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All Journal Journal of Governance Risk Management Compliance and Sustainability Jurnal Informatika Polinema (JIP)
Azizi, Ahmad Reza
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Environmental Science Library & Information Science Social Sciences Other

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Performance Testing Aplikasi Sistem Informasi Penatausahaan dan Perbendaharaan Online (Sippol) Azizi, Ahmad Reza; Andriana, Nina; Kristanto
Jurnal Informatika Polinema Vol. 12 No. 1 (2025): Vol. 12 No. 1 (2025)
Publisher : UPT P2M State Polytechnic of Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jip.v12i1.7432

Abstract

Aplikasi Sistem Informasi Penatausahaan dan Perbendaharaan Online (SIPPOL) adalah aplikasi strategis yang dikembangkan oleh Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Provinsi Jawa Timur untuk mendukung proses penatausahaan serta pengelolaan perbendaharaan keuangan daerah secara terintegrasi. Aplikasi ini digunakan secara aktif oleh seluruh Satuan Kerja Perangkat Daerah (SKPD) di Provinsi Jawa Timur dan menjadi instrumen penting dalam meningkatkan efisiensi dan akuntabilitas tata kelola keuangan daerah. Penelitian ini bertujuan mengevaluasi performa aplikasi SIPPOL melalui performance testing guna mengukur kinerja aplikasi dalam menghadapi lonjakan akses pengguna secara bersamaan, terutama pada masa sibuk seperti periode pelaporan keuangan akhir tahun. Pengujian dilakukan dengan menggunakan Apache JMeter untuk menyimulasikan beban kerja nyata pengguna secara simultan. Hasil pengujian menunjukkan bahwa secara keseluruhan performa aplikasi SIPPOL masuk dalam kategori baik dan mampu memenuhi kebutuhan operasional rutin di lingkungan pemerintahan daerah. Meski demikian, penelitian ini merekomendasikan pentingnya tindakan preventif berupa peningkatan kapasitas serta optimalisasi infrastruktur guna mengantisipasi periode akses tinggi. Upaya tersebut dilakukan agar stabilitas aplikasi tetap terjaga, sehingga kinerja aplikasi SIPPOL tetap optimal, efisien, dan andal dalam mendukung proses administrasi keuangan daerah.
Earnings Management and Firm Value: The Moderating Role of Institutional Ownership Firmansyah, Amrie; Azizi, Ahmad Reza; Putri, Haniyah Berliana
Journal of Governance Risk Management Compliance and Sustainability Vol. 6 No. 1 (2026): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v6i1.3624

Abstract

This research aims to examine the effect of earnings management on firm value in the banking subsector in Indonesia, with institutional ownership as a moderating variable. This study uses a quantitative method. Secondary research data comes from financial reports and annual reports of banking subsector companies listed on the main board of the Indonesia Stock Exchange (IDX) from 2019 to 2023. Data were obtained from the website www.idx.co.id and the official websites of banking subsector companies that have gone public. Data collection was carried out during March 2025. Based on purposive sampling, the total research sample was 105 observations. This study shows that there is a relationship between institutional ownership disclosure, earnings management, and firm value. The results of the study indicate that: 1) earnings management has a negative effect on firm value; and 2) the interaction of institutional ownership acts as a moderating variable influencing the negative relationship between earnings management and firm value. The results of this study can contribute to company management, government, and further research.
Co-Authors Amrie Firmansyah Kristanto Nina Andriana, Nina Putri, Haniyah Berliana