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All Journal Jurnal Manajemen Terapan dan Keuangan IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Kelola: Journal of Islamic Education Management Edukasi Islami: Jurnal Pendidikan Islam Jambura Equilibrium Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Indonesian TESOL Journal Jurnal Ilmiah Akuntansi Kesatuan Journal of Economic, Public, and Accounting (JEPA) Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Quantitative Economics and Management Studies Jurnal Abdimas Bina Bangsa Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Studies in English Language and Education Economics, Business, Accounting & Society Review Journal of Applied Accounting Journal of Economics and Management Scienties Akuntansi: Jurnal Riset Ilmu Akuntansi Equivalent : Journal of Economic, Accounting and Management JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Management Studies and Business Journal Accounting Studies and Tax Journal EDUTREND: Journal of Emerging Issues and Trends in Education Economic and Business Horizon International Journal of Digital Marketing Science EPISTEMOLOGI : Jurnal Pengabdian Masyarakat dan Penelitian Harmoni Economics: International Journal of Economics and Accounting
Masruddin
Universitas Tadulako, Palu, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEMS: THE ROLE OF HUMAN RESOURCE COMPETENCY, GOVERNANCE, ORGANIZATIONAL INERTIA AS MODERATING VARIABLES Nurhidayah, Nurhidayah; Masdar, Rahma; Usman, Rudy; Masruddin, Masruddin; Din, Muhammad
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.825

Abstract

In addition to analyzing the impact of governance and human resource competencies on the effective deployment of information technologies for local government, this study also looks at organizational Inertia as a moderating factor that may amplify or diminish these effects. This study offers novelty by positioning Organizational Inertia as a moderating variable, a factor that has received limited attention in prior SIPD implementation studies. Saturated sampling techniques were employed to collect primary data from 76 employees of the Central Sulawesi Provincial Financial and Asset Management Agency involved in the implementation of the Local Government Information System. The study took a quantitative approach. WarpPLS 8.0 was used to analyze the data using Structural Equation Modeling–Partial Least Square (SEM-PLS). The findings demonstrated that there was no discernible impact of human resource competency. On the contrary, the success of system adoption is significantly impacted by Governance. Organizational Inertia, a moderating variable, strengthened the influence between independent and dependent variables. These results demonstrate that improving Governance is essential to the effective deployment of information technologies.
Analysis of the State Budget Management System Using the SAKTI Application : A Case Study at the Maritime Affairs and Fisheries Agency of Central Sulawesi Province Widya Widya; Sugianto Sugianto; Masruddin Masruddin; Mustamin Mustamin
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.346

Abstract

This research aims to analyze the implementation of the State Institutional Financial Application System (SAKTI) in the management of the State Revenue and Expenditure Budget (APBN) at the Maritime Affairs and Fisheries Agency of Central Sulawesi Province. The primary focus of this study is to identify the benefits obtained and the challenges faced during the application process. The research method used is descriptive qualitative, with data collection techniques involving interviews, observation, and documentation. The results indicate that the implementation of the SAKTI Application has provided significant positive impacts, particularly in increasing the efficiency of financial management. This is evidenced by the acceleration of administrative processes, more systematic preparation of financial reports, and a reduction in the potential for recording errors. Furthermore, the application also supports improved transparency and accountability in budget utilization, thereby contributing to the realization of more effective, efficient, and sustainable state financial governance within the maritime and fisheries sector. Nevertheless, the research also found constraints that require serious attention, including issues related to the stability of the system and network, which is not yet optimal. This obstacle frequently hinders smooth operations, especially during periods of high workload. Therefore, an improvement in technological infrastructure and adequate technical support is necessary to ensure the application can be implemented more maximally. The findings of this research are expected to serve as a reference for policymakers in formulating strategies to enhance the quality of APBN management through the utilization of information technology in regional government agencies.
Efek Moderasi Kapasistas SDM Hubungan Pemanfaatan TI terhadap Akuntabilitas Keuangan Pada OPD Kota Palu Astrialestari Astrialestari; Rudy Usman; Masruddin Masruddin; Andi Mattulada Amir
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.402

Abstract

This study aims to analyze the effect of information technology utilization on regional financial accountability and to examine the moderating effect of human resource capacity in this relationship. The study was conducted in 30 Regional Apparatus Organizations (OPD) in Palu City, involving 60 respondents consisting of regional financial management officials. A quantitative approach was used through a survey method with purposive sampling. Primary data were collected through questionnaires and analyzed using IBM SPSS Statistics version 25. The results showed that the use of information technology had a positive and significant effect on regional financial accountability, as did human resource capacity. However, the results of the moderation analysis showed that human resource capacity did not act as a moderating variable in the relationship between the use of information technology and regional financial accountability. These findings indicate that both variables function as independent factors that directly affect regional financial accountability. This study is expected to contribute theoretically to the development of public sector accounting studies and provide practical considerations for local governments in improving financial management accountability through the optimization of information technology and the enhancement of human resource capacity.
Designing English writing worksheets incorporating Islamic moderation values at an Islamic senior high school in Palopo Masruddin Masruddin; Rusdiansyah Rusdiansyah; Anisa Zidni Ananda; Ermawati Ermawati; Ahmed Sardi
Studies in English Language and Education Vol 12, No 2 (2025)
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/siele.v12i2.38115

Abstract

This study aimed to design an English writing worksheet integrating Islamic moderation values for tenth-grade students at an Islamic senior high school in Palopo, Indonesia. The research employed a Research and Development (RD) design, using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). The worksheet was developed based on a needs analysis conducted with 22 students, following a Task-Based Language Teaching (TBLT) approach. Data collection methods included interviews and a questionnaire for the need analysis, experts validation questionnaires for worksheet evaluation, and a students perception questionnaire. The findings indicated that the designed English writing worksheet, which incorporates Islamic moderation values, consists of: 1) three units of writing materials, 2) five sub-units: Lets Get Ready, Lets Practice, Grammar Focus, Lets Do More, and Lets Review, 3) various task-based language teaching activities, 4) integration of Islamic moderation values, 5) an engaging layout and media, and 6) supplementary skills, including reading, listening, and speaking. The worksheet was tried out with the participants, and the results showed a mean score of 3.8 in the excellent category based on student perceptions. The students interviews supported these findings. In conclusion, the English writing worksheet enhances writing skills and facilitates the practical application of Islamic moderation values in students daily lives.
Peran Konten Kreator terhadap Profitabilitas Toko di Kota Palu Alfiandi Patabang; Masruddin; Jurana; Muhammad Din; Ni Made Sparwati
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 7 No. 4 (2026): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni- Juli 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v7i4.8491

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemanfaatan jasa konten kreator digital terhadap profitabilitas toko-toko di Kota Palu. Dengan menggunakan pendekatan kualitatif melalui wawancara mendalam terhadap 5 pemilik toko seperti toko bahan kue, toko bahan bangunan, dan toko handphone yang menggunakan jasa konten kreator, penelitian ini menemukan bahwa pemanfaatan jasa tersebut meningkatkan profitabilitas melalui peningkatan pendapatan dan pengendalian biaya. Tema-tema utama yang muncul meliputi analisis ROI yang positif, pengurangan biaya pemasaran tradisional, dan peningkatan efisiensi operasional. Analisis tematik menunjukkan bahwa konten kreator membantu meningkatkan margin laba dan mengoptimalkan laporan keuangan. Penelitian ini merekomendasikan toko-toko di Kota Palu untuk lebih aktif memanfaatkan jasa konten kreator sebagai strategi akuntansi digital untuk meningkatkan kinerja keuangan di era digital.
Analysis of Success Factors in the Implementation of Regional Government Information System in Palu Aura Dwi Kartika; Andi Chairil Furqan; Femilia Zahra; Masruddin
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.926

Abstract

This study aims to identify and analyze the key factors influencing the implementation of the Regional Government Information System (SIPD RI), in order to provide recommendations for more effective and sustainable implementation. The research is grounded in the DeLone and McLean Information System Success Model (2003) and George Edward III’s Policy Implementation Model (1980), employing Principal Component Analysis (PCA) and factor analysis methods. The study adopts an exploratory design with a quantitative approach. Data were collected through questionnaires distributed to 230 SIPD RI users across 41 regional work units (OPD) within the Palu City Government, using a proportionate stratified random sampling technique. The results of the factor analysis, conducted on 37 variable indicators, reveal the emergence of 10 new composite variables representing critical factors in the successful implementation of SIPD RI in Palu City. These factors are labeled as: information quality, organizational support, system benefits, system performance, employee attitudes, technical support, user satisfaction, infrastructure availability, integration and procedures, and system usage. This study offers important implications by contributing to a deeper understanding of the key elements supporting successful SIPD RI implementation. The findings can serve as a guideline for local governments in prioritizing and preparing the identified components, thereby enabling more strategic and effective implementation planning. However, this research is limited in its geographic scope, as it focuses solely on a single region, which may limit the generalizability of the findings to other contexts. Additionally, the limited number and diversity of variables may have resulted in the omission of other potentially significant factors.
Pengaruh Ukuran Dewan Direksi dan Komisaris Independen terhadap Tata Kelola Perusahaan pada Sektor Financials Rahmawati Widya Ningsih; M. Ikbal Abdullah; Muhammad Ansar; Masruddin Masruddin
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3261

Abstract

The point of this investigate is to investigate how the nearness of free commissioners and the estimate of the board affect corporate administration inside the budgetary division recorded on the Indonesia Stock Trade from 2021 to 2023. This investigate utilizes both graphic and confirmation strategies beside a quantitative approach. Trade yearly reports given the auxiliary information for the investigation. Utilizing a intentional testing approach, 91 firms (273 occurrences) were chosen from a add up to of 106 businesses. This ponder connected different information examination strategies, counting expressive factual examination, different direct relapse investigation, testing of classical presumptions, F-tests (joint tests), and t-tests (person tests). The information was analyzed utilizing IBM SPSS. The comes about show that not one or the other autonomous commissioners nor the measure of the board contains a important affect on corporate administration, both alone and together. The assurance coefficient uncovers that the capacity of the free factors to clarify varieties in corporate administration remains restricted. Hence, it can be concluded that corporate administration is more emphatically formed by variables that were not included within the think about show.
Co-Authors Abda Abda Abdillah, Ibnu Farhan Abdul Kahar Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Ahmed Sardi Alfiandi Patabang Ali Imran Amalyah, Ilfat Afia Anatasya, Anatasya Andi Chairil Furqan Andi Mattulada Amir Anisa Zidni Ananda Aqsha, Muhammad Ardiansyah, Faisal Aski Astrialestari Astrialestari Aura Dwi Kartika Bakry, Mohammad Iqbal Bawias, Hizkia Hazael Bezaliel betty betty Delviana, Delviana E. Ar, Nur Azizah Edhy Rustan Ermawati Ermawati Erwinsyah Erwinsyah Erwinsyah Fadhilah, Anisah Fadillah, Raehan Febriana Femilia Zahra Fikry Karim Fikry Karim Furqan, Andi Chairil Gollah, Shery Natalia Halwi, Muhammad Darma Helda , Helda Husnaini Husnul Hatimah, Husnul Josua Gabriel Galamba Jurana Kaharuddin Kusuma, I Made Ari Lanonci, Nurwasilah Lasodi, Nurfadila Ramdani Latifah Sukmawati Yuniar Lembah, Amelia Amanda Luneto, Abdul Razik M. Ikbal A M. Ikbal Abdullah M. Iqbal Bakry Madao, Tri Utari Madehang Mapparessa, Nurlaela Mattulada, Andi Megawati, Nani Meldawati, Lucyani Moh. Iqbal, Moh. Muh Darma Halwi Muh. Darma Halwi Muhaemin Muhaemin Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muliati Muliati Muliati, Muliati Munawarah Munawarah, Munawarah Mustamin Mustamin Mustamin Mustamin Mustaring Mustaring N.S, Jurana Nasrun Naida Ni Made Sparwati Ni Made Suwitri PARWATI Nina Yusnita Yamin Nur, Muh. Ilham Nurani, Zahra Nurdin, Jurana Nurfadilla, Nurfadilla Nurhidayah Nurhidayah Nurlaela Mapparessa Nurpita NURUL ANNISA OSTENSIO, Gracelia N. Pali, Fayza Parwati, Ni Made Suwitri Phatra Anggana Djuri Rahayu Indriasari Rahayu Indriasari Rahma Aulia Rahma Masdar Rahmawati Widya Ningsih Rifqi, Muh. Rudy Usman RUMIMPUNU, Mohammad Rio Rusdiansyah Rusdiansyah Safar, Muhammad Safira, Wiqra Sahraini Sahraini, Sahraini Saleh, Fadli Moh Santika Selmita Paranoan Selvyana Setiawan, Edi Indra Siti Nur Anisa St. Hartina Sugianto Sugianto Suryadi Hadi Syam, Andi Tenrisanna Tampang, Tampang Tanra, Andi Ainil Mufidah Tenripada, Tenripada Totanan, Chalarce Trihauli, Afnan Danin Widya Widya Wisran Wulandari Wulandari WULANDARI, Sri Puspita Yuldi Mile Zainuddin, Zainuddin