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All Journal Jurnal Reviu Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jurnal Kolaboratif Sains International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Economics, Management and Accounting Jurnal Nusa Manajemen JEKAMI: Journal of Accounting
Femilia Zahra
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Other

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Evaluasi Faktor-Faktor Penentu Kinerja PDAM: Studi pada Efektivitas Produksi, Distribusi, Waktu Pelayanan, dan Tekanan Air di Wilayah 1 (2021-2023): Evaluation of PDAM Performance Determinants: A Study on Production Effectiveness, Distribution, Service Time, and Water Pressure in Region 1 (2021-2023) Apriyanti, Adelia; Afiyah, Adilah; Cikita Zahwa, Bela; Ametzaluna, Carrisa Irka; Femilia Zahra; Erwinsyah
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.9660

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor operasional yang memengaruhi kinerja PDAM di Wilayah 1 selama tahun 2021–2023, meliputi efektivitas produksi, efisiensi distribusi air (NRW), durasi pelayanan, dan kualitas tekanan air. Penelitian ini menggunakan data sekunder dengan jumlah populasi sebanyak 111 PDAM dan menggunakan data 2021, 2022 dan 2023. Pengujian data dilakukan dengan menggunakan analisis regresi linear berganda melalui software SPSS . Teknik analisis dalam pengujian hipotesis dilakukan menggunakan uji simultan (F) dan uji parsial (t). Namun sebelum melakukan uji F dan uji t, terlebih dahulu dilakukan pengujian asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas, serta uji autokorelasi. Hasil penelitian menunjukkan bahwa efektivitas produksi, durasi pelayanan, dan kualitas tekanan air secara simultan memberikan pengaruh positif dan signifikan terhadap kinerja operasional PDAM. Berdasarkan uji partial (t) distribusi air memiliki pengaruh negatif dan signifikan Terhadap kinerja. Hasil Uji Koefisien determinasi (Adjusted R²) menunjukkan bahwa model mampu menjelaskan sebagian besar variasi kinerja operasional. Implikasi dari penelitian ini yaitu pentingnya pengendalian NRW, peningkatan kontinuitas layanan, serta manajemen tekanan sebagai prioritas strategis dalam upaya meningkatkan kinerja PDAM.
IMPLEMENTASI QRIS SEBAGAI STRATEGI DIGITALISASI TRANSAKSI UNTUK MENINGKATKAN EFISIENSI PADA UMKM: STUDI KASUS WARUNG MAKAN NYANYU Shafira, Andi Nur Ram; Erwinsyah; Phatra Anggana Djuri; Femilia Zahra
Jurnal Nusa Manajemen Vol. 3 No. 1 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 1 Maret Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i1.324

Abstract

Digital transformation is essential for Micro, Small, and Medium Enterprises (MSMEs) to improve efficiency and competitiveness. The Quick Response Code Indonesian Standard (QRIS), introduced by Bank Indonesia, unifies multiple digital payment codes into a single national standard. This study aims to describe the implementation of QRIS at Warung Makan Nyanyu in Palu City, focusing on efficiency benefits, challenges, and adaptation strategies. A qualitative case study was employed, using semi-structured interviews, direct observation, and transaction documentation. The findings reveal that QRIS enhances transaction speed, provides automatic recording that reduces manual errors, and minimizes risks associated with cash handling. However, challenges include unstable internet connectivity, low digital literacy among some customers, and the burden of the Merchant Discount Rate (MDR). Strategies adopted include providing backup data packages, educating customers, and offering digital payment discounts. The study highlights QRIS as not only a payment tool but also a vital instrument for MSME digital transformation and financial inclusion.
The Influence of Internal Control Systems, Human Resource Competence and Work Motivation on the Quality of Financial Reports (Study of Regional Apparatus Organizations in the City of Palu) Ahmad Rusdiaman; Jurana; Femilia Zahra; Sugianto
JEKAMI Journal of Accounting Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the partial and simultaneous effects of internal control systems, human resource competence, and work motivation on the quality of financial statements in Regional Apparatus Organizations (OPD) of Palu City. This research employs a quantitative approach using primary data collected through structured questionnaires distributed to 82 respondents from 41 OPDs. The sampling technique used is a saturated sampling method. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. The results indicate that internal control systems, human resource competence, and work motivation have a positive and significant effect on the quality of financial statements, both simultaneously and partially. Human resource competence shows the most dominant influence compared to other variables. These findings suggest that improving the effectiveness of internal control systems, enhancing employee competencies, and strengthening work motivation are essential factors in producing reliable, relevant, and high-quality financial reports in the public sector. This study contributes to the public sector accounting literature by providing empirical evidence on the determinants of financial reporting quality at the local government level. Practically, the findings offer insights for policymakers to strengthen governance, accountability, and transparency in financial management.
Public Value Creation through Mandatory Accounting Information System Success in the Public Sector: Evidence from Users of SAKTI, an Indonesian Government Finansial Application Rizki Amalia; Ridwan; Fikry Karim; Femilia Zahra
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43810

Abstract

Purpose: This study examines how Accounting Information System (AIS) adoption and user satisfaction contribute to public value creation in the implementation of Indonesia’s Institutional Financial Application System (SAKTI), addressing the limited empirical understanding of value creation mechanisms in mandatory government information systems. Method/Approach: This research applies a quantitative design based on survey data from 99 active SAKTI users across provincial and district offices of the Ministry of Religious Affairs in Central Sulawesi. Structural equation modeling was employed to analyze the relationships among variables. Findings: The results show that system quality significantly drives AIS adoption, while information quality and organizational IS service quality primarily influence user satisfaction. Critically, AIS adoption has a significant positive effect on public value, whereas user satisfaction does not. This indicates that, in mandatory public sector systems, public value is institutionalized through consistent and integrated system adoption rather than through individual affective evaluations. Practical Implications: The practical implications of this research suggest that SAKTI needs to be managed and evaluated as an institutional mechanism for public value creation, not as a user-oriented information system. Therefore, policies within DJPb and the Ministry of Finance should prioritize system reliability, mandatory adoption, and process integration as key levers to strengthen fiscal accountability, transparency, and legitimacy of state financial management to create sustainable public value. Originality/Value: This research extends DeLone and McLean's Information Systems Success Model through the integration of Public Value Theory by asserting that system adoption is the main path of public value creation in the mandatory government financial system.
Co-Authors Abdilah Rifa'i Latif Abdul Kahar Afiyah, Adilah Ahmad Rusdiaman Ainun, Alya Fia Ametzaluna, Carrisa Irka Andi Chairil Furqan Angelica Amanda Apriyanti, Adelia Arthur Frengki Kaharu Cikita Zahwa, Bela Datu Adela Putri Tandungan Dian Safita Erwinsyah Fikry Karim Firdiansyah, Mimin Alga Masruddin Masruddin Mawada Rahma Sari Misbahul Aulia Miswati Muhammad Din Muhammad Ikbal Abdullah Nur Rahma Nurdin, Jurana Phatra Anggana Djuri Rasyid Muhammad Hartoyo Ridwan Rizki Amalia Selfina Lahabu Shafira, Andi Nur Ram Stevin David Sugianto Yuly Azahra