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All Journal Al-Kharaj: Journal of Islamic Economic and Business Journal of Economics and Management Scienties
Fikry Karim
Tadulako University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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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): 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.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.
APIP Capabilities, SPIP Maturity, Audit Opinions, and Follow-Up on Audit Recommendations for Corruption Prevention Asrul Hidayatul; Muhammad Din; Muhammad Ikbal Abdullah; Fikry Karim
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.313

Abstract

This study aims to analyze the influence of the capabilities of the Government Internal Supervisory Apparatus (APIP), the maturity of the Government Internal Control System (SPIP), audit opinions, and follow-up on audit recommendations on the prevention of corruption in local governments in Indonesia. The method used is quantitative with purposive sampling techniques in 442 district and city local governments during the 2019-2023 period. The results show that APIP capabilities and SPIP maturity have a significant positive effect on corruption prevention, meaning that improving APIP capabilities and SPIP maturity can strengthen the oversight system and increase the effectiveness of corruption prevention. On the other hand, although audit opinions have a positive impact on transparency, their effect on corruption prevention is not proven to be significant. This shows that audit opinions alone are not sufficient to prevent corruption without concrete follow-up. This study also found that follow-up on audit recommendations has a significant effect on improving the quality of financial reports and reducing the potential for corruption. Therefore, this study suggests that local governments should focus more on strengthening APIP capabilities, implementing a more mature SPIP throughout the region, and ensuring effective follow-up on audit recommendations. This step is expected to strengthen corruption prevention, increase accountability, and improve transparency in regional financial management. This study contributes to improving cleaner and more accountable governance.
Co-Authors Asrul Hidayatul Masruddin Muhammad Din Muhammad Ikbal Abdullah Nur Kholifah Sugianto