<![CDATA[This study examines the effect of the implementation of Indonesia's Regional Government Information System (SIPD RI) on the performance of expenditure treasurers, with internal control and accountability as mediating variables and digital competency as a moderating variable, in the Magetan Regency Government. A quantitative explanatory approach was used, with the population comprising all 126 expenditure treasurers and assistant treasurers across regional work units (OPD) in Magetan Regency, all of whom served as respondents (census). Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.1.8. Results show that SIPD RI implementation positively and significantly affects internal control and accountability, but has no significant direct effect on performance. Accountability fully mediates the effect of SIPD RI on performance, while internal control is not supported as a mediator, and digital competency does not moderate any path in the model. These findings indicate that the benefits of regional financial information systems for individual performance are indirect and depend on strengthening accountability as the transmission mechanism.]]>
Copyrights © 2026
