Gracya, Rosalyn, and Lilik Purwanti. “Implementation of Regional Government Information System Policy (SIPD) in Yapen Islands Regency: Using Van Meter and Van Horn Models”. Summa : Journal of Accounting and Tax, vol. 4, no. 1, Jan. 2026, pp. 27-41, doi:10.61978/summa.v4i1.1238.