Analysis of the Implementation of the Regional Financial Management Information System (SIPKD) in Regional Financial Management in the City of Padang Panjang

This study aims to analyze the implementation ofRegional Financial Management Information System (SIPKD)and analyze the factors that hinder the implementationRegional Financial Management Information System (SIPKD) in Regional Financial Management in Padang Panjang City. The type of research that will be used is qualitative research,with a descriptive approach. Data collection techniques were carried out through observation, interviews and recording. This study uses the analysis technique Manual Data Analysis Procedure (MDAP) to analyze the interview transcription data that has been obtained in the field. The findings of this study use George C. Edwards III's theory of policy implementation, which can be seen in the implementation of SIPKD for regional financial management that has not been optimal. This is due to not being optimal in socialization, employees who are still not proficient in the use of SIPKD, supporting facilities are not maximized, the network in the operation of SIPKD sometimes has errors and information has not been updated on the website, and the organizational structure is not in accordance with its field in Regional Financial Management in accordance with the recommendations. from the Ministry of Home Affairs.


INTRODUCTION
Law Number 23 of 2014 concerning Regional Government which states that the administration of government affairs by the regional government and the people's representative council is based on the principle of autonomy and co-administration with the principle of autonomy. The birth of local government policies in the law has the authority to regulate the interests of its own region. According to (Chaves-Avila & Gallego-Bono, 2020;Flanagan et al., 2011;Isenberg, 2011;Rustandi, 2016) Policy is a strategy and action in order to achieve the desired goal as an effort to solve a problem contained in the policy, including the goals to be achieved that are in favor of the interests of the community. The local government is obliged to guarantee the protection and civil recognition of every important event experienced which is the right of the community. Moreover, legal certainty must be provided, including legal presence documents which are also useful for clarity of identity and civil status, providing legal protection and access to services and convenience (Budiartha & Puspadma, 2018;Lakhani, 2013;Ramazana et al., 2021;Syuaib et al., 2021).
Local governments are expected to be able to organize democratic governance, transparency, free from KKN (Corruption, Collusion and Nepotise) actions as well as effective and efficient in providing services to the community (Adeyemi et al., 2012;Jatmiko & Lestiawan, 2016;Lakhani, 2013). Efforts are being made to achieve efficiency, effectiveness and economic value from the practice of government services to the community. In this purpose, it is hoped that the implementation of E-Government will achieve results with the maximum resources such as finance and technology in a complete organization, without paying attention to the quality of human resources, the organization has not been able to achieve its optimal goals. (Fatimah & Frinaldi, 2020).
Another problem found by researchers is that in the implementation of the SIPKD application there is a problem that occurs, namely the lack of awareness of the culture of sharing information in OPD to make it a top priority in completing regional financial reports on the SIPKD application. This once happened in 2021, namely there was a delay in the submission of regional financial reports, resulting in a delay in the DAU (General Allocation Fund). The delay in the DAU has an impact on the delay in the implementation of all activities such as routine expenditure activities, both personnel expenditures and goods and services expenditures. Personnel expenditures are included in employee salaries, employee benefits and employee incentives, while goods and services expenditures are related to consultants regarding consumables.
Based on the description of the background above, research will be conducted on the implementation of the Regional Financial Management Information System in the management of regional finances in the City of Padang Panjang and what are the inhibiting factors and efforts made in overcoming obstacles to the implementation of the Regional Financial Management Information System in regional financial management. in the city of Padang Panjang.

METHODS
This research is a qualitative descriptive study.Sudaryono, (2018:91) defines qualitative research as research that seeks to understand how to interpret and describe certain objects. This study focuses on the first problem, namely the implementation of the Regional Financial Management Information System (SIPKD) in regional financial management in Padang Panjang City and what are the obstacles and efforts of implementing the Regional Financial Management Information System (SIPKD) in regional financial management in Padang Panjang City.This research is located at the Regional Financial Management Agency of Padang Panjang City as an OPD in charge of regional financial management at the Padang Panjang City government.
According toSugiyono, (2017:224)data collection can use primary and secondary sources. which data collection techniques According to Koentjaraningrat (1961) (inBungin, 2008:189)explained that the data collection technique consisted of observation, interview and recording techniques. Data collection tools are notebooks, recording devices and cameras.
This study uses the analysis technique Manual Data Analysis Procedure (MDAP) (Bungin, 2021:256). The MDAP stages will be used by the author to analyze the interview transcription data that has been obtained in the field along with several stages. The coding technique used is divided into three, namely: open coding, axial coding, and selective coding (Renaldi, I., & Frinaldi, A. 2022). Rahmawati, SE Treasurer of the Regional Financial Management Agency 9.

RESULTS AND DISCUSSION
Analysis of the Implementation of the Regional Financial Management Information System (SIPKD) in Regional Financial Management in the City of Padang Panjang Some of the results of the implementation of this application include accelerating data processing and establishing the course of financial transparency and accountability in the Padang Panjang City Regional Finance Agency. Through this application, the entire system is integrated with others and this application provides facilities for the executive and the general public who need financial information relating to budgeting, verification, accounting and financial reporting.
The factors that influence the success of an implementation are based on the theory according to George C. Edward III in Subarsono (2021) who holds the view that policy implementation is influenced by four variables, namely communication, resources, disposition and bureaucratic structure. To find structured results, this study uses the Manual Data Analysis Procedure (MDAP) analysis technique (Bungin, 2021:256). The stages of this technique are 1) Daily Notes, 2) Transcripts, 3) Coding, 4) Categories, 5) Themes and 6) Memos. In order for these findings to be structured, the authors first coded the informants with codes P1 to P9 to facilitate the coding process, which is presented above in table 1 the list of interview participants. Verbatim transcription of interview results is the beginning of the process of data analysis using coding techniques. The verbatim transcription process is a transcription that is in accordance with the results of the interview and then obtained without changing the word form (Hagens, Dobrow, & Chafe, 2009).

Open coding
The results of a verbatim interview from 9 participants related to the implementation of the Regional Financial Management Information System (SIPKD) in Regional Financial Management based on the transcription results in the open coding found 48 codes, then the author condensed them into several concept codes. The #28 concept code was obtained from the dominant phrases that appeared in the interview. The results of the compaction of concepts in open coding are presented in table 2. Based on the results of the interview transcription from Open Coding, it was found a description of the constraints and efforts made in the implementation of the SIPKD application in regional financial management. The obstacles found in code #23 the SIPKD application has not been able to accommodate changes in the existing spending structure in Permendagri 77 or PP 12, #24 the threat of the regulation of the Ministry of Home Affairs requires all regions to use the SIPD application for data that is connected to the center and the process must be done twice, #25 Inadequate human resources, insufficient financial resources and unstable network. Then the efforts found in code #26 are improving communication and collaboration with the developer, #27 providing routine socialization and holding technical guidance (technical guidance), #28 improving internet connection network security.

Axial Coding
The results of the axial coding analysis of the code #28 concepts are condensed into #12 subcategories, which can be seen from table 3, namely: Subcategory #5the bureaucratic structure that has been implemented in accordance with the SOP but there are obstacles in its implementation there are still a lot of tasks that must be made in detail and there are still unfinished tasks. Concept #19 Concept #20 Subcategory #6Procedural standards have led to technical guidelines and regulations, but there are still unfinished tasks due to server bottlenecks.

Concept #21 Concept #22
Subcategory #7accountability fragmentation that has been implemented by SIPKD operators but is still hampered by SIPKD applications that have not been updated.

Concept #23 Concept #24
Subcategory #8there are still many obstacles in the SIPKD application, especially server disturbances, not updating the SIPKD application

Selective coding
Selective Coding analysis resulted from #12 Subcategories to #6 Categories. The following is data analysis using Selective Coding seen in table 4: implementation of the Regional Financial Management Information System (SIPKD) in regional financial management in Padang Panjang City is still not optimal and there are obstacles that occur. The results of Selective Coding amounted to 6 categories.

Memos Visualization
Furthermore, for making memos, the author uses an online Mind Map. The following is a visualization of the data findings from Selective Coding obtained regarding the analysis of the implementation of the Regional Financial Management Information System (SIPKD) in Regional Financial Management in the City of Padang Panjang:

Figure 1 Visualization of Memos on the implementation of SIPKD in Regional Financial
Management at BPKD Padang Panjang City.

(Source: Data processed, 2022)
Based on the final results of the Coding, the results of the Selective Coding analysis have been obtained on specific findings in the implementation of the Regional Financial Management Information System (SIPKD) in Regional Financial Management. The following is a description of the Memos data that researchers can describe, among others: a) Category #1 Communication. based on the results of research which shows that the implementation has not been optimal in terms of socializing and becomes an obstacle in managing the SIPKD application. Socialization regarding SIPKD was conducted the previous year, but the socialization was not carried out every year this was due to budget constraints. every year there should be socialization for SIPKD users because every new rule change will affect the SIPKD application which must be updated according to the latest regulations, besides that because of frequent employee mutations, new employees do not necessarily understand SIPKD, they must be socialized about SIPKD.
b) Category #2 Resources. It can be seen from the coding results that the resources for managing the SIPKD application are not optimal. Judging from the quality of human resources that are still not optimal seen from the ability in the IT field and educational background. This even though becomes very important in a government agency so that it needs to be carried out in a planned, directed manner in order to support capabilities and professionalism. In addition, in terms of financial resources, it is also not sufficient, which can be seen from the coding results that the budget to operate the SIPKD application is not sufficient.
c) Category #3 Disposition. The disposition in the implementation of SIPKD at the Padang Panjang City BPKD is based on Government Regulation Number 12 of 2019, with the performance of the implementing apparatus giving consequences regarding the details of tasks in the implementation of SIPKD. The consequence that must be accepted is that every new regulation requires updating the SIPKD application to adjust the format according to the latest regulations, so that if the work is halfway through, it turns out that there is a new regulation, it must adapt to the new regulations and the work must be restarted from the beginning. d) Category #4 Bureaucratic Structure. The coding results found that the bureaucratic structure that had been implemented was in accordance with the SOP but in its implementation there were still a lot of tasks that had to be made in detail and there were still unfinished tasks due to server constraints. Even with the available facilities such as servers that are connected to the internet and can be accessed by all OPDs, but for infrastructure it depends on the internet connection managed by Kominfo Padang Panjang, and the weakness is that the internet network speed is often unstable. e) Category #5 Barriers to the implementation of SIPKD in Regional Financial Management. The coding results found obstacles in the implementation of SIPKD in Regional Financial Management, namely: the SIPKD application often experienced server problems and unstable internet network connections, not updating the application, new regulations, and inadequate human and financial resources.
f) Category # 6 Efforts to implement SIPKD in Regional Financial Management. based on the results of the coding analysis shows the efforts to implement SIPKD in Regional Financial Management include: 1. Improved communication and cooperation. 2. Improved security of the internet network connection.

Barriers to the implementation of the Regional Financial Management Information System (SIPKD) in Regional Financial Management in the City of Padang Panjang
Based on research findings in the field, the authors found several obstacles in the implementation of the Regional Financial Management Information System (SIPKD) in Regional Financial Management in the City of Padang Panjang. In the following, the author will describe by including the findings from coding in the Presidential Instruction of the Republic of Indonesia No. 3 of 2003 on the use of information technology in the implementation of egovernment which is generally viewed from a number of aspects (Nurdin, 2018)

as follows: a. E-Leadership
The services provided by the government website have not been supported by an effective management system and work process because the readiness of regulations, procedures and limited human resources severely limits the penetration of computers into the government system; The strategy is not yet well established and the budget allocated for e-government development is not adequate, the initiative is an effort of individual agencies, thus a number of factors such as standardization, information security, authentication and various basic applications that enable interoperability between sites reliably, safely, and reliably received less attention.

b. Information Network Infrastructure
The SIPKD application is an application for managing regional finances in the city of Padang Panjang. Judging from the information network in the implementation of SIPKD for regional financial management at the Padang Panjang City BPKD where SIPKD has been implemented by each user starting from the Treasurer, PPK-SKPD, PA/KPA, BUD/BUD Authorization. for users who often experience errors, overcome them by increasing server capacity and increasing the security of internet network connections. c. Information Management The services provided through the government website are not yet supported by an effective management system and work process because the readiness of regulations, procedures and limited human resources severely limits the penetration of computers into the management system and government work processes, the strategy is not yet established and the budget allocated is inadequate. e-government development in each OPD. This initiative is the agency's own efforts. The approach taken is not strong enough to overcome the gap in the ability of the apparatus to access the internet network in regional financial management using the SIPKD application, thus causing work to be limited as well.

d. Business Environment
Customizing the application asks the developer or "Raja Sakti" to update the application or the latest version that can adjust to the shopping format in accordance with Government Regulation Number 12 of 2019, because the SIPKD system is open so that it can be directly handled by the SIPKD admin and innovations such as regional regulations can customized to SIPKD. Therefore, communication is carried out with the developer "Raja Sakti" or a 3 (three) party. Where the magic king set officers for each particular region. So if troubleshooting occurs, it is communicated between the SIPKD admin and the Raja Sakti officers in each region. e. Society and Human Resources This aspect relates to the diffusion of information technology in community activities, both individuals and organizations, as well as the extent to which information technology is socialized to the public through the educational process. By looking at the existing implementing apparatus and some of them are competent but there are still employees who are not in accordance with the educational background, what should be the financial management section is an expert in the field of economics or accounting so that the implementing team must learn from the beginning and follow the socialization every time. Changes in regulations in regional financial management at BPKD Padang Panjang City, if it is not supported by the availability of adequate resources for policy implementation, then policy effectiveness will be difficult to achieve.

Efforts to overcome obstacles to the implementation of the Regional Financial Management Information System (SIPKD) in Regional Financial Management in the City of Padang Panjang
These barriers must be considered in planning the implementation of e-government. The implementation of e-government will not run well without change management in the strategy of human resources and other state assets (Nurcahyani & Daru, 2018). To achieve it all, change management requires several efforts that need to be taken to support the implementation of egovernment, namely: a. Business Process Reegineering In this study, it can be seen from the efforts to solve problems in regional financial management using the SIPKD application with the mechanism for solving problems in regional financial management using the SIPKD application, there are 3 stages, namely 1) carried out independently if problems occur in the SIPKD application according to capabilities. 2) if it can't be solved independently, a guide will be asked to the Raja Sakti development officer assigned to each region and then guided via telephone. Then 3) if the second method cannot be carried out, then a developer officer is brought to the Padang Panjang City BPKD. b. Staff and employees need a new way of working The formation of a "virtual office" between them. A virtual office is a condition where every staff can do everything from wherever he is without the need to be in an office every day. Leaders are required to change their leadership approach by making performance and work results the basis for one's assessment, and no longer on attendance.
Judging from the results of coding by researchers that human resources in terms of supervision are still monitored and maintained regularly, both hardware maintenance and data contained in the hardware itself are then stored separately so that the possibility of data loss is very small but not regularly. specialized in maintenance. c. Facilities that allow staff and employees to work from home and work remotely.
Through the use of technology and internet facilities, a staff member can carry out almost all community service processes without having to come to the office. Judging from the results of coding carried out by researchers that the facilities and infrastructure needed in the implementation are not optimal because the available facilities such as servers that are connected to the internet and can be accessed by all OPDs, but for infrastructure it depends on the internet connection managed by Kominfo Padang Panjang, and its weaknesses Internet network speed is often unstable. Its efforts are to increase server capacity and increase the security of internet network connections.
The facilities and infrastructure needed in the implementation are not optimal because the available facilities such as servers that are connected to the internet and can be accessed by all OPDs, but for infrastructure it depends on the internet connection managed by Kominfo Padang Panjang, and the weakness is that the internet network speed is often unstable. Its efforts are to increase server capacity and increase the security of internet network connections. d. To achieve all that, of course, requires adequate skills and knowledge for all.
Education and training are the best ways to prepare employees. Which is seen from the coding results that a problem that occurs in the wheels of government, must be addressed and resolved immediately, so that the government system continues to run smoothly, effectively and efficiently. If you let a problem exist, then the goals of a government will not be achieved. Although there is already a SIPKD application in order to make it easier to manage regional finances, in fact there are still many obstacles that occur. Especially in terms of human resources and financial resources in maintaining SIPKD applications or in application updates that have not been maximized.
However, if there are still obstacles in regional financial management as described above, it will be ineffective and inefficient. This is just in case something unwanted happens, such as a system crash or error. The use of this application in the regional financial management of Padang Panjang City is still found to be problematic in various fields. This should not be allowed by the government in order to achieve the goals of the application and the goals of the government, the government must make efforts so that the problems that occur can be reduced or even eliminated. Various ways are carried out by the government to increase the effectiveness of the use of the SIPKD application, in the form of conducting annual training and for employees regarding the operation of SIPKD, updating the method of HR recruitment, improving employee discipline.

CONCLUSION
Based on the results of the analysis carried out by the researchers, conclusions were drawn, including: 1) Implementation of SIPKD in Regional Financial Management based on the theory according to George C. Edward Edward III that policy implementation is influenced by four variables associated with the Implementation of SIPKD in Regional Financial Management, namely: a. Communication: the implementation of communication in the form of socialization has not been optimal. b. Resources: in terms of human resources and financial resources are not sufficient. c. Disposition : Good enough, in accordance with the main tasks and functions, but still under monitoring of performance evaluation in regional financial management using the SIPKD application. d. Bureaucratic Structure: the bureaucratic structure that has been implemented in accordance with the SOP but there are obstacles in its implementation there are still a lot of tasks that must be made in detail and there are still unfinished tasks. 2) Obstacles to the implementation of SIPKD in Regional Financial Management, namely the SIPKD application often experiences server problems and unstable internet network connections, not updating the application, new regulations, and inadequate human and financial resources. 3) Efforts to implement SIPKD in Regional Financial Management include: a. Improved communication and cooperation, b. Improved security of internet network connections and routine socialization and technical guidance (technical guidance). 2) Obstacles to the implementation of SIPKD in Regional Financial Management, namely the SIPKD application often experiences server problems and unstable internet network connections, not updating the application, new regulations, and inadequate human and financial resources. 3) Efforts to implement SIPKD in Regional Financial Management include: a. Improved communication and cooperation, b. Improved security of internet network connections and routine socialization and technical guidance (technical guidance). 2) Obstacles to the implementation of SIPKD in Regional Financial Management, namely the SIPKD application often experiences server problems and unstable internet network connections, not updating the application, new regulations, and inadequate human and financial resources. 3) Efforts to implement SIPKD in Regional Financial Management include: a. Improved communication and cooperation, b. Improved security of internet network connections and routine socialization and technical guidance (technical guidance). b. Improved security of internet network connections and routine socialization and technical guidance (technical guidance). b. Improved security of internet network connections and routine socialization and technical guidance (technical guidance).