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All Journal Jurnal Sains dan Seni ITS Jurnal Pendidikan Jasmani IPTEK Journal of Proceedings Series Jurnal Teknologi Elektro Ikonomika : Jurnal Ekonomi dan Bisnis Islam Dinamisia: Jurnal Pengabdian Kepada Masyarakat Extrapolasi Journal of Artificial Intelligence and Digital Business Sewagati Journal of Electrical Engineering, Energy, and Information Technology PESARE: Science and Engineering Service Journal Golden Ratio of Taxation Studies Dhana Dhana
Wahyu Setyawan
Departemen Arsitektur Institut Teknologi Sepuluh Nopember
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Effectiveness of Implementation of Government Accounting Information System in Improving the Quality of Regional Financial Reports Setyawan, Wahyu
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fnsrtk54

Abstract

This study aims to evaluate the effectiveness of the implementation of the Government Accounting Information System (SIAP) in improving the quality of regional financial reports, with a focus on the Regional Government in Lampung Province. In the context of bureaucratic reform and demands for public transparency, SIAP is expected to be a strategic instrument that not only supports administrative compliance, but also strengthens fiscal accountability through the presentation of real-time and integrated data. This study uses a descriptive qualitative approach, with data collection techniques in the form of in-depth interviews and documentation. The results of the study indicate that SIAP contributes to increasing the accuracy and timeliness of reporting, as well as strengthening the internal oversight function. However, the implementation of SIAP still faces various obstacles, including weak digital literacy of human resources, lack of system integration, and low institutional commitment in several regions. The effectiveness of SIAP depends not only on technological sophistication, but also on organizational readiness, leadership quality, and regulatory alignment. This study emphasizes that the success of SIAP requires a holistic approach based on synergy between systems, people, and institutional structures. Thus, SIAP will be able to act as a foundation for transparent, accountable, and data-based regional financial governance, not just an administrative reporting tool.
Do Governance and Sustainable Finance Affect Sustainability Disclosure? Evidence from Islamic Banks Setyawan, Wahyu; Indriyani, I.; Asmar, Firli
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.2191

Abstract

This study analyzes the influence of Good Corporate Governance and Sustainability Financial on Sustainability Reporting Disclosure of Islamic banks in Southeast Asia and the Gulf Cooperation Council region. Using panel data from 20 Islamic banks across both regions over the 2017–2023 period, a fixed effects regression model selected through Chow and Hausman tests was employed. The findings reveal that both Good Corporate Governance and Sustainability Financial have a positive and significant effect on Sustainability Reporting Disclosure. Good Corporate Governance emerges as a stronger driver of sustainability disclosure, indicating that banks with better governance structures are more transparent in reporting their sustainability practices. Sustainability Financial also contributes positively, though its effect is more modest, suggesting that financially sustainable banks tend to disclose more, but governance plays a more critical role in ensuring accountability. The study is limited to 20 banks over seven years with an R squared of 31.2%, indicating that other variables influence sustainability disclosure; future research should expand the sample, include additional control variables, and employ dynamic models. For practical implications, Islamic bank management should strengthen governance structures to enhance transparency and stakeholder trust, while regulators should implement policies that reinforce corporate governance frameworks, including the effectiveness of Sharia Supervisory Boards. From a social perspective, strong governance and financial sustainability contribute to greater transparency, which builds public trust and reinforces the legitimacy of Islamic banks as institutions committed to accountability and ethical operations. The originality of this study lies in simultaneously examining the direct effects of both Good Corporate Governance and Sustainability Financial on Sustainability Reporting Disclosure within a single analytical model and providing a comparative analysis across Islamic banks in Southeast Asia and the GCC region, offering empirical evidence that both governance and financial sustainability matter for sustainability disclosure.
Co-Authors Adinda Sih Pinasti Retno Utami Adli Nibras Pramudia Ainul Yaqin Angelina Nina Arini Putri Anggriani Christy Anisya Maharani Arina Hayati Aryo Mahardika Asmar, Firli Bahri, Ayi Syaeful Bararatin, Kirami Cahyadini, Sarah Cahyadini, Sarah Data Iranata Datin Intan Baktara Dewi Septanti Diana Rohmatul Fitria Faizin, Muchammad Indra Fardilla Rizqiyah Firdaus, Achmad Ichsan Fithrotul Mumtaz Hadary, Ferry Happy Ratna Soemartinah Happy Ratna Soemartinah Hendra Setyabudi Ariyanto Husna Abharina Mulyani Ima Defiana Indriyani, I. Julistyana Tistogondo Krisdianto, Johanes Mirra Kamila Ismail Misbahul Munir Muchlis, Nurfahmi Muhammad Ahmad, Shamsuddeen Muhammad Saleh Natasha Ayu Haryani Nugroho, Dodit Cahyo Purwanita Setijanti Putu Bagus Guna Laksana Rela Habibah Retno Utami, Adinda Sih Pinasti Rika Gamayuni, Rindu Rika Kisnarini Ronny Durrotun Nasihien, Ronny Durrotun Salsabila Adelia Putri Sulistiastuti, Mutia Tanti Satriana Rosary Nasution Tanti Satriana Rosary Nasution Titiek Suheta Ula, Zuhrotul Mawaddatil Ulfa Mazaya Utami, Adinda Sih Pinasti Retno Valentinus Yulindra Ganis Wahyu Setyo Pambudi Yuliyanto Agung Prabowo