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All Journal Journal of Accounting Science JASF (Journal of Accounting and Strategic Finance) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi dan Bisnis
Annisa, Rizqi
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Good Corporate Governance Terhadap Return on Asset (ROA) Perusahaan Tekstil dan Garmen pada Bursa Efek Indonesia Annisa, Rizqi; Helmina, Monica Rahardian Ary
Surplus: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2023): Desember 2023
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v2i1.666

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (GCG) dengan indikator variabel dewan direksi, komisaris independen, komite audit terhadap return on asset (ROA) pada perusahaan sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Populasi penelitian adalah semua perusahaan sub sektor tekstil dan garmen yang telah terdaftar di Bursa Efek Indonesia tahun 2020-2022. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu menggunakan teknik purposive sampling yang mendapatkan sampel sebanyak 10 perusahaan. Pengujian hipotesis menggunakan analisis regresi linier dengan menggunakan program SPSS. Variabel penelitian dari pengungkapan Good Corporate Governance (GCG) terdiri dari dewan direksi, komisaris independen, komite audit, sedangkan nilai perusahaan digambarkan melalui return on asset (ROA). Hasil penelitian ini menjelaskan bahwa dewan direksi, komisaris independen, komite audit tidak berpengaruh terhadap return on asset (ROA). Variabel dewan direksi, komisaris independen, komite audit tidak berpengaruh secara signifikan terhadap return on asset (ROA) pada perusahaan.
UNPACKING USER SATISFACTION IN MANDATORY E-GOVERNMENT: TESTING IS SUCCESS MODEL ON INDONESIA’S REGIONAL SYSTEM Annisa, Rizqi; Nor, Wahyudin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.621-637

Abstract

The Regional Government Information System (RGIS) plays a crucial role in improving efficiency, transparency, and accountability in financial management. Research advances IS success model by validating DeLone & McLean framework in unique context of Indonesia’s compulsory e-government system. This study examines the effects of system quality, information quality, service quality, content relevance, and ease of use on user satisfaction, and the impact of user satisfaction on net benefits. It also investigates the mediating role of user satisfaction between these factors and net benefits. Data from 458 users across South Kalimantan’s provincial and regional governments analyzed using SEM-PLS. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results indicate content relevance and ease of use significantly affect user satisfaction; system quality, information quality, and service quality do not. User satisfaction strongly influences net benefits. User satisfaction mediates the relationship between content, ease of use, and net benefits. These findings contribute theoretically by highlighting content and ease of use as key determinants in government information system success models. Practically, the study stresses prioritizing relevant content and usability in RGIS development to enhance benefits. This research improves understanding of how user satisfaction drives value creation in public sector information systems.
Review of SIPD Implementation: Impacts on Public Sector Accounting Practices Annisa, Rizqi; Nor, Wahyudin
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2055

Abstract

General Background: Local Government Information System (SIPD) has an important role in improving transparency and accountability of local financial reporting. Specific Background: Despite its widespread implementation, empirical evidence on the determinants of SIPD adoption and its downstream impacts is limited, especially in local governments in Indonesia. Knowledge Gaps: Previous research rarely integrates user satisfaction mechanisms with net benefit outcomes using a comprehensive information system success framework. Objective: This study examines the factors that influence SIPD adoption and evaluates their impact on user satisfaction and perceived net benefits. Methods: Using an integrated Information System Success Model (ISSM) and End User Computing Satisfaction (EUCS) framework, data were collected from 193 users in Banjarmasin City, Hulu Sungai Tengah Regency, Barito Kuala Regency, and Hulu Sungai Selatan Regency, and analysed using Structural Equation Modeling (SEM). Results: Information content, ease of use, and timeliness significantly and positively influence user satisfaction, which in turn exerts a significant positive influence on perceived net benefits. Novelty: The application of SEM within the integrated ISSM-EUCS framework in a public sector context is a methodological contribution. Implications: The findings provide actionable insights for local governments to strengthen transparency and accountability by optimising SIPD design and implementation strategies.
Bridging Institutional Theory and Public Sector Digitalization: The Case of SIPD Annisa, Rizqi; Nor, Wahyudin
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.616

Abstract

Purpose: With this research, we want to better understand the opportunities and threats that local governments face as they work to integrate the Regional Government Information System (Sistem Informasi Pemerintahan Daerah/SIPD) for Accounting and Reporting. Method: Participants included members the provincial administration to the regencies of Banjar, Barito Kuala, Hulu Sungai Tengah, Hulu Sungai Selatan, Hulu Sungai Utara, Tabalong, Tapin, and Banjarmasin city, also the Financial and Development Supervisory Agency (BPKP) and the Audit Board of the Republic of Indonesia (BPK RI) participated in a qualitative case study that covered all of South Kalimantan Province. Data were collected through interviews and documentation. Findings: The research revealed a number of factors that challenge SIPD implementation, including concerns with the quality provided by systems and services, government format compliance with financial reports being less than 100%, data inaccuracies in its Administrative Module using system at both state and local levels, as well as technical problems also in the Administrative Module in delivering data to the Accounting and Reporting Module. Institutional theory describes that local governments persist in using SIPD despite existing constraints. Novelty/Value: This study offers new insights into accounting and reporting challenges under SIPD from the perspective of local governments and oversight institutions, emphasizing the need for system reliability, user adaptation, and regulatory alignment to support effective public financial management, based on findings reflected in BPK audit results.
Co-Authors Monica Rahardian Ary Helmina Wahyudin Nor