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All Journal Indonesian Journal Economic Review (IJER) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Robinson
Universitas Bengkulu
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pemanfaatan Teknologi Informasi, Kualitas Sistem Informasi Akuntansi dan Kompetensi SDM Terhadap Kualitas Laporan Keuangan Beta Vemi Aprilia; Robinson
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9514

Abstract

This research goals to analyze the influence of Information Technology Utilization, Accounting Information System Quality, Human Resources (HR) Competency on the Quality of Financial Reports in the Bengkulu City Regional Government. The method applied was qualitative using primary data, as well as purposive sampling techniques involving 62 respondents, consisting of Financial Administration Officials (PPK), treasurers, and administrative staff at the Regional Apparatus Work Unit (SKPD). The data was examined through multiple linear regression via the SMART PLS software. Findings reveal that the three independent variables greatly impact the quality of financial documentation. The integration of Information Technology has been proven to increase the efficiency, accuracy, transparency of financial management. The quality of the Accounting Information System supports systematic and timely financial recording and reporting. Meanwhile, HR Competency takes part in improving the reliability and accuracy of financial statements through understanding government accounting standards and system operational capabilities. Simultaneously, the three variables were able to explain 38.4% of the variation in the quality of financial statements. These findings suggest that these factors have a considerable contribution to improving the quality of local government financial reporting, although there is still room for further research considering other variables that may be relevant.
The Effect Of SPIP Maturity, APIP Capability, and Risk Management On Corruption Prevention In Local Governments Of Bengkulu Province During 2021–2024 Putri Deviana Naibaho; Robinson; E. Novita Sari
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.878

Abstract

Corruption remains a major challenge in local government administration because it can reduce the quality of governance, public trust, and regional development. Therefore, corruption prevention efforts are essential to support good governance. This study aims to examine the effect of Government Internal Control System (SPIP) maturity, Government Internal Supervisory Apparatus (APIP) capability, and risk management implementation on corruption prevention in district and city governments in Bengkulu Province. This research uses a quantitative approach with secondary data obtained from the Performance Reports of the Financial and Development Supervisory Agency (BPKP) for the period 2021–2024. The sample consists of 10 district/city governments, resulting in 40 observations. Data were analyzed using multiple linear regression. The results show that SPIP maturity has a positive and significant effect on corruption prevention. Meanwhile, APIP capability and risk management do not have a significant effect on corruption prevention. These findings indicate that strengthening internal control systems plays a more important role in supporting corruption prevention efforts than improving supervisory capability and implementing risk management that is still focused on administrative compliance. The results support the Fraud Triangle Theory, particularly in explaining the importance of reducing opportunities for corruption through effective internal control systems.
Faktor yang Memengaruhi Kepuasan Pengguna Sistem Akuntansi Keuangan Tingkat Instansi (Sakti) dan Konsekuensinya terhadap Kinerja Pengelola Keuangan Resilia Novita Indra Sari; Robinson; Isma Coryanata
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.459

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas informasi, kualitas sistem informasi, dan kualitas layanan terhadap kepuasan pengguna, serta menguji pengaruh kepuasan pengguna terhadap kinerja pengelola keuangan satuan kerja di lingkungan Kejaksaan Tinggi Bengkulu. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan pengumpulan data melalui kuesioner online. Responden terdiri dari 33 pengguna Sistem Akuntansi Keuangan Tingkat Instansi (SAKTI) yang berperan sebagai pengelola keuangan, tersebar di 11 Kantor Kejaksaan Tinggi dan Kejaksaan Negeri di Provinsi Bengkulu. Analisis data dilakukan menggunakan metode deskriptif dan Partial Least Square (PLS). Hasil penelitian mengungkapkan empat temuan utama. Pertama, kualitas informasi terbukti berpengaruh positif dan signifikan terhadap kepuasan pengguna aplikasi SAKTI. Kedua, kualitas sistem juga menunjukkan pengaruh positif dan signifikan terhadap kepuasan pengguna. Ketiga, berbeda dengan dua variabel sebelumnya, kualitas layanan tidak memiliki pengaruh signifikan terhadap kepuasan pengguna. Keempat, kepuasan pengguna memiliki pengaruh positif yang sangat kuat dan signifikan terhadap manfaat bersih, yang dalam konteks ini diukur melalui kinerja pengelola keuangan. Temuan ini mengindikasikan bahwa peningkatan kualitas informasi dan kualitas sistem merupakan faktor krusial dalam meningkatkan kepuasan pengguna SAKTI. Selanjutnya, kepuasan pengguna yang tinggi secara langsung berkontribusi terhadap peningkatan kinerja pengelola keuangan satuan kerja di lingkungan Kejaksaan Tinggi Bengkulu.
Co-Authors Beta Vemi Aprilia E. Novita Sari Isma Coryanata Putri Deviana Naibaho Resilia Novita Indra Sari