Model Evaluasi Sistem Informasi Pemerintah Daerah (SIPD) Dalam Tata Kelola Dana Bos Dinas Pendidikan Kabupaten Berau Provinsi Kalimantan Timur. (Evaluation Model of the local government information system (SIPD) in management of bos funds of the education office of Berau District, East Kalimantan Province).

Sugesti, Dewi (2026) Model Evaluasi Sistem Informasi Pemerintah Daerah (SIPD) Dalam Tata Kelola Dana Bos Dinas Pendidikan Kabupaten Berau Provinsi Kalimantan Timur. (Evaluation Model of the local government information system (SIPD) in management of bos funds of the education office of Berau District, East Kalimantan Province). Doctoral thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to evaluate the implementation of the Regional Government Information System (SIPD) in the governance of School Operational Assistance (BOS) funds at the Berau Regency Education Office. The research is set against the backdrop of challenges in managing BOS funds with transparency and accountability, for which SIPD was launched as a solution to enhance efficiency. However, its implementation at the regional level faces various obstacles that potentially hinder the optimization of the education budget. A significant research gap exists, as no prior studies have specifically evaluated the BOS fund module within SIPD at the education office level using a holistic analytical framework. The research method employed is descriptive qualitative, utilizing the CIPP (Context, Input, Process, Product) evaluation model approach. Data were collected through interviews, observation, and documentation analysis. The validity of the data was verified using source triangulation. The findings reveal a significant paradox: while SIPD users perceive an increase in accountability, findings from the Supreme Audit Agency (BPK) Examination Report show contrary evidence, such as incomplete financial accountability reports (SPJ) and potential overpayments, indicating a "garbage in, gospel out" phenomenon. Two fundamental root problems were identified: first, a conflict between the rigid, regional budget (APBD)-based architecture of SIPD and the principle of flexibility inherent in School-Based Management (SBM) that governs BOS funds. Second, critical weaknesses in human resource capacity, characterized by minimal training and the hazardous practice of a single individual holding multiple account authorities, which undermines internal controls. As a solution, this study formulates a new holistic design: a "Digital Bridge" technical model that connects ARKAS and SIPD via an API to preserve school-level flexibility, and a novel CIPP A+E (Adaptation and Ecosystem) evaluation framework designed to measure the system's evolutionary capacity and the health of its interaction with external regulations.

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