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All Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Optimal: Jurnal Ekonomi dan Manajemen
Endah Puspitosarie
Universitas Widya Gama
Economics, Econometrics & Finance

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Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Mawar Maulana Nur; Ana Sopanah; Endah Puspitosarie
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.5088

Abstract

The purpose of this study is to test and analyze how the influence of accounting understanding, accounting information systems, and internal control systems on the quality of financial statements. This study used a quantitative approach with a causal type of research. The population in this study is the entire Regional Apparatus Work Unit (SKPD) within the Pasuruan City Government. The sample in this study used Financial Administration Officials (PPK) at the Pasuruan City Regional Government SKPD totaling 32 respondents from 32 SKPD using multiple linear regression analysis techniques and processed using the help of the IBM SPSS Statistics 25 computer application program. The output of this study is that the internal control system has a significant influence on the quality of financial statements, while partially the understanding of accounting and accounting information systems does not have a significant influence on the quality of financial statements. And simultaneously understanding accounting, accounting information systems, and internal control systems affect the quality of financial statements.
Analisis Efektivitas dan Pemanfaatan SISKEUDES Upaya Peningkatan Akuntabilitas Keuangan : Studi Kasus pada Kampung Doyo Baru, Distrik Waibu, Kabupaten Jayapura Gerarda S. Jedaut; M. Sodik; Endah Puspitosarie
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12791

Abstract

The Village Financial System (SISKEUDES) is an information system developed to support transparent, accountable, and efficient village financial management. However, empirical evidence regarding its effectiveness and utilization in eastern Indonesia, particularly in Papua, remains limited. This study aims to analyse the effectiveness and utilization of SISKEUDES in improving financial accountability in Kampung Doyo Baru, Waibu District, Jayapura Regency. A qualitative descriptive approach with a case study design was employed. Data were collected through semi-structured interviews, observation, and documentation involving the Village Head, Village Secretary, SISKEUDES Operator, and members of the Village Consultative Body (BAMUSKAM). Data were analysed using the interactive model of data reduction, data display, and conclusion drawing. The findings reveal that SISKEUDES has been effectively implemented throughout the stages of village financial management, including planning, budgeting, administration, reporting, and accountability. The system improves administrative order, facilitates financial reporting, and supports compliance with applicable regulations. Although internet connectivity, incomplete supporting documents, and officials' workload occasionally affect reporting timeliness, these constraints do not reduce the quality of financial reports. Positive user acceptance, supported by training and technical assistance, has strengthened the consistent utilization of SISKEUDES. The findings imply that improving village financial accountability depends not only on the information system itself but also on the competence of village officials, continuous capacity building, user acceptance, and the commitment of the village government to implement the principles of transparency and accountability.
Co-Authors Ana Sopanah, Ana Gerarda S. Jedaut M. Sodik Mawar Maulana Nur