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The Effect of SAP Implementation, The Clarity of The APBD And SPIP on LAKIP in North Sumatra Province Syakilla, Alya An Nais; Putri, Bela Amanda; Ramadhana, Tri; Wulandari, Windi; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.122

Abstract

The purpose of this study is to analyze the effect of the implementation of Government Accounting Standards (SAP) and the clarity of the Regional Revenue and Expenditure Budget (APBD) on the Government Internal Control System (SPIP) as a mediating variable. This study confirms that the implementation of SAP and the clarity of APBD together contribute to improving the quality of SPIP, and in the long term have a positive impact on the quality of LAKIP. Local governments that want to improve performance accountability must pay attention to the consistent application of SAP, prepare the APBD with measurable performance indicators, and strengthen the SPIP so that all processes can run with adequate internal supervision. Thus, the quality of LAKIP can continue to be improved as a form of transparency and public accountability. This study uses a quantitative approach with primary data obtained through a questionnaire using a 1–5 Likert scale. The research respondents consisted of local government officials involved in financial reporting, budget planning, internal supervision, and LAKIP preparation. Data processing was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software.
Co-Authors - Sutiman A Almira Achmad, Yanuar Rizky Dwi Acintya Wedaning Agni Janametri Adi Heru Sutomo Adinda Dwi Septyasari Pratama Agustina, Tiarani Aisyah Fadhiyah Zaroh Al-Farizy, M. Kevin Alfirizqi, Jami’atulhita Alfreda Parisya Saputro Alya An-Nais Syakilla Alya, Silvia Anggi Putri Aria Gita Anindya Rintha Affindha Annisa Fauziah Dwi Andari Anugerah, M Fajar Aqsyal Vicho Fandiya Aryani Pujiyanti Asna Apriliya Athania Diva Casimira Aulia Sekar Andini Aulia, Afifah Zakiyatul Aulia, Dinda Sabda Ayu Khoirotul Umaroh Brilian Dini Ma. Iballa Bunga Citra Lestari Choloborn Teesak Citra Maulia Dewi Dewi Anjar Kartikasari Dewi Salsabila Widyawati Nadhiva dika angga setyawan Dini Sapira Br Sembiring Duangruedee Chotklang Dwi Astuti Elma Fitri Handayani Elvina Savarinda Eny Fauzia Estu Werdani, Kusuma Eva Dwi Kurniawan Fadillah Zuhroh Choirunnisa Fairus El Had Faiza Furqoningsih Farah Alifa Nur Shabrina Farantika, Laras Diah Farida Apriliani Fattah Mutiara Rovita Fitria Rizky Putri Fitria Sandra Pratiwi Hakim, Widiya Mentari HANAN, VINA ALIYYA Harahap, Siti Hatmanti, Wirya Hawa Eqyan Shifana Hibban D. I. Azzufar Ima Aryani Indar Hidayat Inessima Addhabie Irawan Ismahani, Siti Isnaini Septiyana Jenita Berlian Nindyasari Kartikasari, Dewi Anjar Khanis, Muhammad Ilham Kiky Firda Seviani Kusuma Estu Werdani L. Andriani lestari, Suci Shinta Levina Dessy Rahmawati Linda Antika Nilam Cahya Lubis, Yani Lufiana Puspita Ratri Lufiana Puspita Ratri Lutfia Imroatu Sholicha Maharani Ayu Kusumawati Margi Sidoretno , Wahyu Mesya Ade Karuniawati Mitoriana Porusia Muhammad Arif Muhammad Zamri Nadila Anti Nur Khoiriyah Nasywa Azalia Nabila Naufal Alifandy Nesa Mega Wangi Aldzikri Nisrina Nur Farestiana Novyanti Setiyo Rini Nugraheni, Fatimawati Nur Fadiah Arifah Siregar Nurul Magfira Prihatini, Mulatsih Puspitasari, Anggun Febriana Putri Marliani Putri, Bela Amanda Rahayu, Alfinna Setya Rahmah, Mulia Raisya Najwa Herlintang Ramadani, Suci Ramadhana, Tri Rasyiid Abdul Aziz Ratri, Lufiana Puspita Ratri, Lufiana Puspita Reggina Ayu Amdarmaputri Restia, Novi Dini Retno Mulatsih Rezania Asyfiradayati Rhoma Saputra Rizky Amalia Nur’aini Ruth Natalia Lumban Gaol Sadri, Idris Safarinda, Elvina Salsabila Nafisah Salsabila Purnamasari Sari, Amalia Anita Sevyna Aulia Rizky Shesa Ratna Suryaning Putri Shinta Haryani Siregar, Nur Fadiah Arifah Siregar, Nuri Handayani Siska Dwi Jayanti Siti Harahap Siti Nur Rofiatul Hidayah Sri Darnoto Sudrajah Warajati Kisnawaty Sunarto Sunarto Susi Iravati Sutianti, Sifa Marisa Suwandi Syafandi Dio Ramadani Syahbudin Syakilla, Alya An Nais Syawalica Fifah Nurcahya Taufeni Taufik Titis Insanurahim Tri Ismiati Tuti Lastri Handayani Vince Ratnawati Vivi Vazelah Wahyu Candra Fitrianto Warasti, Irlisa Rahma Widia Puji Angraini Widiya Mentari Hakim Widya Kusuma Muslim Yeni Indriyani Yeni Indriyani Yosef Abdul Ghani Yulian Gilang Prayoga Zafirah, Talitha Zahra, Siti Fatima’tu Zanah, Siti Nur Zulia Setiyaningrum