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TRANSPARENCY MODERATION IN SIPD TOWARDS GOVERNMENT PERFORMANCE IN MEDAN PETISAH DISTRICT Sitompul, Gloria Natasia; Vadhila, Ananda; Alfarizi, M Rafa; Putri, Claudia Nazmal; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.98

Abstract

Government performance plays a crucial role in achieving effective, efficient, and accountable governance. Its implementation still faces various administrative challenges, particularly those related to the utilization of the Regional Government Information System (SIPD) and the level of public information transparency. The quality of local government management is improved through data integration, accountability, and information transparency, designed as strategic instruments within the SIPD. Medan Petisah District has not yet had a significant and optimal impact on improving financial performance. This conceptual article aims to evaluate the role of transparency as a moderating variable and the relationship between SIPD implementation and government performance in Medan Petisah District. The issues evaluated include limited capacity in operating the SIPD, its implications for government performance, and the low level of public information transparency. The method used is a conceptual approach through literature studies on theories, various previous research results, and relevant government and regulatory information, transparency, and public sector performance. The expected results of this article are that transparency is able to moderate and strengthen the influence of the implementation of SIPD on improving the performance of the District Government which is compiled in a conceptual framework, and optimal transparency is expected to encourage the effective use of SIPD so that it has an impact on efficiency, accountability, and quality of public services in Medan Petisah District
Characteristics Of Human Resource Competencies On The Successful Implementation Of The Regional Government Information System (Sipd) In Improving The Quality Of Financial Reports At Uptd Pelayanan Sosial Dinas Sosial Provinsi Sumatera Utara Rizki, Dinar; Agustina, Ika; Sihotang, Iin Sri Ayu; Rahmadini, Najwa; Ramadhani, Annisa; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.99

Abstract

The purpose of this study is to examine the influence of human resource competency on the success of implementing the Regional Government Information System (SIPD) and its impact on the quality of financial reports at Uptd Pelayanan Sosial Dinas Sosial Provinsi Sumatera Utara. This research was conducted at Uptd Pelayanan Sosial Dinas Sosial Provinsi Sumatera Utara.The research employed a descriptive qualitative approach, with data collection techniques including in-depth interviews, participant observation, and documentation studies. The research informants consisted of structural officials, SIPD operators, planning staff, and senior employees who are directly involved in the implementation of SIPD. The findings indicate that technical competence, system knowledge, and work attitudes have a significant influence on the successful implementation of SIPD. The main obstacles identified include the lack of specific training, limited digital infrastructure, differences in perceptions among operators, and resistance from senior employees toward new technologies. The implementation of SIPD has not yet been fully optimized, as there are still discrepancies in data input, errors in planning logic, and a low level of understanding of the system workflow. Therefore, strategies to strengthen human resource competencies are required, including intensive training programs, continuous technical assistance, standardization of standard operating procedures (SOPs), and the enhancement of digital culture. This study confirms that the quality of human resources is a fundamental foundation for the success of digital government initiatives at the regional level.  
Analysis Effectiveness Sipd In Regional Development Nurmayani; Ananda, Nelva; Salsabilah, Sabrina; View, Jessica Bi Yolanda; A.Sitorus, Mahza Dumoli; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.102

Abstract

Abstract:. The Regional Government Information System (Sistem Informasi Pemerintahan Daerah – SIPD) serves as an integrated system that supports local governments in carrying out planning, budgeting, and reporting processes. Through the implementation of SIPD, regional government data become more integrated, enabling resource management to be conducted in a transparent and accountable manner in order to achieve more effective regional development. Based on Ministry of Home Affairs Regulation Number 77 of 2020 concerning the Technical Guidelines for Regional Financial Management, the management of regional finances is required to be carried out through information systems covering the stages of planning, budgeting, implementation, administration, reporting, and accountability. This study aims to analyze the extent to which SIPD is utilized and accepted by users, as well as to assess its effectiveness by examining in depth the value of its benefits for the central government in terms of data integration, for local governments in accelerating development processes, and for the public in enhancing transparency of public services. Using a descriptive qualitative method based on a review of relevant literature, this study applies the Technology Acceptance Model (TAM) as its analytical framework. The expected results are to describe the role of SIPD in accelerating regional development and optimizing data integration among the central government, local governments, and the community
Analysis of Public Service Effectiveness in the Implementation of Mobile JKN Application in Deli Serdang Regency Dalimunthe, Nurhidayah; Adelia, Cyndi; Maulidia, Diva; Arihan, Reva Putri; Febrianti, Dina; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.103

Abstract

The development of information technology is driving the transformation of public services, including digital-based health services. The Social Security Administering Agency (BPJS Kesehatan) launched the Mobile JKN application as a means to facilitate independent access to National Health Insurance (JKN) services. This study aims to analyze the effectiveness of public services through the implementation of the Mobile JKN application in Deli Serdang Regency. This study uses a conceptual approach (conceptual paper) that aims to analyze the effectiveness of public services in the implementation of the Mobile JKN application in Deli Serdang Regency. Research data was obtained through a literature review that includes books, journals, policy reports, and scientific articles related to digital public services. This study integrates the concept of public service effectiveness according to the New Public Service Principles theory and the information system success model according to the DeLone and McLean theory in one conceptual framework. The results of the study indicate that the implementation of the Mobile JKN application has been assessed as effective in digital-based public services to improve efficiency, accountability and transparency of health services to the public.  
Digital Competence as a Moderating Variable in the Influence of Accounting Information Systems on Financial Reporting Quality Jhon, Hasinggaan; Atikasari, Dinda; Pahena, Jihan; Rangkuti, Asri Rama Gita; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.104

Abstract

This study aims to analyze the effect of digital competence on the quality of financial reports, with the accounting information system (AIS) serving as a mediating variable. The research adopts a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with data obtained from 100 observations. The path coefficient analysis reveals that digital competence has a negative and insignificant direct effect on the quality of financial reports (-0.016). However, digital competence has a positive and significant effect on AIS (0.989), and AIS, in turn, has a positive and significant effect on the quality of financial reports (1.016). The indirect effect analysis indicates that AIS fully mediates the relationship between digital competence and the quality of financial reports, with an indirect effect value of 1.004. The R-square values for the quality of financial reports and AIS are 0.999 and 0.977, respectively, indicating that the model has very high predictive power. In conclusion, digital competence does not directly improve the quality of financial reports; however, its contribution is highly crucial through the strengthening and effective utilization of accounting information systems. The implications of this study highlight the importance of investing in the development of reliable AIS to transform digital competence into improvements in the quality of financial information.
Siskeudes As A Village Governance Instrument: An Analysis Of Effectiveness And Implementation Challenges Hayati, Tri; Bangun, Raihatunnisa; Tampubolon, Jason Nicholas Bonar Parulian; Muchsin, Muhammad Arsyad Hawari; Marpaung, Glen Hasian; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.109

Abstract

The Village Financial System (Siskeudes) was developed by BPKP and the Ministry of Home Affairs as a digital instrument to enhance transparency, accountability, and effectiveness in village financial management. This study aims to analyze the effectiveness of Siskeudes in supporting village financial governance and to identify the challenges encountered during its implementation. The research employs a descriptive qualitative approach, with data collected through in-depth interviews, observations of Siskeudes usage processes, and document reviews, including the Village Budget (APBDes), accountability reports, and application-generated outputs. The research informants include the Village Head, Village Secretary, Finance Officer, Siskeudes operator, Village Consultative Body (BPD), and village facilitators in Suka Damai Village, Kuala Subdistrict, Langkat Regency. The findings indicate that Siskeudes is effective in improving administrative order, accelerating report preparation, minimizing potential irregularities, and strengthening public transparency and accountability. The application also facilitates audits through automatically structured and consistent transaction records. However, the effectiveness of implementation is hindered by limited human resource competencies, inadequate technological infrastructure, reliance on a single operator, suboptimal data synchronization, and updates to the system that are not always accompanied by improvements in village officials’ capacities. This study recommends strengthening human resource capacities, improving digital infrastructure, integrating data across institutions, and developing a system that is more adaptive to village needs. These findings affirm that Siskeudes is a strategic instrument for realizing modern and accountable village governance
The Integration of Public Information Systems (PIS) in Fraud Prevention within Government Agencies Aisyah, Amanda Putri; Prihandiki, Alfan; Zahira, Zaskia; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.111

Abstract

The integration of Public Information Systems (PIS) plays a key role in enhancing transparency and preventing fraud within government agencies. This study analyzes the effect of PIS integration on fraud prevention by incorporating information quality and government accountability as mediating variables. The research employs a quantitative approach using PLS-SEM (SmartPLS). Data were collected from government employees who utilize PIS in administrative and financial management processes. The results indicate that PIS integration has a significant effect on information quality and government accountability. Both information quality and accountability are also shown to have a positive influence on fraud prevention. Meanwhile, the direct effect of PIS integration on fraud prevention is relatively moderate but becomes stronger through the mediating roles of these two variables. These findings emphasize that the effectiveness of PIS in preventing fraud is highly dependent on the accuracy of information and the accountability mechanisms generated by the system. This study implies that government agencies need to strengthen system integration, enhance interoperability, and ensure information reliability to sustainably reinforce fraud prevention efforts.
The Influence of Financial Literacy and Financial Technology on the Quality of Financial Statements Purwanti, Rizki; Agustin, Khairunnisa; Sari, Kartika; Fitriani, Novi; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.112

Abstract

    This study examines the impact of financial literacy (the ability to understand and manage financial concepts) and financial technology (the use of digital tools to record, manage, and report finances) on the quality of financial reports (relevance, consistency, accuracy, and timeliness). Using a quantitative approach through a questionnaire survey of accounting students, the analysis includes validity, reliability, classical assumptions, and multiple linear regression tests. Results: Financial literacy has a significant positive effect on report quality; financial technology is not partially significant; together, the two contribute 34.8%, with the remainder influenced by other factors. This study is expected to enrich accounting theory and provide practical guidance for improving reporting standards.  
Government Performance Analysis Through Health Services for Low Income Mindle Track Kartu Indonesia Sehat (KIS) in South Binjai District Harahap, Aisyah Winanda; Azriana, Alya; Tarigan, Asmaria Naomi; Liana, Devi; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.119

Abstract

Government performance in delivering public services has long been a central concern, particularly in the health sector, which directly affects people’s well-being. Within the framework of Program Jaminan Kesehatan Nasional (JKN), providing accessible and high-quality healthcare services for Kartu Indonesia Sehat (KIS) holders serves as an important indicator of the effectiveness of government social policies. This study aims to analyze government performance in providing healthcare services to low-income KIS beneficiaries in South Binjai District. A descriptive qualitative approach is employed to explore social realities in depth. Primary data are gathered through open-ended questionnaires distributed to low-income KIS users. The collected data are analyzed to yield empirical insights into community experiences, perceptions, and evaluations of the healthcare service quality they received.
The Influence of Service Quality of the Mobile JKN Application on the Satisfaction of BPJS Kesehatan Participants Sa’adah, Hidayana; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.120

Abstract

This study aims to analyze the effect of service quality and system quality on user satisfaction with the Mobile JKN application. The study employs a quantitative approach using primary data collected through questionnaires distributed to 100 Mobile JKN users. The sampling technique applied is purposive sampling. Data analysis is conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS. The results indicate that service quality has a positive and significant effect on user satisfaction. In addition, system quality also has a positive and significant effect on user satisfaction. However, system quality does not have a significant effect on service quality. These findings suggest that user satisfaction with the Mobile JKN application is influenced by both perceived service quality and system quality. Therefore, continuous improvement of service quality and system quality is necessary to enhance user satisfaction with the Mobile JKN application
Co-Authors A.Sitorus, Mahza Dumoli Aan Hasanah Adam Malik Adelia, Cyndi Adib Rofiuddin Basori Adipati, Atikah Aripah Afrizal Nehemia Toscany Afsha Harnia Agung Nugraha AGUS AGUS SETIAWAN Agustin, Khairunnisa Ahmad Affandi Ahmad Sani Aisyah, Amanda Putri Alam Bakti Alfarizi, M Rafa Alfiyansyah, Hikmal Alhaq, Mutia Alya, Alya Febbyyana Basuki Alya, Anggi Amelia, Nina Ana Maryana Ananda, Nelva Andini Syahputri Annisa Ramadhani Ansari, Nia Rahmawati Anyan Aprilliani, Lili Ardika, Nurul Ariesta, Gobel Gina Arif Nugraha Arihan, Reva Putri ariska, mutiara Arjuna Asih, Surya Atika Almasshadrina Atikasari, Dinda Atjih Sukaesih Ayu Aulia Oktaviani Ayunanda, Windi Azriana, Alya Azzahra, Fathonah Bangun, Raihatunnisa Benius Berutu, Minar Buqhory , Albar Al Bustami, M. Irwan Cep Mulyana Chaerul Rochman Chindra Saputra Chyril Futuhana Citroresmi Prihatiningtyas, Nindy Dalimunthe, Nurhidayah Damanik, Bahrudi Darwis Hude Desi Kisbianty, Desi Desi Sity Rahmah Dewi, Husnainy Dian Sari Dina Mayadiana Suwarma Dunifa, La Eka Melati Erni Haryanti Exaudi Eza Mario Firmansyah FA Bambang Sukoco Fajarwati, Lusy Fajriah Inayati Faracty, Cilciva Ajeng Gita Fathi, Muhamad Fauzia, Melia Febrianti, Dina Fery Purnama, Fery Findi Alexsandy Fiqhi Alfiansyah Fitri Hayati Kurnia Fitri Yati Sa’diah fitri, Nenden Fitriani, Novi Gangan Sayid Mikdad Ghina Fadlilah Sukmara Gilang Prakoso, Amandha Gladys Dwika Aprilia Grabriella, Stefany Gulo, Priska Gulto, Eva Ulina Gunawan, Syifa Delfiani Habibi Hadiyanto Halimah Hamdika Yendri Putra Handayani, Sri Harahap, Aisyah Winanda Harahap, Ramadhan Harahap, Yasmin Harianja, Yohana Ewicha Harinie, Luluk Tri Hendra Sudarso Hendry Qurniawan Hengky Remora Hengky Remora. Hersadjati, Maximilianus Aditya Hidayatulloh, M. Deni Hura, Rizen Chariswan Grace I Putu Agus Dharma Hita Ibnu Andli Marta IBNU SANI Ida Ayu Putu Sri Widnyani ika agustina Ilham Ramdhan Nasution Imam Tazali Istoningtyas , Marrylinteri Jhon, Hasinggaan Joseph Tumiwa KARMAN, ZULFI Kartika Sari Kartikawangi, Dorien Khairun Niswa Khairunnisa, Najma Kisbianty , Desi Koestijanto Kulsum, Fitriani Kusuma, Hero Wirasmara Kusumastuti Laia, Tri Putrianis Lelo Sintani Liana, Devi Linda Lisdiana Linda, Linda Meliawati Lita, Lita Hepika Ginting Lokananta, Arbi Cristional Lola Yorita Astri, Lola Yorita Long, Ahmad Sunawari M. Iqbal Gelar Budiman Mahfudz Mahfudz Margiyono Suyitno Maria Theresia, Darini Mariyam Marpaung, Glen Hasian Marrylinteri Maulidia, Diva Meha, Azun Frinaldi Miftahurrahmah Sinaga Miftha Rizkin Minan Chusni Mira Agustia Muchsin, Muhammad Arsyad Hawari Muhammad Dharma Tuah Putra Nasution Muhammad Ilham Rahmadi Muharrammaini, Ulfa Musabikha Nasaruddin Umar Nasrun Nazahah Juhana, Manar Neng Lani Ni Gusti Ayu Lia Rusmayani Nikitasari, Arini Noviani Nugroho Sampurno Nugroho, M. Restu Nur Aisyah Nur Arief Hidayatullah Nurdita Indriawati Nurkhofifah, Siti Nurmaulida, Winda Nurmayani Nurulhajj, Fadilah Arfan Nyimas Dilviana Oding Ahmad Effendy Olivia Deslovita Ginting Oman Warman Pahena, Jihan Pandra, Viktor Panjaitan, Lasmian Pasaribu, Elvandry Piantel Prasetyo Jati, Rocky Pricillia Desy Tanadi Prifiharni Prihandiki, Alfan Priyatna Hendriawan Priyotomo Puja Rizky Ramadhan Purwanti, Rizki Putri , Oka Karma Putri, Bela Amanda Putri, Claudia Nazmal Putri, Nasywa Rachma, Salma Raudya Rahmadini, Najwa Ramadhan Tanjung, Aulia Ramadhana, Tri Rangkuti, Asri Rama Gita Rasywir, Errisya Riastuti Riyanti, Triska Riza Pahlevi, Riza Rizal Rahmatullah Rizkarima Rizki, Dinar Rizki, Mhd. Nanda Rizqi, Rania ROBY SETIAWAN Rohmat Mulayana Rohmat Mulyana Sapdi Rohmat Mulyana Sapdi Rohmat Mulyana, Rohmat Rukmini Windiarti Soebadio Safitri Rohmawati Saharuna , Zawiyah Saifudin Salsabilah Salsabilah, Sabrina Salwa, Shakira Samaria Simangunsong Sangkot, Khadijah Sapdi, Rohmat Mulyana Saumantri, Theguh Sa’adah, Hidayana Sa’ban Fauzi, Ifan Sembiring, Mutia Septian, Fadillah Setiawan, Abdi Sibuea, Jeff Denver Siburian, Dian Sihombing, Marlina Br Sihotang, Iin Sri Ayu SIKA, XAVERIUS Sirait, Hapipah Zahra Siregar, Hairani Sitanggang, Romauli Siti Zahara Sitompul, Bella Viona Sitompul, Gloria Natasia Slamet Riyadi Sofa, Aulia Rizka Sri Astuti Sri Juwita, Sri Sri Wahyuni Sri, Widata Sudirman , Ahmad Suhaeni Suhertini, Heni Suhroji Adha Sulaminingsih Surahman, Nabilah Putri Susanto, Heri Rahmat Syakilla, Alya An Nais Tampubolon, Jason Nicholas Bonar Parulian Tanjung, Muhammad Irvan Tarigan, Asmaria Naomi Taufik Hidayatulloh Taufiqurrahman Tedi Priatna Tri Hayati Trianti, Elis Tumanggor, Rinawati Ujang Nurjaman Ujang Nurjaman, Ujang Ulhaq, Muhammad Miftah Una, Syamsul Vadhila, Ananda Vally Adha Dwianto Vera Fachriyah, Neng View, Jessica Bi Yolanda Viktro Pandra Vinola Herawaty Wahyuniar Widowati, Ririh Willy Wina Milestari, Ika Windhy Puspitasari Windi Wulandari Windo Dicky Irawan Yerik Arifianto Singgalen Yulaikah Yuli Maulana yulia Yusnita, Nasution Zahira, Zaskia Zainal Arifin Zandroto, Irwanndri Zayadi