Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Journal of Information Systems and Informatics Journal of Accounting, Management, Economics, and Business
Desi Pujiati
Gunadarma University
Computer Science & IT Economics, Econometrics & Finance

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Enterprise Architecture Design for the Electronic-Based Government System (SPBE) at the East Kalimantan Housing and Settlement Office Using the TOGAF ADM Framework Eko Junirianto; Agustinus Frizt WIjaya; Desi Pujiati; Dewi Safitriani; Reza Andrea
Journal of Information System and Informatics Vol 8 No 3 (2026): June
Publisher : Asosiasi Doktor Sistem Informasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63158/journalisi.v8i3.1638

Abstract

The Electronic-Based Government System (SPBE) is a central component of Indonesia's digital governance strategy. At the East Kalimantan Housing and Settlement Office (Disperkim), the quality index of residential areas has persistently failed to reach its annual target, indicating fragmented information system use and structural inefficiencies in managing infrastructure, facilities, and public utilities (PSU) services. This study proposes an enterprise architecture design based on the TOGAF ADM framework to address this gap. Employing an architectural design research approach, the study collected primary data through semi-structured interviews with five Disperkim stakeholders and secondary data from Presidential Regulation No. 95 of 2018 on SPBE. The resulting blueprint covers four domains, business, data, application, and technology, and is aligned with organizational performance indicators and regulatory requirements. A key contribution is the proposed integration of the Sakti Gemas mobile application as a centralized public service platform that is expected to support more responsive PSU service delivery. The proposed architecture was validated at the design level through a Focused Group Discussion (FGD) with key Disperkim stakeholders, confirming its contextual appropriateness and technical feasibility. No implementation or quantitative service-performance evaluation has been conducted; operational impact can only be measured after system deployment. This study contributes a replicable architectural model for improving digital governance effectiveness in similar regional government institutions.
Application of PSAK 109: Expected Credit Loss in The Establishment of Allowance for Impairment Loss Sukmawati Sukmawati; Desi Pujiati
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 4 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i4.2447

Abstract

Purpose – This research aims to analyze the application of Expected Credit Loss (ECL) and the establishment of an Allowance for Impairment Losses (CKPN) at PT Bank Rakyat Indonesia (Persero) Tbk in accordance with PSAK 109. Methodology – The research method used was a qualitative descriptive approach involving a document analysis of the company’s financial statements, annual reports, and accounting policies. Findings – The research findings indicate that Bank Rakyat Indonesia (Persero) Tbk has implemented the ECL model by classifying financial assets into three stages of impairment—Stage 1, Stage 2, and Stage 3—in accordance with the level of credit risk. In calculating ECL, the bank also considers historical information, current economic conditions, and projections of future economic conditions (forward-looking information). The establishment of the credit loss provision is based on the results of the ECL measurement as a form of applying the principle of prudence in anticipating potential credit losses. Novelty – This research applies PSAK 109, which combines Expected Credit Loss (ECL) and the establishment of an Impairment Loss Reserve (CKPN), taking into account historical information, current economic conditions, and projections of future economic conditions (forward-looking information). Significance – The implementation of this model improves the quality of credit risk measurement, the transparency of financial reporting, and the reliability of information for stakeholders. Overall, the research findings indicate that Bank BRI’s implementation of ECL and establishment of CKPN are in accordance with the provisions of PSAK 109.
Co-Authors Agustinus Frizt WIjaya Dewi Safitriani Eko Junirianto Reza Andrea Sukmawati Sukmawati