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This Author published in this journals
All Journal Journal of Research in Business, Economics, and Education Stability: Journal of Management and Business
Indah Kartika Sandhi
UPN Veteran Yogyakarta
Economics, Econometrics & Finance

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Information System Application Use on Blended Learning Readiness Analysis Indah Kartika Sandhi
Journal of Research in Business, Economics, and Education Vol. 3 No. 1 (2021): February
Publisher : Kusuma Negara Business School

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Abstract

Changing in learning method as a Covid-19 Pandemic effect force educational institution to modified learning system. Learning activity shift from face-to-face learning to online learning. This research aims to test and analyze the influence of using information system applications on blended learning readiness. Research data were collected by distributing the questionnaire through the student. This research conducts a purposive sampling technique. Research data were tested by conducting validity test, reliability test, and regression analysis. The research’s result shows that there is a positive influence of information system application use on blended learning readiness. This research implies that using information systems application help student in accomplishing study by online learning. The readiness of student and institution needed to the successful of blended learning implementation. Future research should consider the student attitude as well as lecturer capabilities in blended learning. Keywords: Information System Applications Use, Blended Learning Readiness, Covid-19 Pandemic.
ASSESSING THE INFLUENCE OF DIGITAL PUBLIC INFORMATION SYSTEMS ON TRANSPARENCY AND AUDIT OPINIONS: A STUDY OF JAVA’S LOCAL GOVERNMENTS Indah Kartika Sandhi; Alfistia Maradidya
STABILITY : Journal of Management and Business Vol. 8 No. 2 (2025): Vol 8 No 2 (2025)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/mvt7s318

Abstract

Digital transformation in the Information and Documentation Management Officer (PPID) services is an important instrument in promoting transparency and accountability of local governments in Indonesia. PPID faces significant challenges in ensuring transparency of public information, particularly in terms of incomplete or outdated data on their websites, as well as weak audit and evaluation processes. There is a lack of comprehensive studies on the success of digitalizing real-time information updates on PPID websites and its impact on the availability of public data to measure accountability.  This research aims to examine the influence of PPID’s digital transformation and the transparency of the publication of Local Government Financial Statements (LKPD) on the likelihood of obtaining an Unqualified Opinion (WTP) of local governments in Java. Logistic regression analysis was used to test the relationship of each variable with the audit opinion. This research conducts cross-sectional design. The results show that digital transformation does not have a significant influence on the audit opinion, but there is a positive and significant relationship between digital transformation and publication transparency. It inferred that having information on PPID website alone is not enough to improve the quality of financial statements (LKPD) to receive an Unqualified Opinion. However, based on the mediation analysis, digital transformation increases transparency but does not serve as a bridge to the influence on the audit opinion. These findings confirm digitalization and transparency as a procedural rather than substantive reinforcing agency theory on persistent information asymmetry even when the information is avaliable. Local governments, Supreme Audit Agency (BPK), and Information Commission should prioritize PPID quality and LKPD consistency over mere platform adoption to achieve accountability gains.
Co-Authors Alfistia Maradidya