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

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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 System Quality Factors and Information Quality on The Quality of Financial Reports Using SIPD RI at BPKAD of Sulawesi Tengah Province Nur Kholifah; Masruddin; Sugianto; Fikry Karim
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.10025

Abstract

The primary objective of this study is to evaluate and examine the influence of System Quality and Information Quality on Financial Report Quality related to the implementation of the Regional Government Information System (SIPD RI) within the Regional Finance and Asset Management Agency (BPKAD) of Central Sulawesi Province. SIPD RI serves as a centralized digital platform that supports local government activities in financial planning, budgeting, implementation, and reporting. This study employed a quantitative strategy utilizing the Structural Equation Modeling–Partial Least Squares (SEM-PLS) framework. Data collection was conducted by distributing a Likert-scale questionnaire (scored from 1 to 5) to BPKAD employees who routinely operate SIPD RI. The findings indicate that system quality and information quality have a constructive and meaningful impact on Financial Report Quality. These findings suggest that improving the performance of the system and information generated by SIPD RI can improve local government financial reporting standards. Thus, these results provide practical recommendations for local governments in optimizing the potential of SIPD RI in increasing public financial transparency and accountability.
Co-Authors Femilia Zahra Fikry Karim Fitria Nur Kholifah Nurdin, Jurana Sugianto