. This paper adds to the body of knowledge on e-governance because it addresses this gap on post implementation assessment on SIPD in large city municipalities.

Conclusion

According to the research results and discussion, this study can reach a conclusion that application of the SIPD (Regional Government Information System) application positively affects in large magnitude the management of the budget in the Makassar City Government.All indicators of the system functionality, convenience of use, and particularly user satisfaction have a vital role in increasing budget effectiveness, efficiency, transparency, and accountability.The high value of the coefficient of determination (R 2) (62.3) shows that the SIPD system is a significant contributor to the enhancement of financial governance, which indicated that the digitalization of the budgeting system can produce a valuable administrative and developmental effect in the case of effective implementation.Not only does this research affirm the empirical literature on technology acceptance within a government context, yet it also fills in any identified gaps in the literature regarding the same, because context-specific evidence is provided regarding the effects and benefits of technology acceptance implications within a large urban municipality, to the benefit of other regio nal governments, which need to optimize their budget models by integrating digital platforms within the same.

Future Research

Berdasarkan temuan penelitian ini, beberapa saran penelitian lanjutan dapat diajukan. Pertama, penelitian selanjutnya dapat mengeksplorasi dampak SIPD terhadap akuntabilitas publik dan partisipasi masyarakat dalam proses perencanaan dan penganggaran. Hal ini dapat dilakukan dengan mengukur tingkat keterbukaan informasi anggaran dan partisipasi masyarakat dalam forum-forum konsultasi anggaran. Kedua, penelitian dapat difokuskan pada identifikasi faktor-faktor yang mempengaruhi tingkat adopsi dan penggunaan SIPD oleh berbagai unit kerja di pemerintahan daerah. Dengan memahami faktor-faktor ini, pemerintah daerah dapat merancang program pelatihan dan pendampingan yang lebih efektif untuk meningkatkan kompetensi pengguna SIPD. Ketiga, penelitian dapat menginvestigasi bagaimana SIPD dapat diintegrasikan dengan sistem informasi lainnya, seperti sistem pengelolaan aset dan sistem pelayanan publik, untuk menciptakan ekosistem pemerintahan digital yang lebih terintegrasi dan efisien. Integrasi ini diharapkan dapat meningkatkan kualitas layanan publik dan efisiensi operasional pemerintahan daerah.

References

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2. Participatory Budgeting in Italy: An Analysis of (Almost Democratic) Participatory Governance Arrangements... onlinelibrary.wiley.com/doi/10.1111/j.1468-2427.2011.01023.xParticipatory Budgeting in Italy An Analysis of Almost Democratic Participatory Governance Arrangements onlinelibrary wiley doi 10 1111 j 1468 2427 2011 01023 x
3. Budgeting Techniques and Budgetary Control in Local Governments: Participatory Budgeting a Critical Instrument... rajournals.in/index.php/ijmei/article/view/1038Budgeting Techniques and Budgetary Control in Local Governments Participatory Budgeting a Critical Instrument rajournals in index php ijmei article view 1038
4. Political accountability, fiscal conditions and local government performance—cross‐sectional... onlinelibrary.wiley.com/doi/10.1002/pad.475Political accountability fiscal conditions and local government performanceyAAAicrossyAAAasectional onlinelibrary wiley doi 10 1002 pad 475

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