Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business Economics and Business Journal
Femilia Zahra
Tadulako University
Economics, Econometrics & Finance

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Implementation Of SIPD in Budget Planning at BPKAD Palu City Fitria; Femilia Zahra; Jurana; Masruddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9726

Abstract

To improve regional financial management, the government has implemented a Regional Information System (SIPD). This study aims to analyze the implementation of SIPD in the budget planning process at the Palu City Regional Financial and Asset Management Agency (BPKAD), while identifying obstacles encountered and corrective measures to improve the quality of its implementation. The approach used in this study is a descriptive qualitative method by collecting data through observation, documentation studies and interviews, and making the Palu City BPKAD Office the research object. Data analysis was carried out referring to the analysis model of Miles and Huberman (1984). The results of this study indicate that the implementation of SIPD at the Palu City BPKAD has been going quite well, efficiently and effectively, although it still requires further development. These findings are evident in the increased efficiency and accountability in the budget planning process. The main obstacles identified include system delays when accessed simultaneously by multiple users, internet connection disruptions, and potential server overload. Addressing efforts are carried out through regular data backups, coordination with the development team for bug reporting, improving network stability, updating devices and infrastructure, and holding regular discussion forums with the Palu City Regional Apparatus Organizations (OPD). Keywords : Regional Financial and Asset Management Agency (BPKAD); Palu City; Budget Planning; Regional Information System (SIPD)
The Influence of Accountability and Transparency of Government Financial Reports on The Achievement of Sustainable Development Goals (SDGS 11) in Indonesia Astrid Astrid; Muhammad Iqbal; Femilia Zahra; Rudy Usman
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.369

Abstract

This study aims to analyze the influence of accountability and transparency in local government financial reports on the achievement of Sustainable Development Goals (SDGs) 11, specifically the indicator of access to decent and affordable housing in Indonesia. The study used panel data from 31 provinces during the 2021–2024 period with a total of 124 observations. The research data were obtained from the Central Statistics Agency (BPS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of financial reports. Data analysis was conducted using the Generalized Least Squares (GLS) method with a Random Effect Model (REM) approach. The results of the study indicate that accountability has a positive and significant effect on the achievement of SDG 11. These findings indicate that accountable regional financial management can increase the effectiveness of housing and settlement development programs. Transparency also has a positive and significant effect on the achievement of SDG 11, with a stronger effect than accountability. Openness of financial information encourages public oversight of regional budget use and increases the efficiency of development program implementation. The results of simultaneous testing indicate that accountability and transparency together have a significant effect on the achievement of the indicator of access to decent and affordable housing. The research findings support the theory of good governance, which places accountability and transparency as essential elements in improving the quality of local government governance. This study provides an empirical contribution regarding the relationship between local government financial governance and the achievement of sustainable settlement development in Indonesia.
Co-Authors Astrid Astrid Fitria Masruddin Muhammad Iqbal Nurdin, Jurana Rudy Usman