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PENGARUH KUALITAS SUMBER DAYA MANUSIA, PERENCANAAN DAN KUALITAS DIPA TERHADAP PENYERAPAN ANGGARAN DI WILAYAH KERJA SATUAN KPPN PONTIANAK Rika, Marsiana
MAKSI UNTAN Vol 3, No 2 (2018): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

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Abstract

The aim of this research was to analyze the influence of the quality of human resources, planning and the quality of DIPA (Budget Implementation Document) toward budget absorption of working unit in the KPPN Pontianak working area either simultaneously or partially. The data used in this research was primary and secondary data. The probability sampling technique was used with 150 employees of KPPN working unit in Pontianak as the respondents. This research use the quantitative data obtained from questionnaires and applies statistical product and service solution (SPSS) version 19 as the analytical tools. The result of this research simultaneously showed that the quality of human resources, planning and the quality of DIPA had significant on budget absorption in KPPN Pontianak. The result of partial test showed that the quality of human resources and planning has positive and significance effect towards budget absorption in the unit of KPPN Pontianak. Meanwhile, the quality of DIPA had negative significant effect on budget absorption in the unit of KPPN Pontianak.Key Words: Quality of human resources, Planning, Quality of Budget Implementation Registration Form (DIPA) and Budget Absorption
Digital Transformation in Public Services: Evaluation of E-Government Implementation in Indonesia Dewi, Erlita Khrisinta; Muhaemin, Yosi; Sitompul, Gabriel Amadeus; Parinduri, Ramadha Yanti; Rika, Marsiana
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 4 (2025): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17475222

Abstract

This study aims to determine the digital transformation in public services: an evaluation of e-government implementation in Indonesia. This study uses an evaluative study with a qualitative approach. Informants were selected using purposive sampling, including policymakers, technical implementers, and service users. Data were obtained through in-depth interviews, participant observation, and documentation studies. The results of this study indicate that the evaluation of e-government implementation in Indonesia shows significant progress in digital infrastructure, public services, and public participation. However, challenges such as the digital divide between regions, limited civil servant competency, uneven system integration, and data security risks still need to be addressed. Therefore, strategies are needed to strengthen e-government, including cross-sector data integration, increased digital literacy, and strengthened cybersecurity, which are expected to improve bureaucratic efficiency, service quality, public trust, and community participation.