Implementation of SIPD-RI in the Reimbursement (Ganti Uang/GU) Mechanism for Financial Administration at the Maintenance Division of the East Java Public Works and Highways Agency (Dinas PU Bina Marga)
DOI:
https://doi.org/10.31000/h6d92696Keywords:
Financial Administration, Reimbursement (GU), Accountability, SIPD-RI, Dinas PU Bina MargaAbstract
Transparent and accountable regional financial management is a cornerstone of good governance. The implementation of the Indonesian Regional Government Information System (SIPD-RI) is a strategic step by the government to integrate financial administration systems, including the submission and accountability processes of the Reimbursement (Ganti Uang/GU) mechanism. This study aims to review and analyze the administration procedures and accountability mechanisms of SIPD-RI-based GU at the Public Works and Highways Agency (Dinas PU Bina Marga) of East Java Province. It employs a descriptive qualitative method, with data collected through observation, interviews with relevant financial officials, and documentation studies. The results indicate that the implementation of SIPD-RI at the agency has made GU administration more systematic, integrated, and real-time. The accountability mechanism has become more measurable owing to digital track records and tiered validation within the system. Nevertheless, several operational obstacles remain in practice, such as human resources (HR) adapting to feature updates and network or application server instability during peak periods, which can delay document verification. Overall, GU administration and accountability procedures through SIPD-RI comply with applicable regulations and significantly reduce the risk of administrative errors, although continued capacity building for financial management personnel and technical mitigation from the system development center are still required
References
Direktorat Jenderal Bina Keuangan Daerah, Kementerian Dalam Negeri RI. (2021). Pedoman pelaksanaan Sistem Informasi Pemerintahan Daerah (SIPD) [Guidelines for the implementation of the Regional Government Information System (SIPD)]. Kementerian Dalam Negeri Republik Indonesia. https://sipd.kemendagri.go.id
Fadillah, N., Sari, R. P., & Wulandari, T. (2023). Penerapan prinsip akuntabilitas dan transparansi dalam pelaporan pertanggungjawaban keuangan daerah berbasis sistem informasi [Application of the principles of accountability and transparency in information system-based regional financial accountability reporting]. Jurnal Akuntansi dan Keuangan Publik, 8(1), 45–62.
Halim, A., & Abdullah, S. (2020). Akuntansi dan manajemen keuangan daerah [Regional financial accounting and management] (Rev. ed.). UPP STIM YKPN.
Hartono, J. (2016). Metodologi penelitian bisnis: Salah kaprah dan pengalaman-pengalaman [Business research methodology: Misconceptions and experiences] (6th ed.). BPFE Yogyakarta.
Ikatan Akuntan Indonesia. (2023). Standar akuntansi keuangan: Pernyataan standar akuntansi keuangan (PSAK) yang berlaku efektif [Financial accounting standards: Effective statements of financial accounting standards (PSAK)]. Dewan Standar Akuntansi Keuangan IAI.
Kasmir, & Jakfar. (2023). Studi kelayakan bisnis [Business feasibility study] (13th ed.). Kencana Prenada Media Group.
Kementerian Dalam Negeri Republik Indonesia. (2020). Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 77 Tahun 2020 tentang Pedoman Teknis Pengelolaan Keuangan Daerah [Minister of Home Affairs Regulation of the Republic of Indonesia No. 77 of 2020 on Technical Guidelines for Regional Financial Management]. Berita Negara Republik Indonesia Tahun 2020 Nomor 1781.
Kementerian Dalam Negeri Republik Indonesia. (2022). Peraturan Menteri Dalam Negeri Nomor 108 Tahun 2022 tentang Pengelolaan Sistem Informasi Pemerintahan Daerah [Minister of Home Affairs Regulation No. 108 of 2022 on the Management of the Regional Government Information System]. Kementerian Dalam Negeri.
Mardiasmo. (2018). Akuntansi sektor publik [Public sector accounting] (Latest ed.). Penerbit Andi.
Martani, D., Veronica, S., Wardhani, R., Farahmita, A., & Tanujaya, E. (2021). Akuntansi keuangan menengah berbasis PSAK [PSAK-based intermediate financial accounting] (3rd ed., Book 1). Salemba Empat.
Nafarin, M. (2020). Penganggaran perusahaan [Corporate budgeting] (3rd ed.). Salemba Empat.
Novianto, H., Sutopo, B., Nugroho, A., Wibowo, H., & Rahardjo, S. (2025). Manajemen strategi: Teori dan implementasi di organisasi publik dan bisnis [Strategic management: Theory and implementation in public and business organizations]. Penerbit Universitas Terbuka.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 charen erika, Tituk Diah Widajantie
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
The Authors submitting a manuscript do so on the understanding that if accepted for publication, the copyright of the article shall be assigned to Indonesian Journal of Law and Policy Studies, Post Graduate in Law Universitas Muhammadiyah Tangerang, Indonesia as the publisher of the journal.
Jurnal Manajemen & Bisnis (JMB) right of first publication with the work simultaneously licensed under Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0)Â that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in Jurnal Manajemen & Bisnis (JMB). Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Jurnal Manajemen & Bisnis (JMB). Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
