Evaluation of the Local Government Information System (Sipd) in The Management of Bos Funds of the Berau Regency Education Office

This research is motivated by the implementation of the Local Government Information System (SIPD) in the management of School Operational Assistance (BOS) funds in Berau Regency which aims to overcome a fragmented manual system, but instead raises fundamental problems. This descriptive qualitative research uses data collection methods through interviews, observations, and documentation, which is then analyzed with the CIPP (Context, Input, Process, Product) evaluation model. The results of the study reveal a philosophical conflict between the rigid SIPD architecture and the logic of the APBD and the spirit of BOS funds which demand flexibility according to the principles of School-Based Management (SBM). As a result, the workflow becomes rigid, verification by the agency tends to be shallow, and the phenomenon of "garbage in, gospel out" emerges, where the BPK Audit Results Report (LHP) finds the existence of incomplete SPJ and potential overpayment, even though users perceive an increase in accountability.