Digitalization-Based Governance GAP in SIPD Applications

Authors

  • Gresya Mulawarman University, Samarinda, Indonesia.
  • Jamaluddin Mulawarman University, Samarinda, Indonesia.
  • Agus Setiawaty Mulawarman University, Samarinda, Indonesia.

DOI:

https://doi.org/10.30872/miceb.v7i1.15584

Keywords:

SIPD, e-Governance, Design–Reality Gap, Workaround, District Government

Abstract

Digital transformation through the implementation of the Regional Government Information System (SIPD) is expected to be able to support accountable, effective, transparent, and integrated governance. However, its implementation at the sub-district government level shows that there is a gap between the planned system design and the empirical conditions that occur in the field. This study aims to describe governance problems in the process of planning, budgeting, and financial administration, identify the underlying factors that cause implementation constraints, and analyze the emergence of alternative practices (workarounds) in the implementation of government. This research uses a qualitative method, with a case study approach. The researcher conducted an in-depth exploration of the apparatus's experience as a system user to understand technical obstacles, competency limitations, and procedural rigidity. This research site is in XYZ District in East Kalimantan Province. The results of the study show that the implementation of SIPD at the sub-district level still faces various gaps, especially related to infrastructure limitations, system technical problems, and low digital competence of apparatus. SIPD's rigid workflow and not fully in accordance with the operational needs of the sub-district also creates additional workload and slows down the planning and budgeting process. This condition encourages the apparatus to carry out various workaround practices, such as manual recording and the use of instant messaging media for coordination, so that work can still be completed. The gap between system demands and field realities is the main factor affecting the effectiveness of SIPD implementation in XYZ sub-district in East Kalimantan Province

Author Biography

Jamaluddin, Mulawarman University, Samarinda, Indonesia.

Program Studi Akuntansi

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Published

2025-12-31

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