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All Journal Owner : Riset dan Jurnal Akuntansi Vocatech : Vocational Education and Technology Journal Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) J-MIND (Jurnal Manajemen Indonesia) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Comsep : Jurnal Pengabdian Kepada Masyarakat Communio: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Tapis Berseri Neo Journal of economy and social humanities Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Innovative: Journal Of Social Science Research Jurnal Solusi Masyarakat Dikara Jurnal Pengabdian Bakti Akademisi Jurnal Akuntansi Malikussaleh
Hilmi Hilmi
Faculty Of Economic And Business Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

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ADOPTION OF ERP ( ENTERPRISE RESOURCE PLANNING ), CLOUD COMPUTING, AND BLOCKCHAIN PROMOTES TRANSPARENCY AND EFFICIENCY OF FINANCIAL GOVERNANCE IN STATE-OWNED ENTERPRISES IN INDONESIA Muammar Khaddafi; Hilmi; Rico Nur Ilham; Frengki Putra Ramansyah; Thasrif Murhadi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21212798

Abstract

This study aims to analyze the influence of Enterprise Resource Planning (ERP) Adoption, Cloud Computing Adoption, and Blockchain Adoption on Financial Governance Efficiency through Financial Governance Transparency in State-Owned Enterprises (SOEs) in Indonesia. The development of digital transformation encourages SOEs to improve the quality of financial governance through the utilization of information technology that is able to create transparency, accountability, and efficiency in the management of financial resources. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to SOE employees involved in finance, accounting, internal audit, and information technology. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the help of the SmartPLS application. The results of the study indicate that Cloud Computing Adoption and Blockchain Adoption have a positive and significant effect on Financial Governance Transparency and Financial Governance Efficiency. Meanwhile, ERP Adoption has a positive and significant effect on Financial Governance Efficiency, but does not have a significant effect on Financial Governance Transparency. Furthermore, Financial Governance Transparency does not significantly influence Financial Governance Efficiency. The results of the mediation test indicate that Financial Governance Transparency is able to mediate the influence of Cloud Computing Adoption and Blockchain Adoption on Financial Governance Efficiency, but is unable to mediate the influence of ERP Adoption on Financial Governance Efficiency. The findings of this study indicate that the use of digital technology, particularly cloud computing and blockchain, plays a significant role in increasing the transparency and efficiency of financial governance in SOEs in Indonesia.
Co-Authors Anggita Rizki Anggita Ardian Ardian Aswar Aswar Azhar Azhar Azra Syahira Syahira Azwar Yunus Badratun Nafis Cut Yunina Eriva Dewi Maya Sari Dy Ilham Satria Dy Ilham Satria Dy Ilham Satria Elisa Febriani Sinamo Emilda Kadriyani Frengki Putra Ramansyah Fuadi Fuadi Hamdani Handayani, Meutia Ikhyanuddin Ilham Dy Satria imelda imelda Irene Maulana Harahap Iswadi Bensaadi Lilis Puspitawati Lilis Puspitawati M Mursalin M. Dirhamsyah M. Dirhamsyah Mahmud Mardiaton Mardiaton Marjulin Marjulin Marjulin Mislinawati Muammar Khadafi Muammar Khaddafi Muhammad Abthahi Muhammad Ali Muhammad Bin Abu Bakar Muhammad Dirhamsyah Muhammad Haykal Muhammad Rizki Ananda Mursidah Mursidah Mutia Arfiani Mutia Arfiyani Mutia Rinanda Nadhratul Aini Naria Fitriani Naz'aina Naz'aina Nazaina Nazaina Nur Afni Yunita Nur Elisyah Nurul Fazmi Rahmaniar Rahmaniar Ranti Utari Rany Gesta Putri Rais Rayyal Hayati Rayyan Firdaus Razif Razif Rico Nur Ilham Rizki Ramadhan Rizky Amanda Rollis Juliansyah Sapna Biby Sholihin Siti Nazila Azizi Sri Mulyati Sri Rani Sri Rani Fauziah T. Edyansyah, T. Edyansyah Talbani Farlian Thasrif Murhadi Totok Rudianto Tsoraya Utami Wahyuddin Wahyuddin Yashifa Aulia Yusra, Muhammad Zulfadli Zulkifli