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All Journal EDUCTUM: Journal Research Economic: Journal Economic and Business Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Astari, Prilia
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of Independence Ratio, Effectiveness Ratio and Growth Ratio in Assessing the Financial Performance of Bandung City Government Nasution, Siti Nur Fadhilah; Syahrani, Annisa; Astari, Prilia; JS, Githa Amelia; Marbun, Nancy; Febyani, Vivi
EDUCTUM: Journal Research Vol. 4 No. 6 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i6.1416

Abstract

This study aims to analyze the financial performance of the Bandung City Government during the 2020–2024 period using the financial independence ratio, effectiveness ratio, and financial growth ratio. This analysis is important considering the strategic role of Bandung City as a center of government and economic activity in West Java Province, making the management of the Regional Revenue and Expenditure Budget (APBD) an important factor in supporting regional development. This study employs a quantitative descriptive method using secondary data in the form of Budget Realization Reports obtained from the Directorate General of Fiscal Balance (DJPK), Ministry of Finance of the Republic of Indonesia. The data were analyzed through the calculation of regional financial ratios. The results indicate that the financial independence ratio falls into the high to very high category with a delegative relationship pattern. The effectiveness ratio of local own-source revenue shows improvement but remains in the less effective category, particularly during the pandemic period. Meanwhile, revenue and expenditure growth ratios fluctuate, with declines during the pandemic and recovery in subsequent years.
The role of auditor independence, integrity, competence and professionalism in improving audit quality to strengthen government transparency and accountability Nst, Dito Aditia Darma; Nasution, Siti Nur Fadhilah; Syahrani, Annisa; Astari, Prilia
Economic: Journal Economic and Business Vol. 5 No. 1 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i1.1422

Abstract

Transparency and accountability are key principles of good governance, particularly in the management of state finances. Public sector audits play a strategic role in ensuring the reliability of government financial reports and enhancing public trust. However, the paradox of audit quality is still common, where government entities obtain an Unqualified Opinion (WTP) but still face financial irregularities. This situation indicates that audit quality is determined not only by the audit results but also by the characteristics of the auditor. This study aims to examine the role of auditor independence, integrity, competence, and professionalism in improving audit quality and their implications for strengthening government transparency and accountability. The research method used is a literature review by analyzing audit textbooks, national scientific journals, and regulations related to public sector audits descriptively and critically. The study results indicate that auditor independence and integrity are the main foundations in maintaining the objectivity and credibility of audits, while competence and professionalism play a role in ensuring the accuracy of audit procedures and the quality of recommendations. These four factors simultaneously improve audit quality and contribute significantly to strengthening transparency and accountability in government financial management.
The Effect of Information Technology Utilization and Service Quality on User Satisfaction with Local Government Financial Information Systems Nasution, Siti Nur Fadhilah; Syahrani, Annisa; Astari, Prilia; Irawan, Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.85

Abstract

This study aims to formulate a conceptual model that explains the influence of information technology utilisation and service quality on user satisfaction with the Regional Financial Information System (SIKD). The main problems identified include low optimisation of SIKD feature usage, inconsistent technical support, limited training, and a gap between the expected benefits of the system and the actual user experience. To address these issues, this study uses a conceptual exploratory design through a conceptual modelling and content analysis approach, reinforced by a literature review, regulatory analysis, and a synthesis of the latest research findings related to public sector information systems. The analysis techniques used include mapping the elements of information technology utilisation, evaluating service quality based on a digital service quality model, and gap analysis to identify the determinants of user satisfaction in the context of regional finance. Through this approach, the study is expected to produce a conceptual model that contains the logical relationship between the components of technology, services, and user satisfaction with SIKD, which can be the basis for developing strategies to increase system utilisation, strengthen technical service support, and improve digital governance of regional financial management. The model is expected to contribute to the continuous improvement of the quality of SIKD implementation and support the creation of more effective, transparent, and accountable regional financial governance.
Co-Authors Dito Aditia Darma Nasution Febyani, Vivi Irawan Irawan JS, Githa Amelia Marbun, Nancy Nasution, Siti Nur Fadhilah Syahrani, Annisa