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Abstract
This study aims to identify the challenges and solutions in implementing the Indonesian Regional Government Information System (SIPD RI) in the accounting and financial reporting processes in Morowali Regency. The implementation theory utilized in this research is George C. Edward III’s policy implementation model. The study adopts a qualitative approach with an applied research design. The data collection techniques used in this study are as follows observation, interviews and documentation. The findings reveal several challenges in implementing SIPD RI, including a lack of staff understanding, insufficient technical guidance, limited accessibility of features, inadequate internet and central server infrastructure, and the absence of standard operating procedures (SOPs). Proposed solutions to address these challenges include budgeting for expert services, planning for technical guidance activities, intensive coordination with the Ministry of Home Affairs, planning improvements to internet infrastructure, and developing SOPs for accounting and reporting processes.