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All Journal Mandalika Journal of Business and Management Studies Jurnal Mahasiswa Akuntansi
Daud, Nurmila
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The Effect of the Implementation of Local Government Information Systems (SIPD) and Human Resources on Regional Financial Management Accountability Daud, Nurmila; Blongkod, Harun; Yusuf, Nilawaty
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.207

Abstract

This study aims to analyze the influence of the implementation of the Local Government Information System (SIPD) and the quality of Human Resources (HR) on the accountability of regional financial management in Regional Apparatus Organizations (OPD) in Gorontalo Province. SIPD functions as an information system that supports transparency, efficiency, and accuracy in regional financial management, while the quality of human resources plays a role in ensuring that the implementation of the system can run optimally. This study uses a quantitative approach with the Structural Equation Modeling (SEM) method to test the relationship between variables. The research sample consisted of 142 civil servants who served in the Gorontalo Province OPD and were involved in regional financial management. The results of the study show that SIPD has a positive and significant effect on the accountability of regional financial management, especially in the aspects of efficiency, transparency, and accuracy of financial data. In addition, HR also has a significant influence on accountability, where employees who have an understanding of financial regulations and the ability to operate SIPD tend to be more responsible in reporting and managing regional budgets. Simultaneously, SIPD and HR have a very strong influence on regional financial accountability, with a contribution of up to 100% in explaining the variation in financial accountability. However, there are several obstacles in the implementation of SIPD, such as lack of employee training and technical obstacles in the system. Therefore, local governments need to increase continuous training for ASN and conduct periodic evaluations of the effectiveness of SIPD to ensure better transparency and accountability in regional financial management.
Analisis Sistem Pemberlakuan Akad Ijarah pada Porduk Rahn di Pegadaian Syariah Cabang Kota Gorontalo Katili , Tri Suci; Daud, Nurmila; Amaliah , Tri Handayani
Jurnal Mahasiswa Akuntansi Vol 2 No 2 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (September)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v2i2.102

Abstract

Penelitian ini bertujuan untuk menganalisis Sistem Pemberlakuan akad ijarah pada produk Rahn di Pegadaian Syariah cabang Kota Gorontalo. Akad ijarah merupakan gabungan dari akad ijarah (sewa). Pegadaian Syariah sebagai lembaga keuangan syariah membuat perjanjian ini untuk memberikan layanan keuangan sesuai prinsip keuangan Islam. Penelitian ini mendefinisikan konsep dasar akad ijarah pada produk Rahn, menganalisis tahapan proses pelaksanaannya dan mengevaluasi dampaknya terhadap pemangku kepentingan, seperti nasabah, pegadaian syariah dan masyarakat. Metode penelitian yang digunakan meliputi telaah dokumen, wawancara dan studi kasus untuk memahami secara mendalam mekanisme pelaksanaan akad ijarah pada produk Rahn. Penelitian ini memberikan kontribusi untuk pemahaman yang lebih baik tentang penerapan akad ijarah pada produk Rahn di lembaga keuangan Islam, dengan menyoroti keberhasilan, hambatan dan peluang yang dapat dilihat untuk meningkatkan efektivitas model pendanaan ini. Implikasi dari temuan penelitian ini dapat menjadi dasar bagi lembaga keuangan syariah lainnya yang ingin mengadopsi atau meningkatkan penerapan akad ijarah pada produk Rahn dalam operasionalnya.
Co-Authors Amaliah , Tri Handayani Harun Blongkod Katili , Tri Suci Nilawaty Yusuf