Does Integration of Information System Technology Influence Good Governance Implementation in Public Service in Regional
Government?
Nila Cahayati1*, Imam Mukhlis1
1 Faculty of Economics and Business, Universitas Negeri Malang, Malang City, Indonesia
*Corresponding Author: [email protected] Accepted: 15 December 2021 | Published: 31 December 2021
DOI:https://doi.org/10.55057/ijarti.2021.3.4.4
_________________________________________________________________________________________
Abstract: The purpose of this study was to determine the effect of the regional financial information system integration process on Regional Government Information System (SIPD) which was launched by the Ministry of Home Affairs. The sampling technique used was purposive sampling with 30 respondents who were directly involved and experts in the process of integrating the SIPD financial information system. Data processing is done by quantitative descriptive method with multiple linear regression analysis. The analysis results is shows that the analysis variables to determine the effect on the implementation of good governance are external support units, the level of system accuracy, as well as the effectiveness and efficiency of the application of information technology systems to support the implementation of good governance in local governments, especially in the Regional Finance and Assets Agency (BKAD) shows 69,9 percent of the variables explained the influence in the implementation of good governance. The effectiveness and efficiency variables have a significant-positive effect on the implementation of good governance. Technology is a means of increasing effectiveness and efficiency in the application of governance processes and the readiness of human resources is also one of the supporters of accelerated integration.
Keywords: financial system integration, good governance, Malang City, SIPD, smart-city _________________________________________________________________________
1. Introduction
Government or Governance are two terms that are not identical but have the meaning as a way of applying authority in an organization (Sedarmayanti, 2012: 2). Good governance management as aspired by the Indonesian people basically aims at the realization of national prosperity (Rohman and Hardinanto, 2019), minimizing and breaking corruption, collusion, and nepotism (KKN), improving the quality of public services, encouraging participation, and bureaucracy more efficient (Sedarmayanti, 2012: 7). One of the indicators that are most often used as a measurement of the creation of good governance is the existence of a bureaucracy which is the central point of interaction between the government and society in meeting the needs and livelihoods of its citizens. Thus, capacity building and availability facility become essential, especially in the era of digitalization in which the acquisition, dissemination of information can be facilitated through the internet.
In relation to the digitization and use of the internet globalized media online, in its development digitalization also in line with the concept of smart-city that integrated and closely related to
digitalization. It aims to manage resources efficiently, accelerate governance. An integrated information system becomes a capital or a bridge to speeds up bureaucratic processes and achieves the value of effectiveness and efficiency in one-stop system integration.
Technological developments that occur can be empowered as an effort to facilitate the scope of social, ecological, and political inclusiveness (Gupta & Vegelin, 2016) in this activity the government as a mediator of services to the community (Meijer, 2016) can focus on achieving the point of utility with the estuary of creating the welfare of the city citizen.
The Government of Indonesia through the decision of the Ministry of Home Affairs of the Republic of Indonesia since 2013 has developed a one-stop web-based information system that integrates data from the smallest sub-units of the Local Government Working Unit (SKPD) to the national structural and functional. One of the information systems developed is in the financial section which includes budgeting and financial management, namely the Regional Government Information System. Regional Development Information System (SIPD) is a system that documents, administers, and processes regional development data into information for decision and policy making, building an integrated database at the district/city, provincial and national levels.
Retrieving data from The Global Economy, Indonesia Government Effectiveness (see Figure 1), in 2019 it reached 0.58 (-2.5: weak; 2.5: strong) ranked 73 out of 102 countries in the world and voice accountability (see Figure 2) in 2017. 2019 was at 0.16 (-2.5: weak; 2.5: strong) was in position 89 of 193 countries in the world and ranked 9th in the Asian continent. Thus, as an effort to increase the value of effectiveness, efficiency, accountability, and transparency aimed at reducing acts of corruption, collusion, and nepotism (KKN), the government is gradually focusing on integrating a one-stop information system to narrow the gaps in KKN actions and improve good governance.
Figure 1: Indonesia Government Effectiveness source: the global economy
Figure 2: Indonesia Voice and accountability Index source: the global economy
The use of information systems in order to support government performance, both between government agencies, the business world in the form of agreements and tenders (private), as well as services to the community, becomes an output that facilitates the governance process, the objectives of the procurement activities themselves are achieved, as well as the values effectiveness, efficiency, accountability, and transparency are the three elements that make up good governance. In which the actors of good governance include the synergy between the government, the community, and the business (private sectors).
In the process of system integration and development can be an effort to build a data or information-based work pattern of precise and accurate quality, the Ministry of Home Affairs through the Directorate General of Regional Development has developed a system or application of the Regional Government Information System (SIPD) database since 2013. This is in line with the Modern Management theory proposed by Clealand and King (1984: 3) which states that “Modern management is based on the foundations of the system concept, formal decision analysis, and awareness of the significance of the organization's human society and its social responsibility” and G. Edwards (1980) in Putra and Khaidir, 2019), which explains that implementation is influenced by four variables, namely communication, resources, attitudes (deposition) and bureaucratic structure.
Figure 3: Financial SIPD Integration Flow source: Kemendagri (2021)
Thus, the urgency of this research is become a means of analyzing the seriousness of local governments in integrating data in one door to facilitate monitoring, evaluation and consideration in making decisions for relevant agencies to continue to improve service systems based on good governance. The formulation of the problem raised from the explanation of the background above is “Does the Application of Information System Technology Influence Good Governance Implementation in Public Service in Regional Government??" And the purpose of this research itself is analyze the process of integrating regional financial information systems carried out by the Regional Finance and Assets Agency to the implementation of good governance in the Regional Finance and Assets Agency (BKAD).The research framework and hypotheses in this study are presented in the chart below:
Figure 4: Research framework source: authors’ calculation
H1: External support units affect the implementation of good governance in BKAD Malang
H2: The level of accuracy in the system affects the implementation of good governance in BKAD Malang
H3: Effectiveness and efficiency in the system affect the implementation of good governance in BKAD Malang).
The selecting the scope of government environment is on the Malang City BAPPEDA website (https://bappeda.malangkota.go.id/web/), which states that Malang City in the past decade has won WTP (Unqualified) consecutively from The Audit Board of the Republic of Indonesia (BPK), this represents structurally, there is integration both internally and externally from BKAD agencies as internal or regional financial management bodies as well as in performance quality, transparency and accountability in regional financial reporting. In line with the 2021 Budget Work Plan (RKA) which has a different pattern of financial information systems from previous years, in 2021 it refers to Permendagri No. 90 of 2019 concerning clarification, codification, and nomenclature of development planning and regional finance and is carried out with SIPD application. Also, the research conducted by (Mukhlis et al., 2021) represents that Malang City is a city that has begun to develop the smart-city concept in terms of e- government. These factors are also supported by the Malang city government's initiative regarding the policy on the 2010 to 2030 Regional Spatial Plan (RTRW).
2. Literature Review
Good governance according to the World Bank is a solid and responsible implementation of development, in line with the principles of democracy and an efficient market. According to (Egbide & Agbude, 2020), good governance is the proper application of the word 'ideals' which includes patterns of accountability, efficiency, transparency, etc. of government. Effectiveness and efficiency are one of the constituent indicators of good governance. In this case, good governance means that these processes and institutions produce outcomes that meet community needs and make the best use of existing resources. The concept of efficiency in the context of good governance also includes the sustainable use of natural resources and environmental protection (Sehinde, 2010).
The systems approach is a comprehensive way of tackling and formulating problems as a whole, a system has a flow of information, materials and energy (which includes human resource), entering the input and output transformation lines (Sedarmayanti, 2012). By implementing a financial information system approach as an effort to accelerate service delivery, planning, regional asset management, and accounting systems in order to produce an accountable and transparent financial reporting system for the government, the private sector, or the wider community. BKAD is an important part of integrating SIPD as a tool to facilitate analysis, monitoring, transparency, and prevent corruption from the bottom line.
The development and integration of information systems carried out by the Ministry of Home Affairs of the Republic of Indonesia is in line with the smart-city concept which states that the implementation of technological developments is an urgent matter for every urban area (Noori et al., 2020) especially in the era of unlimited digitalization between space and time. The information system was developed as one of the media or tools to accelerate down-to-earth governance for the community, a means of shifting adaptation to social and political-economic changes (Baykurt & Raetzsch, 2020), as well as to achieve the level of community welfare through good service (Baykurt & Raetzsch, 2020), (Fistola, et.al, (2013). Smart-city indicators are divided into seven indicators covering smart infrastructure, smart technologies, smart
management, smart economy, smart finances, smart citizens, and smart environment (Zhilkina, et.al., 2020), and this integration and development will later become a multiplier effect because in making the system the government (BKAD) has applied smart technologies, smart management, smart economy, smart finances. This is also in line with data from The Global Economy, where the Indonesia Corruption Perception Index variable in 2019 only reached 37.00 on a scale of 0-100 (100: no corruption) and was ranked 102nd out of 177 countries in the world. In 2020, the ranking rose to 80th out of 180 countries (KPK, 2020) and with a control of corruption level in 2019 of -0.4 (-2.5: weak; 2.5: strong) which was ranked 117th out of 192 countries in the world (The Global Economy, 2019). So that the integration and application of regional financial information system development can be one step in implementing the implementation of good governance that is in line with the application of smart-city-based government. Several literature studies regarding Financial System Integration (e-government) to Implementation of Good Governance.
Table 1: Research Publication on Financial System Integration to Implementation of Good Governance
Study Findings
Suhardi et al. (2015) There was no correlation between e-government implementation and good governance that did not have a significant correlation. There is only a moderate positive correlation.
Ali & Mujahid (2015) E-government is a one of tool to reduce costs, save time, improve social services, and increase efficiency and effectiveness in the public sector, improve social services and implement good governance.
Mukhlis et al. (2021) Malang began to develop into a smart city by obtaining four of the six aspects, namely smart living, smart environment, smart financial, and smart government.
Lestarna, (2018) The SIPD application has not been able to answer or has not been able to provide solutions to needs regarding development planning and control data. The advantages of this system are only in the security system because it has a Unique Login. The completion of the transaction process and the use of the application is still running less than optimally and found a significant difference between the data requirements between the center and the regions.
Syairozi, et.al (2021) Adoption of the application of the Regional Financial Information System (SIPKD) has not been implemented properly due to several reasons constraint. This is reflected in the low level of local governments that can fulfill and make financial information both in terms of readiness.
Tjakrawala & Cahyo (2010)
The implementation of the SIPKD system is still far from what has been expected due to several obstacles that occur in its implementation both internally and externally.
Dewi & Mimba, 2014 Level of effectiveness SIPKD significant impact on the quality of financial statements in Denpasar City Government
Nurhikmah & Ananda (2021)
The condition of the facility has a positive effect influence on the implementation of financial management information system (SIPKD)
3. Methodology
The research method that use is quantitative methods with multiple linear regression method with independent variables, namely external support units for integration, system accuracy, and the level of system effectiveness and efficiency and the dependent variable of this research is good governance (GG). The presentation of research results is explorative in nature from the results of data processing and conditions in the field and through existing theoretical studies.
The data in the study used primary data with interviews (questionnaires) and literature review as reinforcement of the findings. The preparation of the questionnaire was based on Riduwan (2018) using a Likert scale. The sampling technique uses purposive sampling with probability sampling where the sampling technique is carried out with certain considerations (Sugiyono, 2016) and the sampling technique provides the most reliable probability representation of the entire population (Walliman, 2011).
The purposive sampling includes all structural levels in BKAD who are members of the Budgeting, Treasury, Administration, Accounting, and Asset Units, namely 1) Head of section, as the person in charge of each field who will report to the head and convey the strategy for implementing services, reporting, and budget planning to related parties; 2) staff in each section, as the front line in carrying out services and implementing budgeting. Questionnaire data was collected by distributing questionnaires with a variable measurement scale based on Riduwan (2018) and the respondent's evaluation category based on research conducted by (Octariani et al., 2017).
Table 2: Category evaluation of respondents’ responses source: (Octariani et al., 2017)
Category Intervals
1-1.8 1.9-2.6 2.7-3.4 3.5-4.2 4.2-5.0 Good Governance (GG) Very low Low Relatively low High Very high
Good governance becomes a means of evaluating and improving performance and quality (Rohman and Hardinanto (2019) so that from a good functional point of view it will make the achievement of the principles of good governance itself. The indicator of good governance (Y) used is according to UNDP (1997) and adopted from the results of Nawawi's research (2012) which were combined and modified in line with the research objectives including participation, rule of law, transparency, responsiveness, effectiveness and efficiency, accountability, fairness, and variables. Integration of regional financial information systems as tools in realizing planning actions include external supporting units (FSI01) (Ibrahim, Jamal, & Burhanudin (2019), system accuracy (FSI02), effectiveness & efficiency (FSI03) (Octariani et al., 2017) (Izzettin Kenis, 1979) (Li & Mo, 2010).
Tests performed on the analysis of operating variables are a) validity test; the validity test aims to determine the consistency and accuracy of the questionnaire if the measurement is repeated.
The validity test uses product-moment correlation, with the following criteria: Questionnaire items are valid if the statistic is higher than the critical value at 95% degrees of freedom (α = 0.05). b) reliability test; and c) hypothesis testing; In hypothesis testing there is one dependent variable and five independent variables, which are written in the equation (Gujarati, 2010), before the hypothesis is tested, this equation will also be tested by F-test and t-test and other classical assumption tests:
Y = a + b1X1+ b2X2+ b3X3+ 𝑒 Y = good governance
a = value of Y if X1, X2, X3=0 X1= External supporting units X2= System accuracy
X3= Effectiveness & Efficiency 4. Discussion and Conclusion
In the research phase, of the 35 questionnaire data distributed, 30 questionnaires were returned and will be the primary data that will be used as analysis material. The use of 30 questionnaires is because 5 of the respondents are not directly involved in the process of integrating financial information systems at SIPD. Thus, based on the data in the questionnaire that has been submitted, the profile of the respondents includes 60% men (18 people) and 40% women (12 people). Thus, it can be seen that structurally, men have a major role in the implementation of financial system integration. The ratio of education that has been taken is 67% have taken a bachelor's degree, 13% had a seniors high-schools, also 13% had a master's degree, and others 7% had a diploma degree, with 40% working 11-20 years, 34% with 1-10 years of service, 23% of employees with 21-30 years of service and 3% with > 30 years of service.
Figure 5: Respondent’s gender profile
source: author’s analysis Figure 6: Respondent’s Education ratio source: author’s analysis
Figure 7: Respondent’s length of work source: author’s analysis
Table 3: Respondent’s Descriptive Statistics Result source: authors calculation
N Min Max Mean Std. Deviation
FSI01 30 3,00 5,00 4,47 0.681
FSI02 30 4,00 5,00 4,57 0.504
FSI03 30 3,00 5,00 4,63 0.556
GG 30 4,00 5,00 4,70 0,466
In the variable integration of regional financial information system implementation (FSI) the minimum (min), maximum (max), mean, and standard deviation values are 3.00 and 5.00, respectively. With a standard deviation value that is smaller than the mean value, namely 0.681, which means that the sample distribution value is around the mean of 4.47. Good Governance (GG) variable shows a mean value of 4.70 with a minimum and maximum value of 3.00 and 5.00, respectively. With a standard deviation of 0.466, which means the standard deviation value is smaller than the mean value or can be interpreted as the distribution value is close to or around the mean value itself. So it can be concluded that the indicators of participation, rule of law, transparency, responsiveness, effectiveness and efficiency, accountability, fairness have been adopted and implemented well in the Financial and Regional Assets Agency of Malang City Government (Table 2).
Classics Assumption Test Result
Descriptive analysis of the data in this study is based on multiple linear regression analysis. To see the existence of internal consistency is to look at the value of Cronbach’s Alpha (George and Mallery, 2003). These measurements were carried out as an assessment of the measurement model to determine validity and reliability) in the questionnaire used or related to validity. The results of the validity analysis are presented in Table 3 below:
Table 4: Validity test source: author’s calculation Scale
mean if item deleted
Scale variance
if item deleted
Corrected item-total correlation
Square multiple correlation
Cronbach’s Alpha if item
deleted
GG 13.67 2.023 0.676 0.699 0.738
FSI01 13.90 1.748 0.513 0.388 0.830
FSI02 12.80 2.166 0.484 0.840 0.814
FSI03 13.73 1.582 0.891 0.699 0.613
The results of the validity test (corrected item-total correlation) show that the three independent variables have a value of more than 0.3 so that the six questions summarized that the variables are categorized as feasible and valid to use.
Table 5: Reliability test source: author’s calculation Cronbach’s Alpha
Cronbach’s Alpha Based on Standardized Items
N of items
0.804 0.818 4
A validity test was conducted to determine the level of consistency in the questionnaire if the measurement was repeated. A constructor variable can be declared reliable if the value of Cronbach's Alpha is more than 0.6 (Gujarati, 2010) in line with Fornell et.al (1982), states that
the reliability of the item is considered sufficient if the justification of one indicator to another variable reaches a value of 0.7. From the analysis results, Cronbach's Alpha value was found to be 0.818 > 0.6. Thus, it can be concluded that the questions in the questionnaire are reliable and well-received.
Table 6: Classics Assumption (Normality, Heteroscedasticity, Multicollinearity) Test Result source: author’s calculation
TEST RESULT
Normality (One Sample
Kolmogorov Smirnov) 0.114
Heteroscedasticity Test (Park Glejser test)
FSI0 0.442
FSI02 0.883
FSI03 0.995
Multicollinearity: Tolerance (left) & VIF (right)
Tolerance VIF
FSI0 0.409 2.447
FSI02 0.659 1.518
FSI03 0.311 3.213
The results of the classical regression assumption test (see table 5) show that the normality test based on Kolmogorov Smirnov with the two-tailed test found a value of 0.114 > 0.05. So, from these results, it can be concluded that the data has a normal distribution. The results of the Heteroscedasticity test based on the Glejesr test show that FSI01 is worth 0.442, FSI02 is 0.883, and FSI03 is 0.995. It can be concluded that the values of the three variables pass (> 0.05) in the heteroscedasticity test or there is no similarity in variance from the residual model (Priyastama, 2017). In the last classic assumption test, namely Multicollinearity, in this model there is no perfect correlation between variables. This is evidenced by the Tolerance value on the variable that is more than 0.1 and the VIF value is < 10. So from the three tests, the research model has passed the classical regression assumption test.
Table 7: F-test and t-test source: author’s calculation Variables Regression
Coefficient F-test t-test p-value R- square Constant 1.417
20.141
2.74 0.025
0.699
FSI01 -0.273 -2.38 0.172
FSI02 0.172 1.40 0.000
FSI03 0.802 4.96 0.011
From the FSI01 hypothesis testing table partially shows that tcount < ttable (-2.38 < 1.703) then H1 is rejected and H0 is accepted, meaning that the external support unit does not have a significant influence on the process of integrating financial information systems. Then for the FSI02 variable, the value of tcount > ttable (1.40 < 1.703) H1 is rejected and H0 is accepted, meaning that the level of accuracy in the system has no significant effect on the integration process of financial information systems. These results are in line with research conducted by (Lestarna, 2018) which states that the data needs between the center and the regions have many differences which cause the information obtained from integration in the SIPD application to be less reliable and less reliable and the synchronization process between regional and central data often occurs. Especially in the process of re-recording and synchronization for data transfer or integration.
And finally, FSI03 shows that tcount> ttable (4.96 > 1.703) which means that H1 is accepted and H0 is rejected. The level of effectiveness and efficiency in the system has a significant influence on the implementation of good governance in the process of integrating financial information systems at BKAD Malang City which shows that technology adoption increases the level of effectiveness and efficiency, accountability, and transparency of information exchange (Ajibade et al., 2017). In testing the hypothesis simultaneously using statistical tests, thus Fcount
> Ftable (20,141 > 0.116) then H0 is rejected so H1 is accepted, meaning that the implementation of good governance and integration of regional financial systems in SIPD simultaneously affects the implementation of good governance in BKAD Malang City.
Hypothesis Result
Y = 1.417 + (−0.273X1) + 0.172X2+ 0.802X3+ 𝑒
Based on the equation of the multiple linear regression model, the constant value is known to be 1.417, which means that if the integration of regional financial information systems, the level of accuracy in the system, and the effectiveness and efficiency are 0, then the implementation of good governance will be worth 1.417. The regression coefficient value on the quality of the external support unit (FSI01) is -0.273. This means that the variable coefficient has a significant negative effect, namely if there is an increase of 1 unit in the quality of the supporting units, the implementation of good governance will decrease by 0.237 units.
On the other hand, if there is a decrease of 1 in the quality of external support units, then the implementation of good governance will increase by 0.237 units.
In the variable level of system accuracy or (FSI02) the value of the regression coefficient variable is 0.172, which means that if the level of accuracy in the system increases by 1 unit, then the level of accuracy will increase by 0.172 units of implementation of good governance with the assumption that other variables are ceteris paribus. The higher the level of accuracy in the system, the implementation of good governance will also increase. Vice versa, if the level of accuracy decreases, then the implementation of good governance will also decrease.
Then, for the effectiveness and efficiency variable, the value of the regression variable is 0.802, which means that if there is an increase of 1 unit in effectiveness and efficiency, it will increase by 0.802 implementation of good governance with the assumption that the other variables are ceteris paribus. As the level of effectiveness and efficiency increases, the implementation of good governance will also increase. Conversely, if the level of effectiveness and efficiency decreases, the implementation of good governance will also decrease.
The value of the coefficient of determination (R Square) was found to be 0.699 or 69%. This shows that the large influence of the variable implementation of good governance and integration of regional financial information systems is 0.699 or 69% and the remaining 31%
is influenced by other variables and factors not explained in the study. Thus it can be stated that 69% of the variables of regional financial information system integration, the level of accuracy in the system, and the effectiveness and efficiency of integration in BKAD Malang can be explained by the variable implementation of good governance on financial system integration in SIPD.
Discussion
The research analysis describes that the process of integrating financial information systems in SIPD supports the implementation of good governance in the BKAD of the Malang City Government. The regression analysis shows that it is the effectiveness and efficiency variables that have a positive and significant effect. This opinion is in line with statement of the development of digitalization supports that the use of ICT in government processes can support and provide public openness and efficiency both in terms of government and the presentation of accessible databases (Ruijer et al., 2017), and the use of technology can also be a means to minimize problems in overcoming issues. In political and social affairs in government (Lee- Geiller & Lee, 2019), real-time data that enters the system can be considered for predicting, stimulating, monitoring, and regulating in making decisions in the authorization process (Kitchin, 2014).
This urgency also supports 'effective' city governance as a factor behind successful economic performance (OECD, 2015). Also, the findings support the results of research from Syairozi (2021); Dewi and Neem (2014); Nurhikma and Ananda (2021); and Sudianing and Seputra (2019) which states that the condition of readiness and facilities has an influence on the implementation of a regional financial management information system that is part of e- government which has a critical function in regional development planning to produce a responsive government, increase participation and inclusive democracy in planning regions and can encourage transparency and public openness in the regions (Rujier, et.al, 2017).
On system accuracy variables and units of supporting facilities that have insignificant results, this is because the integration process becomes the transition of information systems from regionally owned to the new SIPD financial information system. So the process takes time to adjust. Also, in terms of system development, bugs or errors are still found in the accuracy of the system as well as in the research process, the SIPD system is still in the trial process by recording data from early 2021, so from this trial there are still many errors that result in decreased level of accuracy in the system.
Based on the findings and sensing the reality on the ground, it shows that the BKAD of Malang City has made various preparations for the integration and migration data of regional financial information systems to the SIPD. Internally, in terms of human resources, they have been trained, trained because technology cannot function optimally without human involvement (Alverti, et.al, 2018), as well as learning about financial information systems with the new nomenclature contained in Permendagri Number 98 of 2018. This reality in line with the smart- city concept, where the web-based information system in the SIPD launched by the Ministry of Home Affairs as part of e-government is included in the criteria for the smart-city concept, namely smart-economy, smart-management, smart-financial, and smart-technologies. . As well as externally, BKAD as the holder of the power of regional financial management also provides training on the use of financial information systems to the parties involved (participation) such as the treasurer of each local government working unit (SKPD) which is also part of the integration of regional financial information systems (SIPD).
The red line that can be drawn from this research is that technology will not provide maximum benefit without the ability of its human resources. Thus, during the transition period, various adjustments or training are needed to support maximum utilization of the technology. The nationally integrated financial information system in SIPD is the capital for each city and district in Indonesia to start developing the concept of digitalization and smart-city. Internal,
external readiness, and integration with the community are important factors in determining the course of the integration system. Because in essence the government runs to serve community activities in order to reach the point of prosperity.
Conclusion
The study result indicates that the process of integrating financial information system governance in SIPD supports the implementation of good governance at BKAD, Malang City Government. The independent variable in the study can explain the variables in the research on the implementation of good governance by 69.9 percent. And effectiveness and efficiency have a significant positive influence in the integration process. Technology is a means of increasing effectiveness and efficiency in the implementation of governance processes and the readiness of human resources both internally and externally is also one of the supporters of accelerated integration
Limitation of Study
Based on the results of the study, there are several drawbacks or limitation of this study:
1) This study is a case study intended to explain a phenomenon of the integration of SIPD financial information systems in BKAD Malang City Government, therefore the results cannot be generalized to any with similar characteristics.
2) In this study the subject only focused on the City BKAD Malang, the development of further research can be developed research subjects from Regional Government Work Units (SKPD) which are also involved in the process of integrating regional financial information systems or can also take BKAD subjects in other regions or provinces.
3) This research was conducted in the process of system integration from the application of regional financial information systems to SIPD (or it can be said in the recording process from January 1st 2021). Thus for further research could compare the results of recording data with real data on SIPD
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