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All Journal Jurnal MEBIS (Manajemen dan Bisnis) Jurnal Ilmiah Manajemen Kesatuan KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi
Purwanto, Sayugo Adi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Optimizing E-Government for Enhanced Transparency and Accountability in Local Governance Dwibin Kannapadang; Munawaroh, Siti; Purwanto, Sayugo Adi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3962

Abstract

Optimizing e-Government has become crucial for local governments to improve public service delivery, enhance transparency, and strengthen accountability in the digital era. This study aims to analyze the influence of e-Government optimization on improving transparency and accountability in local governments in Indonesia. The research is driven by the growing importance of digital bureaucracy systems in realizing open and responsible governance. A quantitative explanatory approach was employed, involving 150 respondents from five local governments that have implemented the electronic-based government for at least three years. The research instrument was developed using Electronic-Based Government System indicators and analyzed through Structural Equation Modeling e-CRM Partial Least Squares (SEM-PLS). The findings show that e-Government optimization has a positive and significant impact on both transparency (path coefficient = 0.67; R² = 0.58) and accountability (path coefficient = 0.72; R² = 0.64) at a 5% significance level. These results suggest that successful e-Government implementation encompassing technological infrastructure, system interoperability, managerial support, user competence, and digital service quality meaningfully contributes to information openness and public accountability. This study offers theoretical contributions to the literature on e-Governance and practical insights for local governments in designing effective, inclusive, and sustainable digital strategies.  
DAMPAK EFEKTIVITAS KOMITE AUDIT DAN DEWAN PENGAWAS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUMDA AIR MINUM BATIWAKKAL DI KABUPATEN BERAU Munawaroh, Siti; Ganie, Djupiansyah; Purwanto, Sayugo Adi; Correia, Caetano Carceres
KINDAI Vol 21 No 1 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i1.2110

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas komite audit dan dewan pengawas terhadap kualitas laporan keuangan di Perumda Air Minum Batiwakkal, Kabupaten Berau. Penelitian menggunakan data sekunder dari laporan keuangan periode 2020-2022, dengan metode analisis regresi berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa efektivitas komite audit berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan pengaruh dewan pengawas tidak signifikan. Temuan ini menyoroti pentingnya peran komite audit dalam meningkatkan integritas pelaporan keuangan perusahaan dan memberikan wawasan bagi penguatan tata kelola perusahaan. Kata kunci: efektivitas komite audit, dewan pengawas, kualitas laporan keuangan
How Significant is the Role of Social Media in Driving the Marketing Performance of MSMEs in the F&B? Rahmawati; Tikawati; Bayu, Muhammad; Fadelan, Nahwani; Purwanto, Sayugo Adi; Puspitasari, Lisa; Nurhidayati, Safitri
Jurnal Mebis Vol. 10 No. 2: December 2025
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v10i2.753

Abstract

This study seeks to investigate the impact of technology resources, managerial support, and halal brand leverage on marketing success, with social media usage acting as a moderating variable. The respondents of this study consisted of 110 micro, small, and medium-sized enterprises (MSMEs) in the food and beverage (F&B) industry from East Kalimantan. Data were collected through an online survey by distributing questionnaires in the form of Google Forms to eligible MSMEs. The collected data were then investigated using descriptive statistics and Partial Least Squares Structural Equation Modelling (PLS-SEM). The hypothesis testing indicates a balanced result: of the six formulated hypotheses, three are substantiated while three are not. Specifically, technological resources and halal brand leverage are found to exert a significant influence on marketing performance, whereas management support does not exhibit a significant effect. The moderating role of social media usage was evident only in the relationship between halal brand leverage and marketing performance. In contrast, social media usage does not operate as a moderator in the relationship between technological resources and marketing performance or between management support and marketing performance. The findings of this study can serve as a basis for providing strategic interventions for MSMEs, enabling them to improve their marketing performance amid intensifying competition.
Co-Authors Bayu, Muhammad Correia, Caetano Carceres Dwibin Kannapadang Fadelan, Nahwani GANIE, DJUPIANSYAH NURHIDAYATI, SAFITRI Puspitasari, Lisa Rahmawati Siti Munawaroh Tikawati