Sensemaking and Institutional Pressure in Digital Financial Reporting: A Phenomenological Study of the Use of SIPD-RI at the Regional Financial and Asset Management Agency (BPKAD) of Bekasi City
The results show that the coercive pressure from the central government mandating the use of SIPD-RI often clashes with the reality of technical obstacles such as server downtime and limited HR readiness, creating operational ambiguity.