Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
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This Author published in this journals
All Journal Golden Ratio of Auditing Research Journal Research of Social Science, Economics, and Management Journal of Peace, Security, and Democracy
Muhammad Ashar
Universitas Hasanuddin
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ERP in Public Sector Reform: A Systematic Literature Review of Technological, Organizational, and Institutional Factors Muhammad Ashar; Haliah Haliah; Nirwana Nirwana
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.810

Abstract

Public sector reform has gained momentum worldwide, driven by the need for efficiency, accountability, and service improvement. Amid these efforts, the adoption of Enterprise Resource Planning (ERP) systems has emerged as a promising solution to modernize public sector operations. This study aims to provide a comprehensive understanding of the factors influencing ERP implementation in public sector reform through a Systematic Literature Review (SLR) of studies published from 2020 to 2024. The research examines three critical dimensions: technological, organizational, and institutional factors. Findings reveal that IT infrastructure readiness, system compatibility, and digital innovation are pivotal to the success of ERP systems, while organizational challenges such as bureaucratic structures and change resistance hinder effective implementation. Additionally, coercive, normative, and mimetic pressures from government policies and international standards drive ERP adoption. This research underscores the importance of a contextualized approach that integrates external pressures with internal readiness for digital transformation. The study contributes to ERP literature by offering a holistic view of public sector ERP challenges and opportunities and provides recommendations for policymakers to facilitate successful ERP adoption. Future research should explore cross-country comparisons and empirical case studies to further understand the nuanced implementation processes in different national contexts.
Pengaruh Kebijakan Pemerintah RRC Mengenai Muslim Uighur Terhadap Human Security Muhammad Ashar; Seniwati; Nurjannah Abdullah
Journal of Peace, Security and Democracy Vol. 1 No. 2 (2025): Conflict and Security
Publisher : Center of Peace, Conflict and Democracy - Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63280/jpsd.v1i2.44469

Abstract

This research analyzes the influence of the People's Republic of China (PRC) government's policies on the Uighur Muslim community in Xinjiang in the context of human security. In recent years, the PRC government has implemented a variety of controversial policies against Uighur Muslims, including mass detention in re-education camps, restrictions on religious practices, and strict surveillance. This research uses a qualitative approach with a case study method to examine the impact of this policy on the human security dimension, which includes personal, political, community, economic and cultural security. The PRC government's policies towards Uighur Muslims not only violate human rights, but also exacerbate overall insecurity at the individual and community levels. These findings underscore the importance of international attention and intervention to address human rights violations and promote human security for the Uighur community in Xinjiang.
ERP in Public Sector Reform: A Systematic Literature Review of Technological, Organizational, and Institutional Factors Muhammad Ashar; Haliah Haliah; Nirwana Nirwana
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.810

Abstract

Public sector reform has gained momentum worldwide, driven by the need for efficiency, accountability, and service improvement. Amid these efforts, the adoption of Enterprise Resource Planning (ERP) systems has emerged as a promising solution to modernize public sector operations. This study aims to provide a comprehensive understanding of the factors influencing ERP implementation in public sector reform through a Systematic Literature Review (SLR) of studies published from 2020 to 2024. The research examines three critical dimensions: technological, organizational, and institutional factors. Findings reveal that IT infrastructure readiness, system compatibility, and digital innovation are pivotal to the success of ERP systems, while organizational challenges such as bureaucratic structures and change resistance hinder effective implementation. Additionally, coercive, normative, and mimetic pressures from government policies and international standards drive ERP adoption. This research underscores the importance of a contextualized approach that integrates external pressures with internal readiness for digital transformation. The study contributes to ERP literature by offering a holistic view of public sector ERP challenges and opportunities and provides recommendations for policymakers to facilitate successful ERP adoption. Future research should explore cross-country comparisons and empirical case studies to further understand the nuanced implementation processes in different national contexts.
The Effect of Audit Tenure and Audit Opinion on Audit Report Lag: A Study of Indonesian Manufacturing Companies Muhammad Ashar; A. Anggi Reskiamalia; A. Amiruddin; S. Syamsuddin
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1305

Abstract

This study examines the impact of audit tenure and opinion on audit report lag in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Audit report lag is a crucial measure of the timeliness of financial reporting, yet prior studies show inconsistent findings regarding its relationship with audit tenure and audit opinion. This study addresses that gap by focusing on a specific industry sector in Indonesia. A quantitative method was employed, using secondary data obtained from the audited financial statements of selected companies between 2020 and 2024. The sampling technique was purposive, resulting in six companies as research samples. The independent variables are audit tenure and opinion, while the dependent variable is audit report lag. The data collection method used is documentation. Data were analyzed using classical assumption testing and multiple linear regression, with hypothesis testing performed through SPSS 27. The hypotheses tested in this study are as follows: (H1) It is suspected that audit tenure and audit opinion simultaneously affect audit report lag in manufacturing companies listed on the IDX; (H2) It is suspected that audit tenure and audit opinion partially affect audit report lag in manufacturing companies listed on the IDX; (H3) One of the variables has a dominant effect on audit report lag in manufacturing companies listed on the IDX.
Co-Authors A. Amiruddin A. Anggi Reskiamalia Haliah, Haliah Nirwana Nirwana Nurjannah Abdullah S. Syamsuddin Seniwati