This research aims to describe and analyze the implementation of the Local Government Information System (SIPD) in budget management and identify supporting and inhibiting factors. The research was conducted at the Technical Implementation Unit (UPT) of Kaliorang District Education, East Kutai Regency. Data analysis techniques in this study used qualitative analysis with an inductive approach. The results showed that implementing the Local Government Information System (SIPD) in the Kaliorang Education Unit faced several challenges, such as the lack of socialization, training, and clarity of information from the Education Office. Nevertheless, there is a high commitment from policy implementers and adequate support facilities, such as computer equipment and internet networks, which help with budget management. To increase the effectiveness of SIPD use, improvements are needed in communication between the education office and UPT, as well as the provision of clearer technical guidelines so that implementers can better understand and optimize the use of the SIPD application to the fullest. Policy implementers are expected to improve socialization and training on the use of SIPD for all operators, as well as prepare clear SOPs, periodic evaluations, internet network improvements, and additional training to support the effectiveness of budget use.