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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Nusantara Hasana Journal Klabat Accounting Review
Lakat, Junior Semuel
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Nursing

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Driving Efficiency and Accountability: Digitalization's Impact on Government Investment in North Sulawesi Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.51-63

Abstract

This study examines the role of digitalization in public procurement governance and its impact on enhancing the effectiveness of government investment in North Sulawesi. Employing a quantitative approach, this research utilizes secondary data from government reports, policy documents, and academic journals to assess the relationship between digital procurement systems and investment efficiency. The findings reveal a significant positive correlation between the implementation of digitalization and improved government investment effectiveness. Specifically, digital procurement enhances transparency, efficiency, and accountability, leading to better budget management and optimized public fund utilization. However, the study also identifies critical challenges, including limited infrastructure and insufficient human resource capacity, which hinder the full realization of digitalization benefits. To fully leverage digital procurement, policymakers must prioritize investments in technological infrastructure, strengthen institutional capacity, and provide targeted training programs for procurement personnel. This study contributes to the growing discourse on digital transformation in public sector governance and offers practical policy recommendations to enhance investment effectiveness through digital solutions.
PENGARUH LITERASI KEUANGAN TERHADAP MINAT MENABUNG MAHASISWA FKIP UNIVERSITAS KLABAT Seroy, Jesica Andriani; Aseng, Andrew Christian; Lakat, Junior Semuel; Lasut, Elizabeth Meiske Maythy
Nusantara Hasana Journal Vol. 4 No. 10 (2025): Nusantara Hasana Journal, March 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i10.1389

Abstract

Students as young people need to be taught about the importance of saving to learn how to manage personal finances well. Meanwhile, financial literacy is a person's financial understanding that can be used to make the right financial decisions, one of which is saving. For this reason, this study aims to test the effect of financial literacy on students' saving intention. This study uses a quantitative descriptive method as a research method. The data collection process uses an adapted questionnaire. Using convenience sampling techniques, the number of respondents obtained in the main study was 115 FKIP UNKLAB students who filled out the questionnaires that were distributed. The data obtained were then analyzed using mean scores and simple linear regression with the results of the study showing that (1) financial literacy is in the high category, (2) students' interest in saving is in the high category, and (3) there is a significant positive effect of financial literacy on students' interest in saving. These results indicate that the higher the level of students' financial understanding, the higher their interest in saving. There are several recommendations given to related parties in relation to this research topic.
INOVASI ATAU STAGNASI? PENGARUH DISRUPSI TEKNOLOGI INFORMASI TERHADAP EFISIENSI PENGELOLAAN KEUANGAN PUBLIK DI SULAWESI UTARA Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i01.5243

Abstract

The background of this research focuses on the rapid development of information technology that has transformed various sectors, including public financial management. In North Sulawesi, the implementation of information technology in financial management is expected to enhance transparency, accountability, and efficiency. However, challenges such as inadequate infrastructure and limited human resource capacity may hinder effective implementation. The objective of this study is to evaluate the impact of information technology disruption on the efficiency of public financial management in North Sulawesi. The method employed is a quantitative approach with descriptive-analytical analysis, involving data collection from technology-based systems such as e-budgeting, SIPKD, and cloud-based financial management systems. The results indicate that the implementation of information technology significantly improves efficiency, transparency, and accountability in public financial management. Nevertheless, challenges related to infrastructure and human resource capacity remain obstacles to achieving optimal results. The conclusion of this research is that information technology disruption has great potential to enhance public financial management, but greater attention is needed towards infrastructure development and human resource training to ensure successful implementation.
The Relationship Between Government Expenditure and Regional Economic Growth: Evidence from Indonesia Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
Klabat Accounting Review Vol 6 No 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1217.24-35

Abstract

This study investigates the relationship between government expenditure and regional economic growth in Indonesia, focusing on its impact on per capita income and Gross Regional Domestic Product (GRDP). Utilizing a comprehensive panel data analysis across 508 regencies/cities from 2018 to 2022, the study employs Fixed Effect Model (FEM) to account for regional heterogeneity. The findings reveal that Personnel and Goods and Services Expenditures significantly enhance both per capita income and GRDP, while Capital Expenditure negatively impacts these economic outcomes, potentially due to the delayed returns of infrastructure investments. Interest Payments show a positive effect on per capita income, suggesting that efficient debt management may bolster economic performance. However, expenditures on subsidies, grants, and social assistance exhibit inconsistent impacts, indicating potential inefficiencies in resource allocation. This research provides critical insights for policymakers in optimizing public expenditure to foster equitable regional development and sustainable economic growth.
Co-Authors Anderson Guntur Kumenaung Andrew Christian Aseng Hendrik Gamaliel Lasut, Elizabeth Meiske Maythy Lengkong, Victor Paskah Kalawat Seroy, Jesica Andriani