Analysis of application and implementation of SIPKD on local government financial statements in the kelapa gading sub-district

Abstract

Purpose: This study aimed to investigate the application and implementation of the Regional Financial Management Information System (SIPKD) on local government financial statements in the Kelapa Gading sub-district. The SIPKD consists of Regional Revenue and Expenditure Budgets, Balance Funds, Regional Balances, Cash Flow Statements, Notes on Financial Statements, Regional Company Statements, and data related to fiscal need and regional fiscal capacity.

Methods: This study aimed to investigate the application and implementation of SIPKD on local government financial statements in the Kelapa Gading sub-district. The SIPKD consists of Regional Revenue and Expenditure Budgets, Balance Funds, Regional Balances, Cash Flow Statements, Notes on Financial Statements, Regional Company Statements, and data related to fiscal need and regional fiscal capacity.

Findings: This study proves that the Kelapa Gading sub-district has implemented SIPKD applications in its finance department since 2013. Implementing SIPKD on local government financial statements in the Kelapa Gading sub-district helps to improve the effectiveness and efficiency of government performance in preparing financial statements.

Practical Implications: Implementing SIPKD in Kelapa Gading District enhances local government operations by improving financial reporting accuracy and efficiency. This facilitates better decision-making and transparency, benefits internal stakeholders, and fosters public trust through accessible and accurate financial reports.