Article Per Year (5 Year)
p-Index From 2021 - 2026
6.315
P-Index
This Author published in this journals
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 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 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) Journal Publicuho Pena Dimas 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 Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
Faktor-Faktor yang Memengaruhi Capaian Kinerja Pencegahan Korupsi Pemerintah Daerah di Indonesia Dwi Puspita Sari; Wahyudin Nor; Abdul Kadir
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5979

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kapabilitas APIP, maturitas SPIP, manajemen risiko indeks, monitoring center for prevention (MCP), dan sistem pemerintahan berbasis elektronik (SPBE) terhadap capaian kinerja pencegahan korupsi pemerintah daerah di Indonesia. Unit analisis dalam penelitian ini adalah pemerintah provinsi dan kota di Indonesia. Metode pemilihan sampel penelitian adalah dengan metode purposive sampling yang terdiri dari 242 data pemerintah provinsi dan kota dengan kriteria pemerintah provinsi dan kota yang telah dievaluasi kapabilitas APIP, maturitas SPIP, manajemen risiko indeks, MCP, dan SPBE pada tahun 2022 dan 2023. Teknik analisis menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa monitoring for prevention (MCP) dan sistem pemerintahan berbasis elektronik (SPBE) berpengaruh signifikan terhadap capaian kinerja pencegahan korupsi pemerintah daerah di Indonesia. Di sisi lain, kapabilitas APIP, maturitas SPIP, dan manajemen risiko indeks menunjukkan hasil tidak berpengaruh signifikan terhadap capaian kinerja pencegahan korupsi pemerintah daerah di Indonesia. Penelitian ini dapat menjadi referensi bagi regulator agar memastikan bahwa hambatan seperti adanya faktor politik yang dapat mempengaruhi indepensi APIP dalam pencegahan korupsi, dapat teratasi.
Review of SIPD Implementation: Impacts on Public Sector Accounting Practices Rizqi Annisa; Wahyudin Nor
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 Rizqi Annisa; Wahyudin Nor
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.
Financial Reporting Quality of State Secondary Schools: A Mediation-Moderation Analysis in Central Kalimantan, Indonesia Muhammad Berri Waldy; Wahyudin Nor; Sarwani Sarwani
Jurnal Akuntansi dan Keuangan Vol. 14 No. 2 (2026): Jurnal Akuntansi dan Keuangan: September 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i2.27779

Abstract

This study investigates how External Pressure and HR Competence affect school financial reporting quality, with the Internal Control System as a mediating variable and the Accounting Information System as a moderating variable. The setting is BOS fund management in state secondary schools under Central Kalimantan Province, a region ranked among the three provinces with the highest indications of BOS fund misuse in the 2023 Integrity Assessment Survey (SPI) conducted by Indonesia's Corruption Eradication Commission. Prior studies have reported inconsistent findings, and none has simultaneously examined the mediating role of internal control and the moderating role of accounting information systems in this context. Integrating Institutional Theory, Contingency Theory, and the Resource-Based View, the study tests eight hypotheses covering direct, mediation, and moderation relationships. A census of 300 schools yielded 258 usable responses (86 percent), which were analyzed using PLS-SEM with SmartPLS 4.1.1.4. External Pressure and HR Competence significantly strengthen the Internal Control System but have no direct effect on financial reporting quality. The Internal Control System fully mediates both relationships and emerges as the dominant determinant, explaining 73.4 percent of the variance in financial reporting quality. The Accounting Information System does not moderate this relationship. These findings position internal control as the central mechanism through which institutional pressure and human resource competence are translated into financial reporting quality.
Key Drivers of Performance Accountability in the Batola Regional Government Agency, South Kalimantan Province-Indonesia Syamsu Rizal Noor; Novita Weningtyas Respati; Wahyudin Nor
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1356

Abstract

This study's primary goal is to identify the variables that affect Batola Regency local government agencies' performance. Barito Kuala Regency received a good predicate based on the results of the Ministry of Administrative and Bureaucratic Reform of the Republic of Indonesia's SAKIP category announcement. However, Several SKPDs did not adhere to it, even though their reports on the findings of the government agency performance accountability assessment still had a strong enough foundation. Thus, a study about this phenomenon is required to ascertain the degree of responsibility of government agency performance in SKPD Barito Kuala Regency. The difference between this study and previous studies lies in the research variables on compliance with laws and regulations. The study's findings show that the clarity of budget targets, accounting control, and reporting systems have a significant impact on the performance accountability of government agencies in Barito Kuala Regency, whereas compliance with laws and regulations has no effect. The preparation of specific budget targets will facilitate the achievement of budget targets and as accounting control. The local government monitors and assesses all activities whether they are economical, efficient, and effective in providing services to the community. A good reporting system is needed to provide information on performance that is easily accessible to interested parties. Resulting in strong performance accountability of government agencies in Barito Kuala Regency.
Co-Authors Abdul Kadir Ade Adriani Aina, Hasnun Nida Qurrotul Alfian Misran Annisa, Rizqi Atma Hayat Banjar Nahor, Josmar Lambok Basyirah Ainun Dewi Lesmanawati DEWI SARTIKA Diah Fitriaty Dwi Puspita Sari Elvira Anggreini Fahmi Rizani Felin Tri Rahayu G. Gunawan Gusti Indira Alhajjriana Hidayat, Gusti Wahyu Hudaya, Muhammad ISNAWATI Josmar Lambok Banjar Nahor Kadir Kadir Kadir Lili Safrida Maharani, Ainayah Diva Mellani Yuliastina Melllani Yuliastina MOCHAMAD NOVELSYAH Monica Rahardian Ary Helmina MUHAMMAD BERRI WALDY Mutma’innah, Siti Nada Khamilia Noor, Syamsu Rizal Nordiansyah, Muhammad Novita Weningtyas Respati Puspita Wulan Dari Rahmat Rinaldi Rahmi Nadiar Rano Wijaya Rara Gustiana Rasidah Rasidah Rasidah Reny Marliadi Rifqi Novriyandana Rizqi Annisa Rusma Nailiah Saprudin Saprudin Sarwani Sarwani Silva, Silva Siti Mutmainnah Suharni Suharni Syamsu Rizal Noor Titin Sumarni Umi Rizeki Hidayati Ummi Hanie Vika Frassasti Wia Rizqi Amalia WULAN PURNAMASARI, WULAN