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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam Journal of Accounting and Finance Management (JAFM) International Journal of Economics, Business and Innovation Research
Rika Gamayuni, Rindu
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis The Effect of e-Budgeting and Government Internal Control System on The Quality of Financial Reporting of Local Government in Indonesia in Islamic Perspectives Setyawan, Wahyu; Rika Gamayuni, Rindu; Muhammad Ahmad, Shamsuddeen
IKONOMIKA Vol 4, No 2 (2019)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v4i2.5204

Abstract

The objective of this study is to determine the impact of e-budgeting and internal government control systems to financial reporting of  local governments in Indonesia as measured by the achievement of the unqualified opinion from the report of the Financial Audit Board (LHP BPK) on the Regional Government Financial Reports (LKPD). Financial reporting is a mechanism in the delivery of financial information and a representation of the financial position of transactions carried out by local governments , as an obligation of responsibility for the allocation and use of resources that are useful for accountability and transparency purposes.The implementation of e-budgeting and the government internal control system in the preparation of financial reporting is a means to realize accountability and transparency in governance in bureaucratic reform. This is consistent with the perspective of Islam provides guidance in the embodiment of the system of good governance government in the form of three pillars, namely transparency , accountability and participation . The study population was all local governments in Indonesia with a sample that local governments in Indonesia are already implementing e-budgeting in the 2017 -2018 . This research method is a quantitative empirical research method using secondary data with data analysis performed statistical tests using multiple linear regression with Eviews 9.0. The results of hypothesis testing and multiple regression analysis with  eviews 9.0 shows that e-budgeting and government internal control systems are simultaneously influenced positively to financial reporting of  local governments in Indonesia in the form of unqualified opinion.  Keywords :  E-Budgeting, Government Internal Control, Financial Reporting, Islamic Perspective.
Systematic Literature Review of Intellectual Capital in State-Owned Enterprises (BUMN) Indria Sari; Rika Gamayuni, Rindu; Asmaranti, Yuztitya
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2671

Abstract

This study aims to systematically review the literature on Intellectual Capital (IC) within the context of State-Owned Enterprises (SOEs) during the period of 2020 to 2025. Using a Systematic Literature Review (SLR) approach based on the PRISMA protocol, this article analyzes 30 indexed scientific journals relevant to the topic of IC and SOEs. The analysis reveals that Human Capital Efficiency (HCE) is the most dominant IC component influencing organizational performance, followed by Capital Employed Efficiency (CEE). The reviewed studies also indicate a growing trend in the use of the Value Added Intellectual Coefficient (VAIC) model and the increasing integration of IC with aspects of corporate governance (GCG), corporate social responsibility (CSR), and environmental uncertainty. Indonesia is recorded as the country with the highest number of related publications, followed by China and Italy. Although publication trends showed a significant increase during 2021–2022, qualitative research and multidimensional approaches to Relational Capital remain limited. This study recommends further exploration through longitudinal methods and cross-country comparisons to broaden the understanding of IC management in the public sector.
Sistem Informasi Akuntansi Terkomputerisasi dan Task Technology Fit Terhadap Kinerja Keberlanjutan Pada UMKM di Provinsi Lampung Fabiola, Erika; Rika Gamayuni, Rindu; Pratami Tidespania, Chara
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3237

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi (SIA) terkomputerisasi dan karakteristik tugas terhadap Task-Technology Fit (TTF), serta implikasinya terhadap perceived usefulness dan kinerja keberlanjutan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Provinsi Lampung. Latar belakang penelitian ini didasarkan pada masih rendahnya penerapan sistem informasi akuntansi pada UMKM, khususnya di wilayah semi-urban dan rural, yang berdampak pada rendahnya kualitas pengelolaan keuangan dan kinerja usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM di Provinsi Lampung. Teknik analisis data yang digunakan adalah Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS), yang meliputi pengujian outer model (validitas dan reliabilitas) serta inner model (pengujian hipotesis). Hasil penelitian menunjukkan bahwa Task-Technology Fit memiliki peran penting dalam meningkatkan perceived usefulness dan kinerja keberlanjutan UMKM. Selain itu, karakteristik tugas terbukti berpengaruh terhadap Task-Technology Fit. Namun, tidak semua hubungan antar variabel menunjukkan pengaruh yang signifikan, yang mengindikasikan bahwa implementasi sistem informasi akuntansi belum sepenuhnya efektif. Hal ini diduga disebabkan oleh adanya ketidaksesuaian antara teknologi yang digunakan dengan kebutuhan tugas serta keterbatasan literasi teknologi pada pelaku UMKM. Penelitian ini memberikan kontribusi teoretis dengan memperkuat relevansi model Task-Technology Fit dalam konteks sistem informasi akuntansi pada UMKM di daerah. Secara praktis, hasil penelitian ini diharapkan dapat menjadi dasar bagi pelaku UMKM, pemerintah daerah, dan pengembang sistem dalam merancang sistem informasi akuntansi yang lebih sesuai dengan kebutuhan pengguna, sehingga mampu meningkatkan kinerja keberlanjutan usaha secara optimal.
Co-Authors Fabiola, Erika Indria Sari Muhammad Ahmad, Shamsuddeen Pratami Tidespania, Chara Wahyu Setyawan Yuztitya Asmaranti, Yuztitya