Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Greenation International Journal of Economics and Accounting
Johan Arifin
Islamic University of Indonesia, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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Analysis of Local Government Information Systems on Financial Reporting Quality: Systematic Literature Review Rona Naula Oktaviani; Nina Nursida; Ataina Hudayati; Johan Arifin
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.337

Abstract

The Regional Government Information System (SIPD) plays a crucial role in enhancing the quality of financial reporting in the public sector by ensuring transparency and accountability. This study aims to identify the factors influencing SIPD implementation, explore its role in improving financial reporting quality, and examine measurement methods for related variables. The method used is a Systematic Literature Review (SLR) based on articles published between 2014 and 2024. The review results indicate that SIPD implementation is influenced by technological readiness, policy support, and human resource competencies. SIPD has been proven to enhance efficiency and accuracy in regional government financial reporting. However, challenges such as resistance to change and digital infrastructure constraints persist. This study recommends further research on integrating SIPD with emerging technologies such as artificial intelligence and blockchain to improve its effectiveness.
Co-Authors Ataina Hudayati Nina Nursida Rona Naula Oktaviani