Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi
Kalay, Vindy Nerson
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH SISTEM INFORMASI PEMERINTAH DAERAH TERHADAP DISPARITAS AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Kalay, Vindy Nerson; Abdullah, Julie Abdullah; Junus, Onong; Saprudin, Saprudin; Masjhur, Mohamad Abdul Radjak; Yakup, Anggita Permata
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2547

Abstract

This study aims to examine the impact of the Regional Government Information System (SIPD) on disparities in regional financial management accountability in North Sulawesi Province. The study used primary data collected from 96 respondents through online questionnaires and field observations. A quantitative descriptive approach with simple linear regression analysis was employed. The results indicate that SIPD implementation has generally been well executed across most local governments, as reflected by high average scores for the SIPD variable. However, disparities in financial management accountability among regions persist, influenced by internal factors such as human resource capacity, technological infrastructure, and institutional readiness. The findings demonstrate that effective implementation of SIPD significantly contributes to reducing disparities in regional financial management accountability. Keywords: local government information system, disparity in local financial management accountability
Co-Authors Abdullah, Julie Abdullah Anggita Permata Yakup Junus, Onong Masjhur, Mohamad Abdul Radjak Saprudin Saprudin, Saprudin