Transformation of Local Government Accounting Reporting Systems in the Era of Public Data Integration and Its Impact on Public Trust

Faisal Faisal; Hendro Lukman; Pardomuan Ritonga

doi:10.55927/fjst.v4i12.335

Authors

Faisal Faisal Universitas Pancabudi
Hendro Lukman Universitas Tarumanagara
Pardomuan Ritonga Institut teknologi dan Bisnis Ahmad Dahlan Indonesia

DOI:

https://doi.org/10.55927/fjst.v4i12.335

Keywords:

Transformation, Local Government, Accounting Reporting Systems, Public Data Integration, Public Trust

Abstract

This study evaluates how the integration of public data through the Regional Government Information System (SIPD) transforms local government accounting reporting and influences public trust in Medan City. Using an exploratory sequential mixed-methods design, a survey of 100 residents measured perceptions of digital transparency and trust, followed by in-depth interviews with 8 key informants. The findings show that SIPD improves transparency through faster access to financial information, strengthens consistency through standardized reporting formats, and enhances accuracy via system-wide data synchronization. These improvements collectively increase public trust in fiscal governance. However, challenges remain in human resource readiness and uneven data quality. The study highlights public data integration as a crucial foundation for strengthening fiscal accountability and guiding the transformation of local government reporting systems.

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