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All Journal Journal of Creative Power and Ambition (JCPA)
Surianto Ilham
Universitas Sembilanbelas November Kolaka, Indonesia
Economics, Econometrics & Finance

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Analysis of Information Technology Utilization and Internal Control Systems in Efforts to Enhance the Reliability of Bombana Regency Government Financial Reports Surianto Ilham; Muh. Sukran; Andi Iswan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

This study is motivated by the importance of public accountability achieved through reliable local government financial reporting. The research aims to analyze the utilization of Information Technology (IT) and the Internal Control System (ICS) in enhancing the reliability of financial reports within the Bombana Regency Government. A descriptive qualitative method was employed, utilizing data collection techniques such as observation, interviews, and documentation. The findings indicate that IT utilization has been implemented through the SIPD RI application and human resource development, although challenges regarding hardware infrastructure and network stability persist. The application of the five ICS components has proceeded effectively, particularly regarding the control environment and routine monitoring to mitigate fraud risks. An analysis of financial reports from the 2020–2024 period demonstrates the positive contribution of IT and ICS to report reliability, despite continued fluctuations in Locally-Generated Revenue (PAD) and a high reliance on transfer funds. In conclusion, synergy between strengthening technological infrastructure and managing system risks is essential to ensure the accuracy and timeliness of future financial reporting.
Accountability of PBB-P2 Recording and Financial Information Quality in Supporting SDG-Based Sustainable Village Development (A Qualitative Study in Petudua Village, Kolaka Regency) Hasmawati Timpa; Iien Rohmatun Nisa; Muh. Sukran S.; Surianto Ilham; Sriayu Pracita
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

This study analyzes the accountability of PBB-P2 recording and the quality of financial information as part of sustainable village development based on the Sustainable Development Goals (SDGs). The study uses a descriptive qualitative approach with a case study in Petudua Village, Tanggetada District, Kolaka Regency. Data were derived from observation, discussion, data-recording simulations, activity evaluation, and documentation involving 49 participants. The analysis focuses on taxpayer and tax-object data, revenue recording, transaction traceability, reporting, community understanding, and their relationship with financial accountability. The findings indicate that the quality of PBB-P2 recording is inseparable from the quality of taxpayer and tax-object data, administrative accuracy, staff capacity, and community understanding. Strengthening these processes can improve the reliability of financial information and reinforce accountability mechanisms. From an SDGs perspective, the strongest alignment is with SDG 16 on effective, accountable and transparent institutions and SDG 17 on domestic resource mobilization and partnerships. This study contributes an accounting perspective by positioning PBB-P2 not merely as a tax-collection issue but as a public transaction requiring documentation, recording, internal control, and accountable financial information. Because time-series revenue data, target-realization ratios, and arrears data were unavailable, the study does not claim a quantitative increase in revenue.
Co-Authors Andi Iswan Hasmawati Timpa Iien Rohmatun Nisa Muh. Sukran Muh. Sukran S. Sriayu Pracita