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All Journal JAZ: Jurnal Akuntansi Unihaz Journal of Artificial Intelligence and Digital Business
pakri Fahmi
Universitas Prof. Dr. Hazairin, SH, Bengkulu
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Social Sciences

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PENGARUH KUALITAS SOFTWARE DAN KUALITAS INFORMASI TERHADAP LAPORAN KEUANGAN PEMERINTAH KOTA BENGKULU silva delvia; pakri Fahmi
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1623

Abstract

The aim to be achieved in this study is to determine the effect of information quality and software quality on the financial reports of the Bengkulu City Government. The type of data used is data, namely data obtained from field studies and literature studies. Research respondents were financial management staff at Regional Apparatus Organizations (OPD) in Bengkulu City consisting of Budget User Proxy (KPA), Financial Administration Officials (PPK), Expenditure Treasurer and SIMDA Operators totaling 144 people in 36 OPDs. The analytical method used is multiple linear regression analysis. Based on the results of data analysis and discussion as described in the previous chapter, several conclusions can be drawn, namely: (1) Taken together, the variables of accounting software quality and information quality have a significant effect on the quality of information on OPD financial statements in Bengkulu City; (2) Partially accounting software quality variables have a significant effect on the quality of OPD financial report information in Bengkulu City; and (3) Partially the information quality variable has a significant effect on the quality of OPD financial report information in Bengkulu City.
Pengaruh Belanja Pemerintah dan Investasi Daerah terhadap Pertumbuhan Produk Domestik Regional Bruto Provinsi Bengkulu Della Agustin; Pakri Fahmi; Fitriani Ariska
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9775

Abstract

This study aims to analyze the effect of regional government expenditure and regional investment on the growth of the Constant Price Gross Regional Domestic Product (GRDP) of Bengkulu Province during the 2010–2024 period. The main problem underpinning this research is the suboptimal utilization of government expenditure in driving productive sectors and the relatively low investment attractiveness in Bengkulu Province. This study employs a quantitative method with a causal associative approach. The research population covers all data on regional government expenditure, regional investment, and constant-price GRDP of Bengkulu Province. The sample was determined through purposive sampling, yielding 14 observations for the 2010–2024 period (excluding 2020 due to Covid-19 pandemic distortions). Secondary data were obtained from BPS, BPKAD, and DPMPTSP of Bengkulu Province. The independent variables are regional government expenditure (X₁) and regional investment (X₂), while the dependent variable is constant-price GRDP (Y). Multiple linear regression using EViews was employed, supplemented by classical assumption tests. The results show that government expenditure has a positive and significant effect on GRDP (prob. 0.0016; coefficient 4.181339), regional investment has a positive and significant effect (prob. 0.0007; coefficient 1.242175), and simultaneously both variables significantly affect GRDP (Prob. F-statistic = 0.000000). The R² value of 0.944851 indicates that 94.48% of GRDP variation is explained by these two variables. Improving government expenditure effectiveness and strengthening the investment climate are key strategies for promoting sustainable economic growth in Bengkulu Province.
Co-Authors Della Agustin Fitriani Ariska silva delvia