Electronic Theses and Dissertation

Penelitian ini bertujuan untuk mengevaluasi penerapan Sistem Informasi Gampong (SIGAP) di beberapa gampong di Kota Banda Aceh dengan fokus pada kelengkapan pengungkapan informasi, risiko teknologi informasi, dan efektivitas pengendalian internal. Penelitian ini menggunakan metode kualitatif deskriptif melalui wawancara mendalam dengan aparatur gampong serta observasi langsung terhadap penggunaan SIGAP. Hasil penelitian menunjukkan bahwa proses input SIGAP belum optimal akibat keterbatasan perangkat, kemampuan operator, dan ketidakstabilan jaringan internet. Output SIGAP sudah tersedia, namun pemanfaatannya oleh masyarakat masih rendah karena data yang ditampilkan belum diperbarui secara berkala. Kelengkapan pengungkapan informasi ditentukan oleh tingkat pemahaman aparatur, komitmen pimpinan, infrastruktur teknologi informasi, keberadaan SOP, pelatihan, serta pengawasan. Risiko teknologi informasi yang teridentifikasi meliputi kehilangan data, kesalahan input, gangguan sistem, dan lemahnya keamanan. Pengendalian internal telah diterapkan, namun belum merata di setiap gampong. Penelitian ini merekomendasikan peningkatan pelatihan, pembaruan infrastruktur, serta penguatan pengendalian internal berbasis teknologi informasi guna menjamin transparansi dan akuntabilitas penyelenggaraan pemerintahan gampong.

Kata Kunci: SIGAP, Pengungkapan Informasi, Risiko TI, Pengendalian Internal.

This study aims to evaluate the implementation of the Gampong Information System (SIGAP) in several gampongs in Banda Aceh City, focusing on the completeness of information disclosure, information technology risks, and the effectiveness of internal controls. This study uses a descriptive qualitative method through in-depth interviews with gampong officials and direct observation of SIGAP usage. The results show that the SIGAP input process is not yet optimal due to limitations in equipment, operator capabilities, and internet network instability. SIGAP output is available, but its utilization by the community is still low because the data displayed is not updated regularly. The completeness of information disclosure is determined by the understanding of officials, the commitment of leaders, IT infrastructure, the existence of SOPs, training, and supervision. The information technology risks identified include data loss, input errors, system disruptions, and weak security. Internal controls have been implemented but are not uniform in every village. This study recommends improving training, upgrading infrastructure, and strengthening IT-based internal controls to ensure the transparency and accountability of village administration. Keywords: SIGAP. Information Disclosure, IT Risk, Internal Control.