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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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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.
FAKTOR-FAKTOR YANG MEMENGARUHI TRANSPARANSI ANGGARAN BERBASIS WEBSITE: STUDI PADA PEMERINTAH PROVINSI DI INDONESIA Mutma’innah, Siti; Nor, Wahyudin; Helmina, Monica Rahardian Ary
AKSELERASI: Jurnal Ilmiah Nasional Vol 7 No 3 (2025): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v7i3.1470

Abstract

Transparansi anggaran berbasis website pemerintah provinsi merupakan bagian penting dari upaya mewujudkan tata kelola yang akuntabel. Namun, tingkat keterbukaan antar provinsi masih bervariasi. Penelitian ini menganalisis pengaruh belanja daerah, media coverage, dan tingkat kesejahteraan masyarakat (PDRB) terhadap transparansi anggaran berbasis website, serta menilai peran tingkat pembangunan teknologi informasi dan komunikasi (TIK) sebagai variabel moderasi. Penelitian menggunakan data 34 provinsi selama 2014-2023 (340 observasi) dan dianalisis dengan Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa media coverage dan PDRB berpengaruh signifikan terhadap transparansi anggaran digital, sedangkan belanja daerah tidak berpengaruh signifikan. TIK terbukti memperkuat pengaruh media coverage, namun tidak memoderasi pengaruh belanja daerah maupun PDRB. Temuan ini menegaskan bahwa infrastruktur teknologi tidak otomatis meningkatkan transparansi, karena keberhasilan transparansi digital bergantung pada komitmen organisasi, kesiapan SDM, dan budaya birokrasi.
Pengaruh CSR, Kepemilikan, Dividen & Profitabilitas terhadap Nilai Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia 2021-2024 Rahmat Rinaldi; Novita Weningtyas Respati; Wahyudin Nor
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7923

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), managerial ownership, institutional ownership, independent board of commissioners, dividend policy, and profitability on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. A quantitative approach was used with multiple linear regression analysis. The sample consisted of 10 companies selected through purposive sampling, using secondary data from annual financial statements and sustainability reports. The results show that, partially, managerial ownership, independent commissioners, and profitability have a significant positive effect on firm value. Meanwhile, CSR, institutional ownership, and dividend policy do not have a significant effect. Simultaneously, all independent variables collectively influence firm value, with an adjusted R² value of 0.507, indicating that the model explains 50.7% of the variation in firm value. These findings suggest that internal governance mechanisms such as managerial shareholding, effective independent oversight, and the ability to generate profits play a more dominant role in determining firm value compared to CSR practices or dividend distribution. The implications of this study are expected to provide insights for management and stakeholders in improving firm value by strengthening ownership structure and profitability performance.
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.
Building Community Trust: The Effect of Accountability, Transparency, and Community Participation in Village Fund Management Rahmah, Linda; Nor, Wahyudin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4169

Abstract

This study aims to analyze the effect of accountability, transparency, and community participation on villagers’ trust in the management of village funds. Additionally, it seeks to identify the role of village fund management as an intervening variable linking these three factors to community trust. The research employs a quantitative method, with data collected through questionnaires administered across villages in Kapuas Regency, involving 340 respondents drawn from 148 villages. The survey was conducted to evaluate the impact of accountability, transparency, and community participation in village fund management, and to assess their implications for public trust. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results indicate that accountability and community participation exert a significant direct influence on public trust, while transparency affects trust indirectly through village fund management. In this study, village fund management serves as a mediating variable connecting village governance practices with the level of community trust. These findings reinforce the necessity of managing village funds in an accountable, transparent, and participatory manner to build and sustain public trust.
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