Ghaliyah Nimassita Triseptya
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KAJIAN IMPLEMENTASI KEBIJAKAN DAN DAMPAK E-BUDGETING DALAM MEWUJUDKAN GOOD GOVERNANCE ghaliyah nimassita triseptya; Arifuddin Arifuddin; Rahmawati Rahmawati
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 9 No 1 (2026): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v9i1.4110

Abstract

This study aims to examine the implementation of e-budgeting policies and their impact on realizing the principles of good governance within regional government institutions. The method employed is library research through a systematic review of scholarly journals, books, official reports, and other relevant academic documents. The findings indicate that the adoption of e-budgeting enhances transparency, accountability, efficiency, and effectiveness in public budget management. The system strengthens internal control mechanisms through electronic recording, automated reporting, real-time monitoring, and clearer audit trails. The integration of e-planning and e-budgeting has also been shown to improve coordination among government units and reduce opportunities for budget irregularities. Nevertheless, the effectiveness of its implementation is highly influenced by organizational governance, bureaucratic culture, and the integrity of public officials. Overall, e-budgeting serves as a strategic instrument for reinforcing good governance and increasing public trust in regional financial management.
KINERJA DAN KEBERLANGSUNGAN PERUSAHAAN DALAM PENERAPAN SISTEM ERP: TINJAUAN SISTEMATIK LITERATUR Ghaliyah Nimassita Triseptya; Andi Zulfakar Yudha
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 9 No 2 (2026): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v9i2.4457

Abstract

This study aims to analyze the development of research on Enterprise Resource Planning (ERP) and to identify the impact of ERP implementation on corporate performance and sustainability. The study employs a Systematic Literature Review (SLR) method, with data sourced from the Scopus database. The selection process was conducted through several screening stages based on the publication period (2015–2025), journal quality (Q1–Q3), topic relevance, and article accessibility. Out of 139 identified articles, 21 met the inclusion criteria and were selected for analysis. The findings indicate that ERP research is predominantly focused on supply chain integration and digital transformation, ERP implementation success factors, and the development of Sustainable ERP (S-ERP). The factors most frequently associated with ERP success include supply chain integration, sustainability practices, information quality, change management, and organizational factors. ERP implementation has been shown to positively affect corporate performance by improving operational efficiency, information quality, supply chain integration, and sustainability performance. Furthermore, the literature suggests that the integration of ERP with sustainability strategies, the strengthening of change management practices, and the adoption of technologies such as the Internet of Things (IoT), Blockchain, and Building Information Modeling (BIM) represent important directions for future research. The most commonly applied theories in ERP studies are the Resource-Based View (RBV), Technology–Organization–Environment (TOE) Framework, Institutional Theory, Diffusion of Innovation (DOI) Theory, and Change Management Theory. These findings demonstrate that ERP serves not only as a tool for business process integration but also as a strategic resource that supports long-term improvements in corporate performance and sustainability