A Model of Regional Government Information System Implementation in Gorontalo Province Based on Structural Equation Modeling
The Role of Organizational Commitment and Support, Human Resource Capacity, and Technology Readiness
DOI:
https://doi.org/10.21787/jbp.18.2026.3344Keywords:
Regional Government Information System (SIPD), human resource capacity, organizational commitment, technology readinessAbstract
Since the Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 70 of 2019 required all regional governments to adopt the Regional Government Information System (SIPD), the system has been expected to be fully integrated into planning, budgeting, and reporting at every regional agency. In practice, an obligation on paper has not automatically been matched by readiness in the field. In Gorontalo province, SIPD administrators across various regional agencies still contend with a range of problems, from uneven technical understanding to institutional support that varies markedly across agencies. This study analyzes three factors thought to affect the effectiveness of SIPD implementation: organizational commitment and support, human resource capacity, and technology readiness. Data were collected from 125 SIPD administrators across regional agencies throughout Gorontalo province through a questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM). Human resource capacity emerged as the most decisive factor. Organizational commitment and support ranked second, because even the best system requires consistent institutional backing rather than the competence of individual users alone. Technology readiness showed a positive but statistically non-significant association, most likely because technological infrastructure in Gorontalo is already relatively adequate. In other words, the current barriers to SIPD implementation are no longer about devices or networks but about people and organizational governance.
References
Allen, N. J., & Meyer, J. P. (1990). The Measurement and Antecedents of Affective, Continuance and Normative Commitment to the Organization. Journal of Occupational Psychology, 63(1), 1–18. https://doi.org/10.1111/j.2044-8325.1990.tb00506.x
Arwati, D., & Latif, D. V. (2019). Tingkat Kepercayaan Masyarakat terhadap Transparansi Keuangan dalam E Government Kota Bandung [Public Trust in Financial Transparency in the E-Government of Bandung City]. JBMP (Jurnal Bisnis, Manajemen dan Perbankan), 5(2), 31–39. https://doi.org/10.21070/jbmp.v5i2.2736
Becker, G. S. (1993). Human Capital. University of Chicago Press. https://doi.org/10.7208/chicago/9780226041223.001.0001
Delone, W. H., & McLean, E. R. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
Dewi, N., Irfansyah, & Muhammad, Z. (2023). Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) Pada Dinas Tanaman Pangan, Hortikultura dan Perkebunanan (DTPHP) Kabupaten Donggala [Implementation of the Regional Government Information System (SIPD) at the Department of Food Crops, Horticulture and Plantation (DTPHP) Donggala Regency]. Jurnal Kolaboratif Sains, 6(7), 887–894. https://doi.org/10.56338/JKS.V6I7.3946
Fitriani, L., & Solikhin, A. (2024). Pengaruh Implementasi Sistem Informasi Pemerintah Daerah terhadap Pengelolaan Keuangan Daerah Pemerintah Provinsi Jambi dan Dampaknya terhadap Kualitas Laporan Keuangan Pemerintah Daerah yang Dimoderasi oleh Teknologi Informasi [The Effect of Regional Government Information System Implementation on the Regional Financial Management of the Jambi Provincial Government and Its Impact on Regional Government Financial Report Quality, Moderated by Information Technology]. Jurnal Manajemen Terapan dan Keuangan, 13(5), 1548–1561. https://doi.org/10.22437/jmk.v13i05.32328
Irafah, S., Sari, E. N., & Muhyarsyah. (2020). Pengaruh Kompetensi Sumber Daya Manusia, Peran Internal Audit, dan Kesuksesan Penerapan Sistem Informasi Keuangan Daerah terhadap Kualitas Laporan Keuangan [The Effect of Human Resource Competence, the Internal Audit Role, and Successful Regional Financial Information System Implementation on Financial Report Quality]. Jurnal Riset Akuntansi dan Keuangan, 8(2), 337–348. https://doi.org/10.17509/jrak.v8i2.21775
Mada, S., Kalangi, L., & Gamaliel, H. (2017). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Gorontalo [The Effect of the Competence of Village Fund Managers, Village Government Organizational Commitment, and Community Participation on the Accountability of Village Fund Management in Gorontalo Regency]. Jurnal Riset Akuntansi dan Auditing Goodwill, 8(2). https://doi.org/10.35800/jjs.v8i2.17199
Maulidya, R., & Rozikin, M. (2022). Analisis Retrospektif Kebijakan Satu Data Indonesia [A Retrospective Analysis of the One Data Indonesia Policy]. Dinamika, 9(2), 273–287. https://doi.org/10.25157/dak.v9i2.7884
Mustaqmah, S. A., & Putri, D. P. (2022). Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Sistem Informasi Pemerintah Daerah (SIPD) dan Sistem Informasi Manajemen Daerah (SIMD) terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Bukittinggi [The Effect of Human Resource Capacity and the Use of the Regional Government Information System (SIPD) and the Regional Management Information System (SIMD) on the Financial Report Quality of the Bukittinggi City Government]. Jurnal Menara Ekonomi: Penelitian dan Kajian Ilmiah Bidang Ekonomi, 8(2), 181–197. https://doi.org/10.31869/me.v8i2.3738
Nakii, S. D., Isa, R., & Nani, Y. N. (2023). Penerapan Sistem Informasi Pemerintahan Daerah dalam Pelaksanaan Perencanaan Pembangunan [Implementation of the Regional Government Information System in Development Planning]. Ulil Albab, 2(8), 3795–3805. https://doi.org/10.56799/jim.v2i8.2049
Napu, F., & Akbar, B. (2025). Implementasi Sistem Informasi Pemerintah Daerah (SIPD) dalam Perencanaan dan Penganggaran pada Badan Perencanaan dan Pembangunan Daerah Kota Gorontalo [Implementation of the Regional Government Information System (SIPD) in Planning and Budgeting at the Regional Development Planning Agency of Gorontalo City] [Diploma Thesis, Institut Pemerintahan Dalam Negeri]. http://eprints.ipdn.ac.id/id/eprint/21033
Nasution, L. E., Sari, E. N., & Irfan. (2024). Pengaruh Kompetensi SDM dan Komitmen Pemimpin terhadap Pengelolaan Dana BOS dengan SIA Sebagai Variabel Intervening [The Effect of Human Resource Competence and Leadership Commitment on the Management of BOS Funds With the Accounting Information System as an Intervening Variable]. Jurnal Ekonomika dan Bisnis, 4(6), 1535–1543. https://doi.org/10.47233/jebs.v4i6.2186
Nasution, M. I., & Nurwani. (2021). Analisis Penerapan Sistem Informasi Pemerintah Daerah (SIPD) pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Medan [An Analysis of the Implementation of the Regional Government Information System (SIPD) at the Regional Financial and Asset Management Agency (BPKAD) of Medan City]. Jurnal Akuntansi dan Keuangan, 9(2), 109–116. https://doi.org/10.29103/jak.v9i2.4577
Nova, & Zakir. (2024, January 24). Pemprov Gorontalo dan Pusdatin Kemendagri Gelar Bimtek Aplikasi SIPD-RI [Gorontalo Provincial Government and the Ministry of Home Affairs’ Data and Information Systems Center Hold Technical Guidance on the SIPD-RI Application]. Berita Gorontalo. https://berita.gorontaloprov.go.id/2024/01/24/pemprov-gorontalo-dan-pusdatin-kemendagri-gelar-bimtek-aplikasi-sipd-ri/
Nursetiawan, I., & Garis, R. R. (2018). Analisis Sistem Informasi Manajemen Pemerintah Daerah Kabupaten Ciamis dalam Meningkatkan Pendapatan Asli Daerah dari Sektor Pariwisata [An Analysis of the Regional Government Management Information System of Ciamis Regency in Increasing Locally Generated Revenue From Tourism]. Moderat, 4(3), 151–162. https://doi.org/10.25147/MODERAT.V4I3.2008
Patabang, M., Inan, D. I., Matualage, A., & Indra, M. (2024). The Moderation Effect of Technology Anxiety on Digital Transformation Readiness in Public Universities: An Organizational Readiness Approach. Jurnal Sistem Informasi, 10(2), 59–70. https://doi.org/10.19109/jusifo.v10i2.23969
Prabowo, G. A. (2018). Pengelolaan Konten Website Pemerintah Kota Yogyakarta Sebagai Media Pelayanan Publik [Managing the Yogyakarta City Government Website Content as a Public Service Medium]. Dialogia, 16(1), 118–137. https://doi.org/10.21154/dialogia.v16i1.1496
Putri, A. N., Dewi, A. I. M., Rizkia, M. M., Jailani, M. A., & Hidayat, R. (2025). Analisis Efektivitas Sistem Informasi Pemerintahan Daerah (SIPD) dalam Penyusunan RKPD di Bappeda Kota Mataram [An Analysis of the Effectiveness of the Regional Government Information System (SIPD) in Preparing the RKPD at the Regional Development Planning Agency (Bappeda) of Mataram City]. Otonomi, 25(2), 247–256. https://doi.org/10.32503/OTONOMI.V25I2.7430
Putri, D. A., Alifah, T. N., & Purwaningrum, T. (2024). Evaluasi Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dalam Pelaksanaan Laporan Keuangan pada Dinas Kesehatan Kabupaten Ponorogo [An Evaluation of the Implementation of the Regional Government Information System (SIPD) in Financial Reporting at the Ponorogo Regency Health Office]. Journal of Community Dedication, 3(4), 110–118. https://felifa.net/index.php/JURCOMDED/article/view/728
Rahmawati, N. F., Inan, D. I., Juita, R., & Indra, M. (2025). E-Government Service for Driving Digital Creative Economy in Developing Region: Perspective of Technology Readiness Index and PLS-SEM. Applied Information System and Management, 8(1), 79–88. https://doi.org/10.15408/aism.v8i1.45514
Ramadhan, R. (2025). Analisis Keberhasilan Penerapan Sistem Informasi Pemerintah Daerah (SIPD) Menggunakan Metode System Usability Scale (SUS) di Pemerintah Kabupaten Nagan Raya [Analysis of the Success of Implementing the Regional Government Information System (SIPD) Using the System Usability Scale (SUS) Method in the Nagan Raya Regency Government]. Inovasi Pembangunan, 13(3). https://doi.org/10.35450/JIP.V13I03.1372
Ruhana, F. (2017). Pemanfaatan Sistem Informasi Pembangunan Daerah dalam Mendukung Perencanaan Pembangunan Daerah di Indonesia [The Use of the Regional Development Information System in Supporting Regional Development Planning in Indonesia]. Jurnal Manajemen Pembangunan, 4(2). http://eprints.ipdn.ac.id/id/eprint/5471
Setiawan, Z., Amali, L. N., & Polin, M. (2023). Analisis Evaluasi Kualitas Sistem Informasi Pemerintahan Daerah (SIPD) Menggunakan ISO/IEC 25010 di BAPPEDA Provinsi Gorontalo [An Evaluation of the Quality of the Regional Government Information System (SIPD) Using ISO/IEC 25010 at Bappeda, Gorontalo Province]. Diffusion, 3(1), 142–152. https://doi.org/10.37031/DIFFUSION.V3I1.18310
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). The Processes of Technological Innovation. Lexington Books.
Tumija, & Erlambang, P. A. (2023). Implementasi Sistem Informasi Pemerintahan Daerah (SIPD) dalam Perencanaan Anggaran Daerah Kabupaten Ogan Komering Ulu Provinsi Sumatera Selatan [Implementation of the Regional Government Information System (SIPD) in Regional Budget Planning of Ogan Komering Ulu Regency, South Sumatra Province]. Jurnal Media Birokrasi, 5(2), 155–169. https://doi.org/10.33701/jmb.v5i2.3696
Tumija, Hendra, A., & Sinurat, M. (2023). Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dalam Pengelolaan Keuangan Daerah pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Semarang Provinsi Jawa Tengah [Implementation of the Regional Government Information System (SIPD) in regional financial management at the Regional Financial and Asset Management Agency (BPKAD) of Semarang City, Central Java Province]. Jurnal Media Birokrasi, 5(1), 79–91. https://doi.org/10.33701/JMB.V5I1.3389
Winidyaningrum, C., & Rahmawati. (2010). Pengaruh Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Keterandalan dan Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah dengan Variabel Intervening Pengendalian Intern Akuntansi: Studi Empiris di Pemda Subosukawonosraten. Simposium Nasional Akuntansi XIII.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Author(s)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
