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This Author published in this journals
All Journal Islamic Economics and Finance Journal
Mira
Universitas Muhammadiyah Makassar, Indonesia
Economics, Econometrics & Finance

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Analysis of Digital Technology Implementation in Enhancing Financial Management Effectiveness Sindi Nopita Sari; Samsul Rizal; Idil Rakhmat Susanto; Mira
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.364

Abstract

This descriptive qualitative study analyzes the implementation of the Regional Government Information System (SIPD) at BPKD Gowa Regency, its contribution to effective financial management, and the factors that support and hinder it through interviews and observations. The findings show that SIPD has been implemented comprehensively since 2025, covering everything from financial planning to reporting, and is further supported by features such as Electronic Signatures (TTE) and QRIS. The system is proven to enhance time efficiency, data accuracy, transparency, accountability, and real-time oversight. Primary supporting factors include strong leadership commitment, clear regulatory frameworks, routine technical guidance, and close coordination with central authorities. However, the implementation still faces notable obstacles, including heavy dependency on central server stability, a lack of formal training for system operators, data integration hurdles, and application feature limitations. Overall, SIPD plays a crucial role in optimizing regional financial management, though its ultimate success remains heavily dependent on infrastructure readiness and the competence of human resources.
Kualitas Informasi Akuntansi dan Kompetensi Pegawai terhadap Kinerja Pengelolaan Keuangan Khairatil Mar'ah; Samsul Rizal; Ainun Arizah; Mira
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.365

Abstract

This study aims to determine the effect of Accounting Information Quality (AIQ) and Employee Competence (EC) on Financial Management Performance (FMP). This study applied a quantitative approach. Data were collected using a Likert scale 1-5 questionnaire from 48 employee respondents at BPKD Gowa Regency (saturation sampling) and analyzed using SmartPLS Version 4.1.1.4. Results showed AIQ has a positive and insignificant effect on FMP (β=0,154, p>0,05). EC has a positive and significant effect on FMP (β = 0,706, p < 0,05). These findings emphasize that although the availability of accounting information has the potential to support financial management, in reality its utilization is not yet optimal in daily operational activities. Employee Competence, which is a crucial element, is capable of driving maximum financial management performance.
Co-Authors Ainun Arizah Idil Rakhmat Susanto Khairatil Mar&#039;ah Samsul Rizal Sindi Nopita Sari