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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Putri Rizkiyah
Universitas Sriwijaya
Economics, Econometrics & Finance

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Determinasi Keberhasilan Digital government pada Pemerintah Daerah: Tinjauan Sistematis atas Faktor Organisasi dan Tata Kelola Putri Rizkiyah; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Digital transformation in local governments has become a central focus of public sector reform. However, existing studies often examine the determinants of Digital government success separately, such as organizational capacity, institutional pressure, or governance mechanisms. This study synthesizes the main factors influencing Digital government success at the local level and proposes an integrated framework explaining their interconnections. A qualitative Systematic Literature Review (SLR) was conducted following PRISMA 2020 guidelines. From 482 identified records, 36 peer-reviewed articles published between 2021 and 2026 met the inclusion criteria and were analyzed. The findings indicate that Digital government success is multidimensional, driven by three interconnected dimensions: organizational capacity, institutional pressures, and collaborative governance. Organizational factors such as leadership and digital capabilities form the foundation, while institutional pressures act as catalysts and collaborative governance supports sustainability. The study proposes an integrated conceptual model highlighting Digital government success as the result of dynamic interactions among these factors.
Paradoks Komitmen dalam TQM: Eksplorasi Hubungan antara Psychological Ownership dan Zero Defect Kisma Dian; Putri Rizkiyah; Talita Adelia Zahira; Sasha Salsabilah; Mukhtaruddin Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

In global business dynamics, the integration of quality management systems and organizational behavior plays a key role in sustaining quality standards. The relationship between Psychological Ownership and the zero-defect principle in Total Quality Management (TQM) highlights the importance of individual psychological factors beyond technical procedures. This phenomenon reflects a “commitment paradox,” where strict structural controls and standardized processes are required to minimize errors, yet success largely depends on employees’ intrinsic motivation and sense of ownership. Literature synthesis indicates that individuals with strong Psychological Ownership demonstrate greater responsibility and proactively prevent errors. Integrating organizational behavior with quality management perspectives suggests that aligning TQM structures with Psychological Ownership can strengthen sustainable quality performance and organizational competitiveness.
Dekonstruksi Kegagalan Prinsip Value For Money: Analisis Ketimpangan Realisasi Pendapatan Dan Belanja Daerah Aribah Muthi’ Choironi; Putri Rizkiyah; Arya Pamungkas Pitu Alam; Kisma Dian; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The imbalance between realized regional revenue and expenditure is a key indicator of the failure to implement the Value for Money (VfM) principle in regional financial governance. A systematic literature review (SLR) identified that effective revenue target achievement is often not accompanied by adequate spending efficiency. This phenomenon is caused by three systemic factors: fragmented indicator design that separates effectiveness and efficiency measurements, information asymmetry in agency mechanisms, and the dominance of administrative indicators in the Public Financial Management (PFM) system. This situation creates an "illusion of administrative compliance" where regions appear to perform well in terms of ratios but fail to optimize public value substantively. A transformation of the evaluation paradigm is needed, focusing on consistency across the 3E dimensions (economy, efficiency, and effectiveness) through instruments such as the VfM Consistency Index to ensure the sustainability of public value.
Co-Authors Aribah Muthi’ Choironi Arya Pamungkas Pitu Alam Kisma Dian Mukhtaruddin Mukhtaruddin Rina Tjandra Kirana DP Rina Tjandra Kirana DP Sasha Salsabilah Talita Adelia Zahira