ANALISA EFEKTIVITAS BRIDGING SYSTEM ANTARA SIPD-BLUD DENGAN CMS-BANK JATENG PADA TRANSAKSI PEMBAYARAN BELANJA BLUD RSUD BENDAN KOTA PEKALONGAN
DOI:
https://doi.org/10.48144/neraca.v22i1.2179Keywords:
efektivitas, bridging system, SIPD BLUD, CMS BANK JATENG, SPD BLUDAbstract
The rapid advancement of information technology today enables institutions to develop information systems to support their operational activities. Since 2021, RSUD Bendan Kota Pekalongan has implemented SIPD BLUD (Local Government Information System for Regional Public Service Agencies) for financial management, including the recording of hospital revenues, cash expenditures, and accounts payable. Meanwhile, to process BLUD expenditure payments, RSUD Bendan utilizes the CMS Bank Jateng (Cash Management System), an internet banking application specifically designed for regional government organizations (OPD). This article aims to analyze the effectiveness of the bridging system between SIPD BLUD and CMS Bank Jateng in facilitating BLUD expenditure payment transactions at RSUD Bendan. This study employs a qualitative descriptive research methodology, relying on primary data obtained through interviews and direct observation. To enhance data validity, methodological triangulation was applied by comparing the results of interviews with observations. The findings indicate that the bridging system between SIPD BLUD and CMS Bank Jateng functions as expected and is effective, as evidenced by the successful disbursement of BLUD payments from RSUD Bendan to vendors in accordance with the information provided in the SPD (Disbursement Order Letter) issued by the SIPD BLUD application.
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