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All Journal Journal of Economic, Bussines and Accounting (COSTING) Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Informatika Ekonomi Bisnis Jurnal Pendidikan Ilmu Pengetahuan Sosial (JPIPS) Jurnal Akuntansi Universitas Muhammadiyah Kupang Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi IIJSE
Naiola, Fransiscus Nicodemus
Politeknik Negeri Kupang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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TRANSFORMASI LAPORAN KEUANGAN DAERAH DI ERA DIGITAL: PENGARUH FAKTOR-FAKTOR INTERNAL ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Kadja, Jandry Pieter Zifeyon Ratu; Rantelobo, Alfred Tandirura; Naiola, Fransiscus Nicodemus
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/darvvg98

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia (SDM), partisipasi pemakai, dan sistem pengendalian intern terhadap akuntabilitas pengelolaan aset tetap daerah. Latar belakang penelitian ini didasarkan pada permasalahan rendahnya akuntabilitas pengelolaan aset tetap di lingkungan pemerintah daerah, yang ditandai dengan lemahnya pencatatan, kurangnya pengawasan, dan rendahnya keterlibatan pengguna aset. Studi ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pegawai pada Badan Pendapatan dan Aset Daerah Provinsi Nusa Tenggara Timur. Data dianalisis menggunakan regresi linear berganda untuk mengetahui pengaruh masing-masing variabel terhadap akuntabilitas. Permasalahan yang melatarbelakangi penelitian ini adalah masih ditemukannya kelemahan dalam pengelolaan aset tetap daerah, seperti pencatatan yang belum akurat, kurangnya pelaporan atas kondisi aset, serta lemahnya pengawasan internal. Selain itu, kompetensi aparatur dalam mengelola aset sering kali belum memadai, dan partisipasi pemakai dalam menjaga serta memanfaatkan aset daerah masih rendah. Kondisi ini berpotensi menurunkan tingkat akuntabilitas pengelolaan aset tetap yang berdampak pada kualitas laporan keuangan pemerintah daerah dan efektivitas pelayanan publik. Oleh karena itu, diperlukan kajian empiris untuk mengetahui sejauh mana faktor-faktor tersebut memengaruhi akuntabilitas pengelolaan aset tetap daerah.
Effectiveness of Local Government Accounting Information Systems: A Study of Training, User Participation, Task Complexity, and Top Management Support Naiola, Fransiscus Nicodemus; Pah, Viany Cecilia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9198

Abstract

This study, entitled “The Influence of Internal Control Systems and Information Technology…”, highlights how the advancement of information technology in the public sector has encouraged local governments to implement Accounting Information Systems (AIS) to improve the efficiency, effectiveness, and accountability of financial management. AIS plays a crucial role in producing accurate, relevant, and timely financial information as the basis for strategic decision-making. However, the effectiveness of AIS is strongly influenced by several factors, including technical aspects, organizational behavior, and structural support. Effective training can enhance users’ ability to operate the Accounting Information System, thereby improving system effectiveness. Conversely, task complexity can hinder users in utilizing the system, which may reduce its effectiveness. Active user participation can help improve system quality and enhance its effectiveness. Top management support can strengthen the influence of training on system effectiveness by providing adequate resources and support. It can also reinforce the effect of user participation by facilitating communication and collaboration between users and system developers. In addition, top management support may mitigate the negative impact of task complexity on system effectiveness by ensuring sufficient resources and assistance to address task-related challenges. Thus, top management support plays a pivotal role in enhancing the effectiveness of the Accounting Information System.
Revealing the Role of ASN Digital Literacy in Improving Budget Management Effectiveness: A Study of the Government of East Nusa Tenggara Province Munawar, Munawar; Naiola, Fransiscus Nicodemus; Rantelobo, Alftred T.
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9252

Abstract

This study aims to analyze the influence of Regional Government Information System (SIPD RI) synchronization, e-Budgeting, and resistance to change on the effectiveness of budget management in the Provincial Government of East Nusa Tenggara. A quantitative approach was employed using a survey method by distributing questionnaires to officials within the Regional Financial Agency of East Nusa Tenggara Province. Data were analyzed using multiple linear regression with the SPSS program. The results of this study indicate that the SIPD RI Synchronization variable has a positive and significant effect on the effectiveness of budget management, meaning that the more optimal the system synchronization, the higher the effectiveness of budget utilization. The E-Budgeting variable also shows a positive and significant effect on budget management effectiveness, demonstrating that the use of electronic-based systems supports transparency, efficiency, and accountability in regional financial management. The Change Resistance variable has a positive and significant effect on budget management effectiveness, which means that the better the management of resistance to change, the higher the effectiveness of budget management. Simultaneously, the three independent variables have a significant effect on the effectiveness of regional budget management. These findings emphasize that the success of regional financial management reform relies heavily on the synergy between digital systems and officials’ readiness to embrace change. Therefore, the Provincial Government of East Nusa Tenggara must strengthen training, technological infrastructure, and change management to achieve optimal budget management effectiveness.
Co-Authors Agusta Amanda Wulandari Christian Timotius Peilouw Deddy Barnabas Lasfeto Donny Teguh Santoso Junias Elim, Meyulinda Aviana Elma Margaretha Malelak Gah, Tiffany N.P. Junias, Donny Teguh Santoso Kadja, Jandry Pieter Zifeyon Ratu Made Denny Oktariyana Mudamakin , Agnes K. B. Munawar Munawar Pah, Viany Cecilia Rantelobo, Alfred Tandirura Rantelobo, Alftred T. Ria Lestari Mia Vlandrin Sinaga Tanan, Eugenia H.P. Wulandari, Agusta Amanda