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All Journal SOLUSI Solusi: Jurnal Kajian Ekonomi dan Bisnis Journal of Financial and Behavioural Accounting Society: Jurnal Pengabdian Masyarakat Journal Of World Science Multidisciplinary Journal of Education, Economic and Culture Accounting Journal of Ibrahimy (AJI) ARTOKULO: Journal of Accounting, Economic and Management Economic and Business Horizon
Nasrun Naida
BPKAD Tojo Una-Una, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Influence of the Implementation of Regional Government Information Systems and Internal Government Control Systems on the Quality of Financial Reporting Naida, Nasrun; Din, Muhammad; Amir, Andi Mattulada
Journal of Financial and Behavioural Accounting Vol. 4 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i1.9816.2024

Abstract

This study aims to (1) explain the implementation of the Regional Government Information System (SIPD), the Government Internal Control System (SPIP), and the Quality of Financial Reports (KLK); (2) assess the impact of the implementation of SIPD on KLK; and (3) evaluate the effect of the implementation of SPIP on KLK. This study uses the Partial Least Squares (PLS) method in Structural Equation Modeling (SEM) with WarpPLS 8.0 software, involving 128 respondents. The research findings show that (1) the majority of Regional Government Work Units support the implementation of SIPD and SPIP to improve KLK; (2) the implementation of SIPD has a positive and significant effect on KLK; and (3) the implementation of SPIP also has a positive and significant effect on KLK.
Implementation Government's Internal Control System on the Quality Financial Reporting Which Moderate by Human Resource Competency Nasrun Naida
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

This study aims to (1) explain the implementation of Government Internal Control Systems (GICS), and Financial Report Quality; (2) assess the effect of LGIS implementation on Financial Report Quality (FRQ); (3) evaluate the influence of GICS implementation on FRQ; (4) identify how the interaction between LGIS and Human Resource Competence affects FRQ; and (5) analyze the interaction between GICS and Human Resource Competence on FRQ. The study employed Partial Least Square (PLS) method in Structural Equation Modeling (SEM) using WarpPLS 8.0 software, involving 128 respondents. Findings indicate that (1) the majority of Local Government Agencies (LGAs) support the use of LGIS and GICS to enhance FRQ; (2) LGIS has a positive and significant impact on FRQ; (3) GICS similarly has a positive and significant impact on FRQ; (4) Human Resource Competence strengthens the relationship between LGIS and FRQ; and (5) likewise enhances the relationship between GICS and FRQ
SWOT Analysis of Digitalization Implementation in Verification Processes on the Effectiveness of Financial Management in Tojo Una-Una Regency Nasrun Naida; Rismanto
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

This study evaluates the impact of digitalization of the verification process on the effectiveness of financial management using a SWOT analysis. A qualitative descriptive method involving case studies, in-depth interviews, participatory observation, and documentation was employed to explore the strengths, weaknesses, opportunities, and threats of implementing a digital system. The results indicate that the "aksi-BPKAD" innovation can accelerate processes, and enhance transparency and accountability in regional financial management. implementing these recommendations, it is hoped that the "aksi-BPKAD" innovation can be fully optimized to improve regional financial management in Tojo Una-Una Regency
ENHANCING TRANSPARENCY AND ACCOUNTABILITY THROUGH DIGITALIZATION: A CASE STUDY ON THE USE OF THE E-SIAP BOS APPLICATION IN BOS FUND MANAGEMENT Naida, Nasrun
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.5977

Abstract

This study investigates the influence of digitalization on the management of School Operational Assistance (BOS) funds to enhance the efficiency and accountability of financial reporting in the education sector. The research focuses on the effectiveness of technologies, such as the e-SIAP BOS application, in addressing public fund management challenges, including reporting delays, data inaccuracies, and transparency issues. Employing a qualitative approach, the study analyzes the implementation of digitalization by collecting data through in-depth interviews with key stakeholders and examining official documents. The findings indicate that digitalization significantly improves the speed and accuracy of financial reporting, enhances transparency and accountability, and ensures compliance with regulations. Proper implementation of digital technology is expected to enhance public financial management and foster public trust in government fund oversight. As a qualitative study, the data analysis utilized the interactive model of data analysis proposed by Miles and Huberman (1992), providing a comprehensive understanding of the observed phenomena.
Tantangan dan Strategi dalam Penyusunan Laporan Keuangan Berkualitas dengan SIPD: Studi Kualitatif di Kabupaten Tojo Una-Una Naida, Nasrun; Sartika, Dewi
Kajian Ekonomi dan Bisnis Vol. 19 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v19i2.208

Abstract

This study examines the modernization of regional financial management to enhance transparency, accountability, and efficiency in Tojo Una-Una Regency. By implementing the Regional Government Information System (SIPD) with the Accounting and Reporting (AKLAP) module since 2022, the Regional Financial and Asset Management Agency (BPKAD) aims to improve the quality of financial reports in accordance with government accounting standards. However, limitations in human resource (HR) competence and a lack of technical training for operators hinder optimal integration and report accuracy. Using a descriptive qualitative method with an inductive approach, this research identifies barriers and SIPD optimization strategies through interviews and observations. Key findings indicate that limited HR competence and unequal technological infrastructure across Regional Government Organizations (OPD) are the main obstacles. Recommendations include intensive training for SIPD operators and strengthening technology infrastructure at the OPD level, which are expected to enhance regional financial management performance, creating a more transparent, accurate, and accountable system
Strategies to Overcome Challenges in Utilizing SIPD: Achieving High-Quality Accrual-Based Financial Reporting Naida, Nasrun; Sartika, Dewi
Society : Jurnal Pengabdian Masyarakat Vol 4, No 1 (2025): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i1.479

Abstract

This study explores the modernization of regional financial management in Tojo Una-Una Regency as a strategic initiative to enhance transparency, accountability, and efficiency in governance. The Regional Government Information System (SIPD), particularly the Accounting and Reporting (AKLAP) module, has been implemented since 2022 to support accrual-based financial reporting in compliance with government accounting standards. Despite its potential, several challenges remain, including a lack of skilled human resources and insufficient technical training for system operators, which hinder effective integration and reporting accuracy. Using a descriptive qualitative method with an inductive approach, this study draws on interviews and observations to identify barriers and propose optimization strategies. Findings reveal that unequal access to technology across Regional Apparatus Organizations (OPD) and limited operator competence are significant obstacles. To address these issues, the study recommends intensive training for SIPD operators and enhanced technological infrastructure at the OPD level. These measures aim to improve the quality and reliability of financial management, advancing a more transparent and accountable system. This research contributes novel insights into overcoming practical challenges in regional financial management, offering actionable strategies for similar contexts.
Improving the Management of School Operational Assistance (SOA) Grants Through Expenditure Governance Abdullah, M. Ikbal; Masdar, Rahma; Karim, Fikry; Din, Muhammad; Zahra, Femilia; Furqan, Andi Chairil; Munawarah, Munawarah; Iqbal, Muhammad; Masruddin, Masruddin; Hadi, Suryadi; Betty, Betty; Meldawati, Lucyani; Naida, Nasrun; Megawati, Nani
Economic and Business Horizon Vol. 1 No. 3 (2022): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.3.2022.71

Abstract

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. The SOA program policy, programmed in elementary and junior high schools, is one form of policy implementation with the aim of equity and improving the quality of basic education. Therefore, SOA funds must be managed properly and carried out orderly and responsibly. The management of SOA funds is the principal’s responsibility, assisted by the SOA Treasurer. However, in practice, there was a misappropriation of SOA funds. The misappropriation of SOA funds was found to several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning aspects, implementation aspects, and accountability aspects. In the implementation aspect, it was found that, basically, all use of the budget was in accordance with the technical guidelines. Still, the lack of socialization among parents caused many parties to misunderstand the problem of SOA funds, even though socialization is a very important stage in determining the success and smooth implementation of the program. In accountability, not a few schools have difficulty compiling financial reports because not all schools have competent personnel in their fields. Furthermore, in the 2021 Supreme Audit Agency’s (BPK/Badan Pemeriksa Keuangan) audit report, there are findings obtained by Supreme Audit Agency, one of which is that there are weaknesses in the administration and accountability of School Operational Assistance funds (SOA) in Tojo Una Una, Central Sulawesi, Indonesia. Therefore, it is necessary to do service in the form of socialization related to the administration of the SOA Fund Treasurer, which will be framed in an effective communicative and relaxed manner so that it can provide a stimulus to participants so that they can comprehensively understand administrative technicalities in accordance with the latest developments in the Regulation of the Minister of Internal Affairs No. 24 of 2020 concerning administration for the management of SOA grants.
Optimalisasi Implementasi SIPD Melalui Klinik Akuntansi dan Dampaknya Terhadap Kualitas Laporan Keuangan Daerah: Pendekatan Kualitatif Di Kabupaten Tojo Una-Una Naida, Nasrun
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 2 (2025): September 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i2.396

Abstract

This study aims to identify the main obstacles in the implementation of the Regional Government Information System (SIPD) in the Accounting and Reporting (Aklap) module and analyze its impact on the quality of the Regional Government Financial Report (LKPD). A qualitative approach with a case study design was used, located in Tojo Una-Una Regency. Data were collected through in-depth interviews, participant observation, and documentation studies, and analyzed using the Miles and Huberman interactive model. The results show that the implementation of SIPD still faces obstacles, particularly limited technical competence of human resources, system disruptions, and a lack of ICT infrastructure. The Accounting Clinic plays a strategic role in bridging technical and conceptual gaps through consultation and training, which contributes to improving the quality of the LKPD, as reflected in the BPK's WTP opinion for 13 consecutive years. This study confirms that the Accounting Clinic is an effective institutional innovation in strengthening technical capacity and regional financial accountability. Sustainable institutionalization of the Accounting Clinic is needed through budget strengthening, human resource capacity building, and the development of contextual needs-based training. 
The Effect of Implementing Local Government Information System on the Quality of Local Government Financial Reports Moderated by Human Resource Competence Naida, Nasrun; Amir , Andi Mattulada; Din, Muhammad; A, M. Ikbal; Karim, Fikry
Journal of World Science Vol. 2 No. 8 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i8.390

Abstract

This study aims to measure the effect of implementing local government information systems on the quality of government financial reports with human resource competence as a moderating variable. The research was conducted using quantitative methods, and data collection was carried out using questionnaires and PLS with the help of WarpPLS software. The results of this research analysis show empirical evidence that the implementation of local government information systems on the quality of local government financial reports can have a positive effect; on the other hand, human resource competence can moderate the relationship between the application of local government information systems to the quality of local government financial reports. Studies This gets empirical proof about many matters related to quality report finance government area. System information government area own influence positive to quality report finances. Competence source Power man can strengthen influence connection between information systems government area to quality report finance government area.
Optimalisasi SIPD dan SPIP dalam Meningkatkan Kualitas Laporan Keuangan: Pentingnya Kompetensi SDM Naida, Nasrun
Solusi Vol. 22 No. 4 (2024): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i4.10554

Abstract

This study aims to describe the implementation of Local Government Information Systems (LGIS), Government Internal Control Systems (GICS), and Financial Report Quality (FRQ); evaluate the effect of LGIS and GICS implementation on FRQ; and analyze the role of Human Resource Competence in moderating the relationship between LGIS and GICS on FRQ. The research employs a quantitative approach, focusing on theory testing through numerical variables and data analysis using statistical procedures. The study utilizes the Partial Least Square (PLS) method in Structural Equation Modeling (SEM) with the WarpPLS 8.0 software, involving 128 respondents from various Local Government Agencies. The results indicate that the implementation of LGIS and GICS positively and significantly affects FRQ. Furthermore, Human Resource Competence enhances the relationship between LGIS and GICS with FRQ, suggesting that improving HR competence can increase the effectiveness of LGIS and GICS implementation in enhancing financial report quality. This study is expected to provide input and contribute to the District Government as an evaluation tool for the implementation of LGIS and GICS. This study also combines the variables of LGIS and GICS on FRQ using the Agency Theory approach.
Co-Authors A, M. Ikbal Abdullah, M. Ikbal Amir , Andi Mattulada Amir, Andi Mattulada betty betty DEWI SARTIKA Femilia Zahra Fikry Karim Furqan, Andi Chairil Masruddin Megawati, Nani Meldawati, Lucyani Muhammad Din Muhammad Iqbal Munawarah Munawarah, Munawarah Rahma Masdar Rismanto Suryadi Hadi