Effectiveness and Efficiency of Regional Government Information Systems for Financial Governance in Mimika Regency

Purpose: This study aims to analyze the effectiveness and efficiency of the Regional Government Information System (Sistem Informasi Pemerintahan Daerah/SIPD) and their effects on the transparency and accountability of regional financial management in Mimika Regency, Papua Tengah Province, Indonesia.

Research Methodology: This study used a quantitative survey of 54 respondents selected from 135 regional financial management personnel in Mimika Regency through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed with IBM SPSS through validity and reliability testing, multiple regression, t-tests, F-tests, and coefficient of determination (R²) analysis.

Results: SIPD effectiveness and efficiency positively and significantly influenced financial transparency and accountability. The models explained 47.8% of transparency and 52.4% of accountability variance.

Conclusions: SIPD implementation plays a critical role in improving the quality of regional financial governance in Mimika Regency. Both effectiveness and efficiency significantly drive transparency and accountability, affirming the strategic importance of digital governance systems in public financial management (PFM).

Limitations: This study was limited to a single regency using cross-sectional survey data, limiting causal inference and generalizability. Approximately 52% of the variance in transparency and 48% in accountability remain unexplained, indicating the influence of factors beyond the model.

Contributions: This study advances agency theory and management information systems theory in the context of Indonesian sub-national e-governance, providing empirical evidence from an understudied resource-rich regional context and offering actionable policy implications for SIPD optimization in similar settings.