The Effect of SIPD Implementation and Work Discipline on the Performance of Regional Financial Management in the South Aceh District Government Moderated by Information Technology
Keywords:
Information Technology; Performance; SIPD; Work DisciplineAbstract
This study aims to examine the effect of the implementation of the Regional Government Information System (SIPD) and work discipline on the performance of regional financial management officers, with information technology as a moderating variable in the Government of South Aceh Regency. This research employed a quantitative approach with a causal-comparative design. Data were collected through questionnaires distributed to 99 financial management officers and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that SIPD implementation and work discipline have a positive and significant effect on the performance of regional financial management officers. Information technology moderates the relationship between SIPD implementation and performance, as well as between work discipline and performance. This study contributes novelty by positioning information technology as a moderating variable that integrates system and behavioral perspectives in explaining public sector financial management performance. The findings suggest that local governments should strengthen digital infrastructure and human resource discipline simultaneously to improve financial management performance.
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