Enhancing Public Sector Innovation through SIPD: A Case Study of Budget Planning at Bappelitbangda, Cimahi City

Abstract

Purpose: This paper explores the implementation of the Sistem Informasi Pemerintahan Daerah (SIPD) in the context of integrated budget planning at Bappelitbangda Cimahi City, Indonesia. It aims to evaluate how SIPD supports local e-government transformation and to identify factors that affect its implementation. Research Methods: The study adopts a qualitative descriptive approach using a single-case study design. Data were collected through in-depth interviews with SIPD users and implementers, direct observation of planning activities, and document analysis of internal procedures and reports. The data were analyzed using Miles and Huberman’s interactive model and interpreted through the lens of Van Meter and Van Horn’s policy implementation framework. Findings: The results reveal that although SIPD has been formally integrated into local budget planning processes, several barriers remain, including limited technical infrastructure, insufficient human resource capacity, and weak communication with central authorities. Despite these challenges, the positive disposition of local implementers has played a key role in sustaining the system's use. The study confirms that while regulatory clarity and legal mandates are necessary, they must be supported by adaptive institutional practices and continuous coordination. Implications: The findings suggest the need for greater investment in digital capacity-building, more responsive intergovernmental communication mechanisms, and flexible implementation strategies that consider local administrative realities. These insights are relevant for improving digital governance initiatives not only in Indonesia but also in other decentralized governance settings.

Keywords: digital governance, e-government, policy implementation, public administration, SIPD