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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Imaculata Fatima
Magister Manajemen Universitas Flores
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh SIPD Terhadap Pengelolaan Keuangan dan Laporan Keuangan dengan Moderasi Sumber Daya Manusia di Kabupaten Ende Fraidi Fadli; Laurentius D. Gadi Djou; Imaculata Fatima
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10634

Abstract

This study aims to analyze the influence of the implementation of the Regional Government Information System (SIPD) on regional financial management, the influence of the implementation of the Regional Government Information System on the quality of LKPD, the influence of regional financial management on the quality of LKPD, the influence of the implementation of the Regional Government Information System on the quality of LKPD, analyze the ability of human resource quality in moderating the influence of implementation on regional financial management and analyze the ability of human resource quality in moderating the influence of implementation on the quality of LKPD of the Ende Regency Government. The results of the study indicate that the implementation of the Regional Government Information System (SIPD) has a positive and significant effect on the quality of regional government financial reports, with a path coefficient value of 0.632, t-statistics of 4.177, and p-value of 0.000, the implementation of SIPD has a positive and significant effect on regional financial management, with a path coefficient value of 0.719, t-statistics of 9.650, and p-value of 0.000, financial management has a positive and significant effect on the quality of regional government financial reports, with a path coefficient value of 0.304, t-statistics of 2.053, and p-value of 0.040, the quality of human resources (KSDM) positively moderates the relationship between the implementation of SIPD and the quality of regional government financial reports (KLKPD). The moderation path coefficient value of 0.204 with t-statistics of 2.120 (p-value 0.034) indicates that the higher the quality of human resources, the stronger the influence of SIPD in improving the quality of regional financial reports, the quality of human resources positively moderates the relationship between SIPD implementation (ISIPD) and regional financial management (PK). The moderation path coefficient value of 0.214 with t-statistics of 3.201 (p-value 0.001) confirms that the better the quality of human resources, financial management acts as a mediating variable that strengthens the relationship between SIPD implementation and the quality of regional government financial reports.
Optimalisasi Pengeleloaan Dana Desa untuk Pemberdayaan Ekonomi Berbasis Potensi Lokal: Studi Empiris pada Desa Ranakolo Selatan Kecamatan Maurole Kabupaten Ende Provinsi Nusa Tenggara Timur Pius Sai; Hyronimus Se; Imaculata Fatima
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10652

Abstract

Economic empowerment is based on local potential, but optimal implementation still faces challenges and disparities in various regions. This study aims to analyze the management of Village Funds, the determinants of its success, and formulate optimization strategies for economic empowerment based on local potential in South Ranakolo Village. This study uses a qualitative phenomenological approach with a descriptive type. The study location is South Ranakolo Village, Maurole District, Ende Regency, NTT. The main data sources were obtained through in-depth interviews with village officials, the BPD, and community leaders, participatory observation, and documentation. Data analysis follows the Miles and Huberman model: data compression, data presentation, and drawing/verifying conclusions. The results show that the management of Village Funds in South Ranakolo has been based on the principles of Transparency (publication of the Village Budget), Accountability (through the Village Consultative Assembly (MUSDES), Village Work Plan (RKP), and Village Financial Reporting Agency (LKPPD), Participation (MUSDUS and Village Budget Planning (MUSRENBANGDES), and Budgetary Order and Discipline. Economic empowerment efforts are carried out with the principles. Equality (seed assistance, Village-Owned Enterprises), Participation (skills training), Self-Reliance, and Sustainability (utilization of strategic locations). Key factors influencing success are Transparency, Accountability, Community Participation, Village Apparatus Capacity, and Technology/Digital Literacy. Optimization strategies are implemented through a rigorous participatory planning cycle and strengthening the BPD in oversight. Optimization of Village Fund management in South Ranakolo Village is driven by the synergy between transparent and accountable governance, support for active community participation, and strengthening the capacity of village officials and digital literacy. This has a positive impact on improving the village community's independent and sustainable economy.
Pemimpin di Era Digital: Membangun Kinerja Pegawai Melalui Iklim Organisasi Maximinus Saverius Susanto; Mansyur Abdul Hamid; Imaculata Fatima
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11151

Abstract

Public sector digital transformation calls for leadership combining human-centric human resource management with technology utilization. But especially in local government settings, empirical data on the immediate impact of digital leadership on employee performance remain contradictory. By setting organizational climate as a mediating variable in public sector digital transformation, this study investigates the influence of digital leadership on staff performance. Employing a survey of civil servants in the Government of Ende Regency in Indonesia, a quantitative methodology was adopted. Partial Least Squares–Structural Equation Modeling (PLS-SEM) helped to examine the data. The findings show that employee performance is not directly much affected by digital leadership. Conversely, digital leadership has a beneficial and statistically significant impact on corporate culture, which then has a notable positive effect on employee productivity. Moreover, the organizational environment entirely mediates the association between digital leadership and staff performance. These results point to the development of an adaptive, collaborative, and supportive organizational environment as the way through which digital leadership's impact is realized—not right away but over time. Theoretically, this research adds to the body of public sector digital leadership by pointing at organizational environment as a major causal agent linking leadership and performance. Practically, the results point to the need of conscious efforts to create a favourable organizational environment to guarantee successful public sector digital transformation along with the enhancement of digital leadership.
Co-Authors Fraidi Fadli Hyronimus Se Laurentius D. Gadi Djou Mansyur Abdul Hamid Maximinus Saverius Susanto Pius Sai