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All Journal ProBisnis : Jurnal Manajemen Advances in Management & Financial Reporting
Syafrudin Syafrudin
Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pemanfaatan Sistem Informasi Pemerintahan Daerah (SIPD) dan Kompetensi SDM terhadap Kualitas Laporan Keuangan melalui Sistem Pengendalian Internal Pemerintahan (SPIP) Nur Rizqikah; Chairul Adhim; Syafrudin Syafrudin
ProBisnis : Jurnal Manajemen Vol. 17 No. 03 (2026): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aimed to investigate the effect of the Regional Government Information System and human resource competence on the quality of local government financial reports, mediated by the Government Internal Control System. The research addressed the persistent challenges and fluctuating audit opinions regarding financial report quality in Dompu Regency despite existing technological interventions. A quantitative explanatory survey approach was employed, utilizing a saturated sample of fifty civil servants directly involved in financial management at the Regional Financial and Asset Management Agency of Dompu Regency. Data analysis was performed using Partial Least Squares Structural Equation Modeling. The results showed that the utilization of the regional information system had a positive and significant direct effect on both the quality of financial reports and the internal control system. Human resource competence positively influenced internal control but lacked a significant direct impact on financial report quality. Furthermore, the internal control system significantly improved financial report quality and partially mediated the effect of the information system. The study concluded that optimizing information technology required an effective internal control mechanism to truly transform technical utilization into optimal financial accountability.
The Impact of Product Innovation and Branding on Sales of Woven Fabrics Sri Erfanni; Chairul Adhim; Syafrudin Syafrudin
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.960

Abstract

Purpose: This study aims to determine the effect of product innovation and branding on sales of Muna Pa'a woven fabric in Ranggo Village, Pajo Subdistrict. Research Method: This study employed a quantitative, explanatory design. The population consisted of 100 people, all of whom were included in the sample using saturation sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression in IBM SPSS. Results and Discussion: The results indicate that, individually, both product innovation and branding have a positive and significant effect on sales of Muna Pa'a woven fabric. Collectively, these two variables also have a positive and significant combined effect on driving sales figures. Implications: These findings suggest that artisans and local governments should integrate pattern/design innovation with a strong brand identity strategy to expand the market sustainably. Originality: This study provides new contextual evidence that bridges the inconsistencies in previous literature, particularly regarding the dynamics of commercializing traditional textile crafts in rural areas.
Co-Authors Chairul Adhim Nur Rizqikah Sri Erfanni