Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Impresi Indonesia Jurnal Ar Ro'is Mandalika (Armada)
Anggraini, Rachmarini Dian
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pemanfaatan Sistem Akuntansi Keuangan Tingkat Instansi (Sakti) dalam Pengelolaan Keuangan di Ditjen Binwasnaker dan K3: Transformasi Akuntansi Digital Anggraini, Rachmarini Dian
Jurnal Impresi Indonesia Vol. 4 No. 10 (2025): Indonesian Impression Journal (JII)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i10.7049

Abstract

Aplikasi Sistem Akuntansi Keuangan Tingkat Instansi (SAKTI) issued by Ministry of Finance of the Republic Indonesia is a digital accounting information technology development specifically for use in the public sector. The SAKTI application aims to improve efficiency and accuracy in state financial management. This study identifies the challenges and benefits of implementing SAKTI, as well as how this system can contribute to improving the quality of government financial reporting. This research uses a qualitative case study method with data collection techniques through interviews and direct observation.
Systematic Literature Review: The Influence of Budget Realization, HR Competency, and Organizational Characteristics on IKPA Anggraini, Rachmarini Dian; Syahril Djaddang
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5687

Abstract

State budget implementation represents the managerial capacity and integrity of the public bureaucracy in managing fiscal resources for the benefit of the public. The Indonesian government, through the Ministry of Finance, introduced the Budget Execution Performance Indicator (IKPA) as a quantitative-based measure of APBN implementation performance. However, several studies have demonstrated an empirical paradox: increased budget realization is not always accompanied by an increase in the IKPA value. This phenomenon confirms that non-financial factors such as human resource (HR) competence, organizational characteristics, and institutional legitimacy play a critical role in determining the effectiveness of budget implementation. This study used the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method with a Systematic Literature Review (SLR) approach, analyzing twenty national scientific publications from 2020–2024. The analysis results indicate that HR competence and institutional support are the main determinants of IKPA success. This study emphasizes the importance of synergy between financial efficiency, HR professionalism, and institutional compliance in improving budget implementation performance in the public sector.
Co-Authors Djaddang, Syahril