Evaluasi Kinerja Pengelolaan SIPD, SPJ, dan Penginputan Gaji pada Dinas Sosial Kabupaten Nabire: Studi Kasus Keterbatasan SDM
DOI:
https://doi.org/10.1610/6p4rkh11Kata Kunci:
kinerja, SIPD, SPJ, penginputan gaji, sumber daya manusiaAbstrak
Penelitian ini bertujuan untuk mengevaluasi kinerja pengelolaan Sistem Informasi Pemerintahan Daerah (SIPD), penyusunan Surat Pertanggungjawaban (SPJ), dan penginputan gaji pada Dinas Sosial Kabupaten Nabire dalam konteks keterbatasan sumber daya manusia (SDM). Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data dilakukan melalui wawancara mendalam, observasi, dan dokumentasi terhadap pimpinan dan staf yang terlibat langsung dalam pengelolaan administrasi keuangan. Hasil penelitian menunjukkan bahwa pengelolaan SIPD, SPJ, dan penginputan gaji belum berjalan optimal. Keterbatasan jumlah dan kompetensi SDM, ketimpangan beban kerja, serta minimnya pelatihan teknis menjadi faktor utama yang menghambat efektivitas pengelolaan. Kondisi tersebut berdampak pada keterlambatan pelaporan, potensi kesalahan administrasi, dan menurunnya kualitas pelayanan internal. Penelitian ini merekomendasikan penguatan kapasitas SDM melalui pelatihan berkelanjutan, penataan tugas yang proporsional, serta peningkatan dukungan manajerial guna mewujudkan tata kelola keuangan yang lebih efektif, transparan, dan akuntabel.
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Hak Cipta (c) 2026 Maria Burumi, Kristian Hoegh Pride Lambe, Johannes Baptista Halik (Penulis)
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