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Windi Wulandari
Universitas Muhammadiyah Surakarta
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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 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 Alya An-Nais Syakilla Alya, Silvia Anggi Putri Aria Gita Annisa Fauziah Dwi Andari Anugerah, M Fajar Aryani Pujiyanti Aulia Sekar Andini Aulia, Afifah Zakiyatul Aulia, Dinda Sabda Ayu Khoirotul Umaroh Brilian Dini Ma. Iballa Bunga Citra Lestari Citra Maulia Dewi Dewi Anjar Kartikasari Dini Sapira Br Sembiring Duangruedee Chotklang Dwi Astuti Elma Fitri Handayani Elvina Savarinda Estu Werdani, Kusuma Eva Dwi Kurniawan Evelyne Vaquitha Fadillah Zuhroh Choirunnisa Fairus El Had Faiza Furqoningsih Farantika, Laras Diah Fattah Mutiara Rovita Fitria Rizky Putri Hakim, Widiya Mentari HANAN, VINA ALIYYA Harahap, Siti Hatmanti, Wirya Ima Aryani Indar Hidayat Inessima Addhabie Irawan Kartikasari, Dewi Anjar Khanis, Muhammad Ilham Kusuma Estu Werdani L. Andriani lestari, Suci Shinta Lubis, Yani Lufiana Puspita Ratri Lufiana Puspita Ratri Margi Sidoretno , Wahyu Mesya Ade Karuniawati MHD Rafi Yahya, MHD Rafi Mitoriana Porusia Mitoriana Porusia Muhammad Arif Muhammad Ilham Andika Muhammad Zamri Nadila Anti Nur Khoiriyah Novyanti Setiyo Rini Nugraheni, Fatimawati Nur Fadiah Arifah Siregar Pasaribu, Gumarpi Rahis Prihatini, Mulatsih Puspitasari, Anggun Febriana Putri Marliani Putri Nuraini Putri, Bela Amanda Rahayu, Alfinna Setya Rahmah, Mulia Ramadani, Suci Ramadhana, Tri Ratri, Lufiana Puspita Ratri, Lufiana Puspita Restia, Novi Dini Rezania Asyfiradayati Rezania Asyfiradayati Rhoma Saputra Rizky Amalia Nur’aini Ruth Natalia Lumban Gaol Sadri, Idris Safarinda, Elvina Sari, Amalia Anita Septiyana, Isnaini Sevyna Aulia Rizky Shesa Ratna Suryaning Putri Siregar, Nur Fadiah Arifah Siregar, Nuri Handayani Siti Harahap Siti Nur Rofiatul Hidayah Sri Darnoto Sudrajah Warajaty Kisnawaty Sunarto Sunarto Susi Iravati Sutianti, Sifa Marisa Syafandi Dio Ramadani Syahbudin Syakilla, Alya An Nais Syawalica Fifah Nurcahya Taufeni Taufik Vince Ratnawati Vivi Vazelah Wahyu Candra Fitrianto Warasti, Irlisa Rahma Widia Puji Angraini Widiya Mentari Hakim Yeni Indriyani Yosef Abdul Ghani Yulian Gilang Prayoga Zafirah, Talitha Zahra, Siti Fatima’tu Zanah, Siti Nur Zulia Setiyaningrum