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This Author published in this journals
All Journal Journal of Accounting Science JASF (Journal of Accounting and Strategic Finance) Journal Publicuho
Rizqi Annisa
Universitas Lambung Mangkurat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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EVALUATING SIPD IN FINANCIAL REPORTING FROM THE USERS’ PERSPECTIVES: EVIDENCE FROM SOUTH KALIMANTAN Rizqi Annisa; Wahyudin Nor
Journal Publicuho Vol. 8 No. 2 (2025): May - July - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v8i2.758

Abstract

This study investigates the success of the Regional Government Information System (SIPD) in supporting accounting and financial reporting within local governments from the perspective of its users. Using the DeLone and McLean Information System Success Model (2003) and Adaptive Structuration Theory as the theoretical foundation, this research focuses on examining the influence of system quality, information quality, and service quality on user satisfaction and net benefits. A quantitative research method was applied, with data collected through a survey of 85 respondents from local government work units (SKPD) in Hulu Sungai Tengah, Barito Kuala, Banjarbaru, and Banjarmasin. Data were analysed using Partial Least Squares - Structural Equation Modelling (PLS-SEM). The findings reveal that system quality and information quality significantly affect user satisfaction, which in turn strongly influences the net benefits perceived from SIPD usage. While service quality was measured, it was found to have no significant effect on user satisfaction or net benefits. These results suggest that enhancing the technical performance and informational content of SIPD is critical to improving user experience and achieving positive outcomes. This research provides valuable empirical evidence on user-based evaluation of SIPD and offers practical recommendations for developers and policymakers to optimise system implementation and support more accountable local financial governance.
Review of SIPD Implementation: Impacts on Public Sector Accounting Practices Rizqi Annisa; Wahyudin Nor
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2055

Abstract

General Background: Local Government Information System (SIPD) has an important role in improving transparency and accountability of local financial reporting. Specific Background: Despite its widespread implementation, empirical evidence on the determinants of SIPD adoption and its downstream impacts is limited, especially in local governments in Indonesia. Knowledge Gaps: Previous research rarely integrates user satisfaction mechanisms with net benefit outcomes using a comprehensive information system success framework. Objective: This study examines the factors that influence SIPD adoption and evaluates their impact on user satisfaction and perceived net benefits. Methods: Using an integrated Information System Success Model (ISSM) and End User Computing Satisfaction (EUCS) framework, data were collected from 193 users in Banjarmasin City, Hulu Sungai Tengah Regency, Barito Kuala Regency, and Hulu Sungai Selatan Regency, and analysed using Structural Equation Modeling (SEM). Results: Information content, ease of use, and timeliness significantly and positively influence user satisfaction, which in turn exerts a significant positive influence on perceived net benefits. Novelty: The application of SEM within the integrated ISSM-EUCS framework in a public sector context is a methodological contribution. Implications: The findings provide actionable insights for local governments to strengthen transparency and accountability by optimising SIPD design and implementation strategies.
Bridging Institutional Theory and Public Sector Digitalization: The Case of SIPD Rizqi Annisa; Wahyudin Nor
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.616

Abstract

Purpose: With this research, we want to better understand the opportunities and threats that local governments face as they work to integrate the Regional Government Information System (Sistem Informasi Pemerintahan Daerah/SIPD) for Accounting and Reporting. Method: Participants included members the provincial administration to the regencies of Banjar, Barito Kuala, Hulu Sungai Tengah, Hulu Sungai Selatan, Hulu Sungai Utara, Tabalong, Tapin, and Banjarmasin city, also the Financial and Development Supervisory Agency (BPKP) and the Audit Board of the Republic of Indonesia (BPK RI) participated in a qualitative case study that covered all of South Kalimantan Province. Data were collected through interviews and documentation. Findings: The research revealed a number of factors that challenge SIPD implementation, including concerns with the quality provided by systems and services, government format compliance with financial reports being less than 100%, data inaccuracies in its Administrative Module using system at both state and local levels, as well as technical problems also in the Administrative Module in delivering data to the Accounting and Reporting Module. Institutional theory describes that local governments persist in using SIPD despite existing constraints. Novelty/Value: This study offers new insights into accounting and reporting challenges under SIPD from the perspective of local governments and oversight institutions, emphasizing the need for system reliability, user adaptation, and regulatory alignment to support effective public financial management, based on findings reflected in BPK audit results.
Co-Authors Wahyudin Nor