Analisis Pengaruh Penerapan Sistem Informasi Pemerintah Daerah (SIPD) dan Kompetensi Sumber Daya Manusia (SDM) Terhadap Efektivitas Pengelolaan Keuangan Daerah Kabupaten Timor Tengah Utara (TTU)

SADIPUN, Stefania Jesslyn Triyuniasri (2025) Analisis Pengaruh Penerapan Sistem Informasi Pemerintah Daerah (SIPD) dan Kompetensi Sumber Daya Manusia (SDM) Terhadap Efektivitas Pengelolaan Keuangan Daerah Kabupaten Timor Tengah Utara (TTU). Masters thesis, Universitas Katolik Widya Mandira.

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Abstract

Stefania Jesslyn Triyuniasri Sadipun (81122218) “Analysis of the Influence of the Implementation of the Regional Government Information System (SIPD) and Human Resource Competence on the Effectiveness of Regional Financial Management in Timor Tengah Utara Regency”. This research is driven by the importance of financial transparency and accountability through integrated information systems. The Timor Tengah Utara (TTU) Regency Government faces technical challenges in SIPD implementation, such as incomplete application menus in the administration and accountability stages, and limited HR competence due to a lack of intensive training. This study aims to analyze the influence of system quality, information quality, service quality, as well as HR knowledge and skills on the effectiveness of regional financial management in TTU Regency. This is a quantitative research with an associative approach to examine relationships between variables. The sample consists of 56 respondents who are local government financial management officials in TTU Regency. Data collection techniques were conducted by distributing questionnaires to respondents and through documentation studies of official documents related to regional financial management. The data were processed using multiple linear regression analysis with SPSS software. The partial results indicate that system quality (t=3.042), information quality (t=5.610), service quality (t=2.641), HR knowledge (t=3.235), and HR skills (t=2.279) have a positive and significant effect on financial management effectiveness. Simultaneously, all five variables exert a significant influence with an F-value of 20.257. The coefficient of determination (R2) of 0.670 indicates that these variables contribute 67% to financial management effectiveness, while the remaining 33% is influenced by other factors. This study concludes that optimizing SIPD and increasing HR capacity are crucial for effective regional financial governance.

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