From Policy to Practice: An Edward III Analysis of Local Government Information System Implementation in Magetan Regency, Indonesia

The Local Government Information System (SIPD), mandated by Regulation of the Minister of Home Affairs No. 70 of 2019, integrates regional development planning, budgeting, treasury, accounting, and financial reporting into one web-based platform. This study examines SIPD implementation at the Regional Financial and Revenue Management Agency (BPKPD) of Magetan Regency, identifying supporting and hindering factors. Using a qualitative descriptive approach grounded in Edward III's implementation model—communication, resources, disposition, and bureaucratic structure—data were gathered via interviews with eight informants (the BPKPD Head, three division heads, four operators), plus observation and documentation, analyzed via the Miles, Huberman, and Saldana model. Implementation proceeded reasonably well. Inter-regional and horizontal communication functioned effectively, while vertical communication with the Ministry was hampered by online (Zoom) socialization, slow helpdesk response, and abrupt updates lacking technical guidance. Staffing in Budgeting and Accounting remained critically limited, three personnel each, causing dual workloads during server disruptions requiring manual verification. Frontline resistance gave way to strong institutional commitment, reinforced by leadership support, competency development, and peer coordination nationally. Authority division was clearly enforced by the system, though a local SOP had not yet been formalized. The study concludes effective SIPD governance requires a formal SOP, expanded staffing, and resilient server infrastructure.