The Perceptions Of Implementation SIPD Accounting Module for Enhance Quality and Accountability of Cash Flow Report in the BPKAD of Boitar City

This study aims to analyze and empirically demonstrate the impact of the functionality and stability of the SIPD system, the internal control system, and the effectiveness of SIPD implementation on the quality and accountability of the Cash Flow Report at the Blitar City BPKAD, which frequently experiences technical difficulties. This is a descriptive associative quantitative study using a field survey method with a questionnaire to collect primary data from 30 respondents. The data analysis technique used was Partial Least Squares Structural Equation Modeling (PLS SEM) assisted by SmartPLS 4 software. The results of the structural model testing showed that the model had substantial simultaneous predictive power with an R-squared value of 0.802. However, in a partial analysis, the hypothesis test results demonstrate that system functionality and stability (p = 0.699), internal control systems (p = 0.211), and implementation effectiveness (p = 0.171) do not have a significant effect on the quality and accountability of cash flow statements. In conclusion, the reliability of local government financial reporting is not determined by technological ecosystem factors alone but is driven by the high moral commitment of public officials as trusted stewards who proactively conduct independent quality control. Agencies are advised to allocate budgets for dedicated local internet network infrastructure and to develop standardized SOPs for transition reconciliation.