Article Per Year (5 Year)
p-Index From 2021 - 2026
1.984
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB Erudio: Journal of Educational Innovation Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Riset Akuntansi dan Auditing Journal of Social And Economics Research E-Jurnal Akuntansi TSM Research Horizon Reviu Akuntansi, Keuangan, dan Sistem Informasi journal of social and economic research
Muhammad Dimar Alam
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Research Horizon

 1 
The Effect of Digital Divide on Individual Performance and Village Financial Reporting Quality Alam, Muhammad Dimar
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.904

Abstract

The digital divide remains a crucial issue affecting financial transparency and accountability in village governance. Despite the widespread implementation of the Village Financial System (SISKEUDES) in Indonesia, disparities in digital access and literacy may hinder the effectiveness of financial reporting. This study examines the relationship between the digital divide on the quality of village financial reports, emphasizing the mediating role of individual performance in SISKEUDES implementation. This research employs a quantitative approach using a survey-based design. The population consists of villages in Malang Regency. Data were collected through questionnaires and analyzed using multiple regression and path analysis. The findings indicate that the digital divide positively influences individual performance, and individual performance positively impacts the quality of financial reports. Moreover, individual performance partially mediates the relationship between the digital divide and financial reporting quality. The findings emphasize the need for targeted digital literacy programs and infrastructure development to optimize SISKEUDES implementation and enhance financial transparency in village governance.
Co-Authors Ananda Sabil Hussein Aryani, Rahma Listy Ayuning Putri , Intan Lifinda Helmy Aulia Rachman Intan Lifinda Ayuning Putri Kardina Yudha Parwati Meilenia Rahma Salisa Mohammad Anugrah Putra Mutia Fadila Astri Putri, Meriska Berliana Rachman, Helmy Aulia Raditha Dwi Vata Hapsari Rhea Khalila Iqlima Riandi, Muhammad Hafiz Sari Atmini Yeney Widya Prihatiningtias Yuningsih, Yuni