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
TL;DR
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.
Abstract
This study aims to explore the essence of the experience (phenomenon) of using the Regional Government Information System (SIPD-RI) at the Regional Financial and Asset Management Agency (BPKAD) of Bekasi City. Using a Qualitative Phenomenology approach, this research focuses on the experiences of state apparatus in facing technical obstacles, the dynamics of human resource (HR) adaptation, and organizational mitigation efforts to maintain the effectiveness of digital financial reporting. Data were collected through in-depth interviews with key informants within the BPKAD of Bekasi City. Data analysis is based on the Main Theory of Sensemaking (Karl Weick) and the Supporting Theory of Institutional Isomorphism (DiMaggio & Powell). 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. Through the sensemaking process, the organizational response is adaptively manifested by building a companion application (Local SIPD/SIMDA) and an internal helpdesk to mitigate crises. These findings confirm that in addition to formal institutional compliance, the ability to make sense of ambiguous situations and adapt at the local level is crucial to the success of regional financial digitalization transformation agendas.