Studi Interpretif Kualitas Laporan Keuangan pada BPKAD Kota Blitar

Salsabila, Kirani (2026) Studi Interpretif Kualitas Laporan Keuangan pada BPKAD Kota Blitar. Masters thesis, UPN Veteran Jawa Timur.

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Abstract

The Regional Government Information System (SIPD) is a government effort to realize integrated, transparent, and accountable regional financial management. This study aims to explore the apparatus' understanding of SIPD, its implementation, and its impact on the quality of financial reports. This research method uses a qualitative approach with an interpretative paradigm. Data were obtained through in-depth interviews with six informants, supplemented by observation and documentation. Data analysis was carried out through data reduction and data presentation stages using NVivo 15 software. Data validation used source and technique triangulation. The results show that the apparatus has an understanding of SIPD functions, the ability to operate SIPD features, and an understanding of SIPD workflows. The successful implementation of SIPD is supported by continuous communication, adequate resources, a cooperative attitude from the apparatus, and a clear bureaucratic structure. SIPD implementation also has a positive impact on the quality of financial reports by increasing the relevance of information, data reliability, ease of understanding the information presented, and ease of comparison of information between periods. However, improvements in implementation practices are still needed to overcome challenges such as network or server disruptions and feature limitations.

Item Type:	Thesis (Masters)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Sari, Rida Perwita NIDN07261201 ridaps.ak@upnjatim.ac.id Thesis advisor Sulistyowati, Erna NIDN0004026708 ernas.ak@upnjatim.ac.id
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Economic and Business > Magister Accounting
Depositing User:	Kirani Salsabila
Date Deposited:	14 Jul 2026 03:54
Last Modified:	14 Jul 2026 04:08
URI:	https://repository.upnjatim.ac.id/id/eprint/55121

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