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All Journal Juara: Jurnal Riset Akuntansi Infestasi Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Economic Education Analysis Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Resona : Jurnal Ilmiah Pengabdian Masyarakat Journal of Accounting Science Jurnal Akuntansi Aktual EBSJ Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Akuntansi dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Proceeding of National Conference on Accounting & Finance Ilomata International Journal of Management Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Ilomata International Journal of Management AKSELERASI: Jurnal Ilmiah Nasional AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi Keuangan dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Media Riset Bisnis & Manajemen JRAP (Jurnal Riset Akuntansi dan Perpajakan) Pena Dimas: Jurnal Pengabdian Masyarakat JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Riset Akuntansi dan Keuangan Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Wahyudin Nor
Universitas Lambung Mangkurat, Banjarmasin, Indonesia
Religion Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Public Health Social Sciences Other

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Journal : Journal of Accounting Science

 1 
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.
Co-Authors Abdul Kadir Ade Adriani Aina, Hasnun Nida Qurrotul Alfian Alfian Annisa, Rizqi Atma Hayat Banjar Nahor, Josmar Lambok Basyirah Ainun Dewi Lesmanawati Dewi Lesmanawati DEWI SARTIKA Diah Fitriaty Dwi Puspita Sari Elvira Anggreini Fahmi Rizani Felin Tri Rahayu Gusti Indira Alhajjriana Hidayat, Gusti Wahyu Hudaya, Muhammad ISNAWATI Josmar Lambok Banjar Nahor Kadir Kadir Kadir Lesmanawati, Dewi Lili Safrida Maharani, Ainayah Diva Mellani Yuliastina Melllani Yuliastina MOCHAMAD NOVELSYAH Monica Rahardian Ary Helmina Mutma’innah, Siti Nada Khamilia Noor, Syamsu Rizal Nordiansyah, Muhammad Novita Weningtyas Respati Puspita Wulan Dari Rahmah, Linda Rahmah, Siti Aulia Nur Rahmat Rinaldi Rahmi Nadiar Rano Wijaya Rara Gustiana Rasidah Rasidah Rasidah Reny Marliadi Rifqi Novriyandana Rusma Nailiah Saprudin Saprudin Silva, Silva Siti Mutmainnah Suharni Suharni Titin Sumarni Umi Rizeki Hidayati Ummi Hanie Vika Frassasti Wia Rizqi Amalia WULAN PURNAMASARI, WULAN