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All Journal Jurnal Sains Student Research Jurnal Ilmiah Nusantara
Jelita Yulianti Br Sitanggang
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Hambatan dan Inovasi Dalam Implementasi Standar Akuntansi Pemerintahan Terhadap Laporan Keuangan Jelita Yulianti Br Sitanggang; Lestari Br Tohang; Yuliana Simatupang; Nasirwan Nasirwan
JURNAL ILMIAH NUSANTARA Vol. 2 No. 2 (2025): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v2i2.4188

Abstract

This study discusses the implementation of Government Accounting Standards (SAP) in government financial reports and the challenges in its implementation. SAP plays a role in creating a financial system that is transparent, accountable, and in accordance with good governance. However, its implementation faces obstacles such as limited human resources, resistance to change, and the complexity of regulations at the central and regional levels.The lack of understanding of SAP by state officials is an obstacle due to the lack of training and certification. In addition, the work culture that has been formed and the lack of socialization have made many agencies still maintain conventional reporting systems that are less transparent. The complexity of regulations is also a challenge for local governments in adopting this standard optimally.To overcome these obstacles, it is necessary to increase the capacity of human resources through training and certification, the use of digital technology in accounting systems, and digital-based applications for real-time monitoring of financial reports. This step aims to increase the effectiveness, efficiency, and transparency in state financial management.The success of SAP implementation depends on the readiness of human resources, management support, and technology in financial recording and reporting. Optimizing SAP will improve the quality of government financial reports, support better governance, and increase public trust in state financial management
Analisis Keamanan Informasi pada Sistem Informasi Akuntansi di Era Digital Jelita Yulianti Br Sitanggang; Lestari Br Tohang; Yuliana Simatupang; Muhammad Rizal
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 5 (2025): Jurnal Sains Student Research (JSSR) Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i5.6711

Abstract

The development of digital technology has had a major impact on accounting information systems (AIS), especially in terms of information security. In the digital age, cybercrime threats such as phishing and data manipulation are on the rise as the internet is increasingly used for financial transactions (Kumala Sari, 2023). To address these risks, various modern accounting technologies have been implemented. Blockchain technology is considered capable of improving the reliability of financial reports by providing transaction records that are immutable and verified in real time (Fajriyah, n.d.). In addition, the use of cloud computing allows flexible data access and supports rapid decision-making, although it still presents challenges in the form of data leaks and cyber attacks (Lubis & Firdaus, 2024). The implementation of Enterprise Resource Planning (ERP) has also been proven to improve integration, efficiency, and financial transparency within organizations (Andine Sekar Kinanti et al., 2024; Mujahidah et al., 2025).This study uses a qualitative method through a literature review of ten scientific articles published in 2023–2025 that are relevant to the theme of information security in SIA. The results of the study show that the successful implementation of SIA in the digital era depends not only on technological sophistication but also on the readiness of human resources, regulations, and adequate governance policies (Fertyno Situmeang et al., n.d.; Novida, 2025). Thus, strengthening information security in SIA requires a combination of technological strategies, increased digital literacy, and comprehensive regulatory protection.
Co-Authors Lestari Br Tohang Nasirwan Nasirwan Yuliana Simatupang