Analysis of the Local Government Accounting Information System in Supporting the Budget Performance of the Tanah Bumbu Regency Department of Cooperatives, Microenterprises, Trade, and Industry for the 2022–2024 Period

Abstract

This study aims to analyze the role of the Regional Government Accounting Information System in supporting budget performance at the Tanah Bumbu Regency Cooperatives, Micro, Trade, and Industry Office for the 2022–2024 period. The study employed a qualitative descriptive method, with data collection techniques including interviews and documentation. The data sources used consisted of primary and secondary data. The results indicate that the Regional Government Information System (SIPD) has effectively supported the planning, implementation, administration, reporting, and accountability processes of the budget. The system is capable of producing accurate, relevant, and timely financial information, thus supporting improved budget performance. The budget realization rate reached 96.80% in 2022, 92.16% in 2023, and 92.01% in 2024. Despite challenges such as internet network disruptions and limited user capabilities, the overall implementation of SIPD has contributed positively to the effectiveness of regional financial management.