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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Manajemen dan Kewirausahaan (JMDK) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Conference on Innovation and Application of Science and Technology (CIASTECH) Empowerment Society eMBeJi : Manajemen dan Bisnis Jurnal Indonesian Journal of Business Analytics (IJBA) Journal of Multidisciplinary Science: MIKAILALSYS Jurnal Sistem Informasi dan Manajemen Business Management Research
Pudjo Sugito, Pudjo
Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Pengaruh SIPD RI terhadap Kinerja Bendahara Pengeluaran melalui Pengendalian Internal dan Akuntabilitas Yang Dimoderasi Kompetensi Digital di Kabupaten Magetan Ramadani, Ivan Haryo; Khouroh, Umu; Sugito, Pudjo
Manajemen & Bisnis Jurnal Vol 12 No 2 (2026)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v12i2.332

Abstract

This study examines the effect of the implementation of Indonesia's Regional Government Information System (SIPD RI) on the performance of expenditure treasurers, with internal control and accountability as mediating variables and digital competency as a moderating variable, in the Magetan Regency Government. A quantitative explanatory approach was used, with the population comprising all 126 expenditure treasurers and assistant treasurers across regional work units (OPD) in Magetan Regency, all of whom served as respondents (census). Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.1.8. Results show that SIPD RI implementation positively and significantly affects internal control and accountability, but has no significant direct effect on performance. Accountability fully mediates the effect of SIPD RI on performance, while internal control is not supported as a mediator, and digital competency does not moderate any path in the model. These findings indicate that the benefits of regional financial information systems for individual performance are indirect and depend on strengthening accountability as the transmission mechanism.
The Effect of Collaborative Leadership and Early Warning System on Community Preparedness Response through Community Participation in Madiun Regency Lumaksono, Fajar; Sugito, Pudjo; Khouroh, Umu
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 3 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i3.12274

Abstract

Disaster risks in Madiun Regency, particularly floods, landslides, and tornadoes, underscore the need for preparedness strategies that integrate early warning systems, stakeholder coordination, and community involvement. This study examined the effects of collaborative leadership and early warning systems on community preparedness response, including indirect effects through community participation. A quantitative explanatory design involved 400 respondents from purposively selected areas. Data were collected using a five-point Likert-scale questionnaire and analyzed through partial least squares structural equation modeling (PLS-SEM) using SmartPLS 4. The structural model identified significant paths from collaborative leadership and early warning systems to both preparedness response and community participation. Community participation was positively and significantly associated with preparedness response and partially mediated the relationship between each predictor and preparedness response. These findings identify community participation as an intermediary linking collaborative leadership and early warning systems to preparedness. The study concludes that disaster preparedness efforts should integrate collaborative governance, warning systems, and community participation. The findings provide evidence to inform the strengthening of participatory disaster management policies in Madiun Regency.
Co-Authors Abubakar, Arinal Haq Andrian Andrian Arliansyah, Rafli Bambang Supriadi Boge Triatmanto Darwis, Irman Maulana Gatot Sumarsono, Tanto Isnuwardiati, Kurnia Isnuwardiati, Kurnia Kamaluddin Kamaluddin Laksana, Yosanta Ardhi Lumaksono, Fajar Natsir, Mokhamad Raden Mohamad Herdian Bhakti Ramadani, Ivan Haryo Syamsuddinnor, S Umu Khouroh Yulehinin, Firsty