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All Journal JURNAL PENDIDIKAN TAMBUSAI JURNAL MUTIARA AKUNTANSI JURNAL MUTIARA MANAJEMEN Balance : Jurnal Akuntansi dan Manajemen Journal of Artificial Intelligence and Digital Business KENDALI: Economics and Social Humanities JEKP (Jurnal Ekonomi dan Keuangan Publik) Innovative: Journal Of Social Science Research Media Akuntansi Perpajakan
Utomo, Decky Dwi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Innovative: Journal Of Social Science Research

 1 
Efektivitas Penatausahaan Keuangan di Kecamatan Johan Pahlawan Kabupaten Aceh Barat Provinsi Aceh Bismi, Muhammad Ilham Surya; Utomo, Decky Dwi
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19261

Abstract

Financial administration is an important part of realizing good governance, especially in terms of public financial management accountability. This study aims to analyze the effectiveness of financial administration in Johan Pahlawan District, West Aceh Regency through the use of the Local Government Information System (SIPD). The method used is qualitative with data collection techniques through observation, documentation, and literature study. The data were analyzed using W. Jack Duncan's Organizational Effectiveness Theory which includes indicators of goal achievement, integration, and adaptation. The results showed that the stages of financial administration in this sub-district have run effectively, supported by the use of SIPD which is integrated at each stage. Even so, there are still obstacles such as limited operators and network disruptions, but they are minimal and do not hamper the overall process.
Pengelolaan Keuangan Daerah Melalui Penerapan SIPD di Kecamatan Pahandut Kota Palangka Raya Kalimantan Tengah Sela, Zaneta Nathania Mei; Utomo, Decky Dwi; Ardieansyah, Ardieansyah
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19260

Abstract

Regional financial management is essential to achieving good governance. In the digital era, the Regional Government Information System (SIPD) was developed to enhance transparency, accountability, and efficiency in budget management. Previous studies show that SIPD positively affects financial report quality, but its success depends on human resources and infrastructure readiness. This report, based on research in Pahandut Subdistrict, illustrates the practical application of SIPD in local financial operations. Findings highlight the importance of system integration and cross-functional competence for effective financial governance.
Implementasi Penggunaan Anggaran di Kecamatan Sidoarjo, Kabupaten Sidoarjo, Provinsi Jawa Timur Athaya, M. Daffa Amru Prima; Sinatra, Willdan; Utomo, Decky Dwi; Ardieansyah, Ardieansyah
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20332

Abstract

This study examines the implementation of budget utilization in Sidoarjo Sub-district, Sidoarjo Regency, East Java Province. The primary focus is on how the budget is realized to support public service programs and activities, as well as the reporting and accountability mechanisms carried out by sub-district officials. Based on observations during the internship, it was found that although the planning and execution processes followed the official planning documents, challenges remain in the reporting stage— particularly related to administrative delays and limited human resource capacity in using accounting systems. This study highlights the importance of strengthening technical capacity and accountable financial governance at the sub-district level to achieve efficiency and effectiveness in regional financial management.
Co-Authors Abbas, Andi Reskia Nurhidayah Andrew Pangemanan, Andrew Ardiensyah, Ardiensyah Athaya, M. Daffa Amru Prima Bismi, Muhammad Ilham Surya Dida, Marimbi Liebe Na’illah Haykal, Mohammad Iman Ihsan, Adieb Nur Makatara, Biva Aditya Yuda Marta, Fitri Yul Dewi NALIEN, ELVIRA MULYA Rangkuti, Ramy Afifah Sela, Zaneta Nathania Mei Sinatra, Willdan Tarigan, Akbar Nugraha Tumija, Tumija