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The Role of the Expenditure Treasurer in Improving Financial Accountability Through Financial Information Systems at the Bangil District Court: PERAN BENDAHARA PENGELUARAN DALAM MENINGKATKAN AKUNTABILITAS KEUANGAN MELALUI SISTEM APLIKASI KEUANGAN PADA PENGADILAN NEGERI BANGIL Siregar, Sonya MD
Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Vol. 3 No. 1 (2025): Mei 2025
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/ekonomipedia.v3i1.299

Abstract

Abstract. This study aims to determine the role of the expenditure treasurer in improving financial accountability in Bangil District Court. Using a descriptive qualitative approach, data was collected through in-depth interviews, direct observation, and document analysis. The results showed that the expenditure treasurer has a strategic responsibility in managing the entire budget cycle, from planning, implementation, to reporting. The use of government financial applications such as SAKTI supports efficiency and accuracy in financial reporting, although its success depends heavily on the competence and integrity of human resources. In addition, regular internal monitoring also contributes to maintaining accountability. However, challenges such as limited technical training and lack of leadership support remain. This study concludes that expenditure treasurers play a central role in ensuring financial transparency and accountability in judicial institutions.   Abstrak. Penelitian ini bertujuan untuk mengetahui peran bendahara pengeluaran dalam meningkatkan akuntabilitas keuangan di Pengadilan Negeri Bangil. Dengan menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam, observasi langsung, dan analisis dokumen. Hasil penelitian menunjukkan bahwa bendahara pengeluaran memiliki tanggung jawab yang strategis dalam mengelola seluruh siklus anggaran, mulai dari perencanaan, pelaksanaan, hingga pelaporan. Penggunaan aplikasi keuangan pemerintah seperti SAKTI mendukung efisiensi dan akurasi dalam pelaporan keuangan, meskipun keberhasilannya sangat bergantung pada kompetensi dan integritas sumber daya manusia. Selain itu, pengawasan internal secara rutin juga berkontribusi dalam menjaga akuntabilitas. Namun demikian, masih terdapat tantangan seperti terbatasnya pelatihan teknis dan kurangnya dukungan pimpinan. Studi ini menyimpulkan bahwa bendahara pengeluaran memainkan peran sentral dalam memastikan transparansi dan akuntabilitas keuangan di lembaga peradilan.
Implementation of internal control and utilization of accounting information systems on the financial quality of PT. Misool Eco Resort (Case study in South Misol Islands, Raja Ampat Regency) Wermasubun, Ruth Octaviani P.; Kalangi, Linjte; Wokas, Heince R. N.
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.230

Abstract

This study examines the implementation of internal control and the use of accounting information systems on the financial reporting quality of PT. Misool Eco Resort. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis. Key informants included the administrative director, operational manager, financial manager, accounting supervisor, and controller. The findings indicate that the internal control system is inadequate, with suboptimal results across the eight components of the control environment. Weaknesses include insufficient enforcement of integrity and ethical values, unclear delegation of authority and responsibility, and an ineffective controller role in ensuring compliance and goal achievement. The accounting information system, utilizing the Mekari Jurnal application, performs well in terms of speed, usability, and information quality. However, issues such as data synchronization between branches and headquarters remain. Although the accounting system contributes positively to financial reporting, weaknesses in internal control compromise the reliability and accuracy of financial statements. The study recommends enhancing internal control through improved communication of ethical standards, employee competency development, organizational restructuring, and strengthening the controller’s role. Greater integration between internal control and the accounting system is essential to ensure the production of high-quality financial reports in compliance with financial accounting standards.
Analysis of the implementation and implications of the regional government information system (SIPD) in regional financial management (Study in North Sulawesi Province) Nangoy, Nikita Angelita Maria; Tinangon, Jantje J.; Warongan, Jessy D. L
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.253

Abstract

SIPD or Local Government Information System is an information system used in the North Sulawesi Provincial government as a regional development planning system, regional financial system, and local government system, including a local government guidance and supervision system. This study aims to determine the Implementation and Implications of SIPD in Regional Financial Management faced in relation to Permendagri 77 of 2020. The research method used is descriptive qualitative research using a case study approach. Based on the results of research conducted at BKAD North Sulawesi Province, Disdukcapilkb North Sulawesi Province and KIPS North Sulawesi Province, it has not been fully implemented optimally in accordance with Permendagri Number 77 of 2020. The results of this study are first, the implementation of expenditure in terms of payment for goods and services using the UP, GU and TU mechanisms is currently carried out by the Expenditure Treasurer /Assistant Expenditure Treasurer. Second, it is known that in one NPD there is only one provider of goods and services. Third, there are obstacles in the form of SIPD servers that often have problems with the network. Furthermore, the implications of SIPD in Regional Financial Management in North Sulawesi Province are influenced by applicable regulations, as well as facilitating human resources, reducing the use of paper (paperless) and helping to decide on policies that are fast and precise in decision making.
IMPROVING THE PROCEDURE FOR CONDUCTING AN AUDIT OF FINANCIAL PERFORMANCE REPORTS IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES IN THE CONTEXT OF ECONOMIC MODERNIZATION Bekchanov Fakhriddin Atabekovich
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 11 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i7.4677

Abstract

In this article, in the context of the modernization of the economy, suggestions are made for improving the procedure for conducting an audit of the financial results report in the field of information and communication technologies. Also, the problematic aspects of the audit of the financial results report were highlighted, and suggestions were made on them.
DIRECTIONS FOR IMPROVING THE AUDIT OF OBLIGATIONS IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES Aktamovich, Amirov Asqar
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 7 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i7.4690

Abstract

This article highlights the differences and features of accounting for liabilities according to National accounting standard (NAS) and National accounting standard (NAS) in the context of the transition to the digital economy . Also from BHMS account of liabilities The problematic aspects that arise in the process of transformation of National accounting standard (NAS) are highlighted and proposals are given.
The impact of Information Technology on the Organization of Financial Management (a field study on Iraqi telecommunications companies Asiacell and Zain in Iraq) Lecturer: Dured Musa Mahmoud; Tarkan Hussein Dawood; Mohammed Jadaan Hammad
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 11 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i11.4967

Abstract

Financial management organization is crucial to the success and sustainability of telecom companies in Iraq Asiacell and Zain in Iraq. Information Technology is an important tool that greatly affects the organization and management processes of financial businesses. It was distributed among the members of this sample, which represents employees of Asia Cell and Zain Iraq, and a random sample was taken, as the number of individuals surveyed reached 180 samples. This research aims to understand the impact of Information Technology on the Organization of Financial Management in Asia Cell and Zain and to reveal the benefits and challenges associated with this modern technology. After analyzing the data and testing the hypotheses, the study reached several primary results, the most important of which was that there was a statistically significant correlation at a significance level of 0.05 between Information Technology and the financial management organization
The Role of Human Resource Information Systems in Making Strategic Decisions (An Applied Study on the Iraqi Ministry of Finance) Srour, Dr. Badia Abdellatif; Hammood, Mustafa Ibrahim
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 12 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i12.5103

Abstract

This research aims to identify the role that human resources information systems play in improving strategic decisions and to explain the relationship of the impact of human resources information systems on improving strategic decisions. To achieve the objectives of the research, the impact between human resources information systems in its dimensions, which are (planning, recruitment, Compensation, training, performance evaluation) in improving strategic decisions. The methodology addressed a set of paragraphs, the most important of which is the research problem, the content of which is that there have been increasing interests and developments recently in human resources information systems. The research problem was defined in several questions centered around the form and nature of the relationship between the research variables, and in light of that, a hypothetical diagram was built that embodies the relationship. Among the variables concerned, a set of main and sub-hypotheses emerged from it. In order to achieve the aforementioned research goal and answer the research questions and test the validity of its hypotheses, the study relied mainly on (the questionnaire), which is the main tool for collecting data and information, and by adopting the descriptive approach. Because of that, a sample was chosen from the study population, so the research community was represented by all employees of the Iraqi Services Company. Banking, 400 questionnaires were distributed, of which 344 questionnaires were returned valid for analysis. After evaluating and testing the credibility and stability of the research measurement tools, data analysis and hypothesis testing were conducted using advanced statistical tools and analysis using statistical programs (SPSS. Ver. 25). The results showed the validity of the study hypothesis, and based on it, a number of conclusions were formulated.
Methods and Areas of Application of Information and Communication Technology (ICT) in Teaching and Learning of Economics in Colleges of Education in North Central States, Nigeria Musa, Okekwu Ate; Tokshik, Gaius Mashor
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 6 No. 1 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v6i2.5231

Abstract

The main purpose of this study was to find out the methods and areas of application of Information and Communication Technology in teaching and learning of Economics in Colleges of Education in North Central States, Nigeria. The study was guided by two purposes, two research questions and two null hypotheses. The researcher adopted descriptive survey research design. The study was carried out in North Central States, Nigeria. The population comprised 140 Economics Lecturers and 87) NCE III students from selected Colleges of Education in North Central States. Stratified sampling technique was used to draw a sample size of 114 NCE III students and the 140 lecturers were retained. Observation Checklist on Available ICT Facilities for Teaching and learning Economics and a structured questionnaire were used for data collection. The reliability of the instrument was ascertained using Cronbach Alpha and an overall reliability coefficient of .97 was ascertained. Frequency, percentage, mean and standard deviation were used to answer research questions while independent sampled t-test was used to test null hypotheses at 0.05 level of significant. The Findings of this study showed that Lecturers and students agreed that expository/transmission method, inquiry method, simulation method, problem solving method and discussion method are use in teaching and learning of Economics at colleges of education. recommendation and suggestion for further studies were made.
Using Geographic Information Systems (GIS) for Landfill Site Selection (Babylon Governorate) Abdel-Razzaq, Mustafa Aqeel; Sawadi, Zahraa Yasser; Sawadi, Zainab Reda; Hussein, Fatima Qassem
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 6 No. 3 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v6i5.5290

Abstract

The process of disposing of municipal solid waste through burial or sanitary landfill is one of the most common practices in various countries of the world. However, designing landfill sites and choosing the best site is not an easy process, because the identification and selection process includes strict rules and regulations. Geographic Information System (GIS) and Analytical Hierarchy (AHP), a Multi-criteria Decision Analysis (MCDA) approach, allowed for the identification of an appropriate dump site in Babil Governorate, about 35 km south of Baghdad. Ten factors were used to choose the ideal burial place; each criterion was shown on a map on the geographic information system (GIS). The AHP matrix was then used to establish the weights of the 10 criteria, which include land use, settlements, rural regions, highways, irrigation networks, groundwater depth, rivers, land slope, and governorate and municipal boundaries. The consistency ratio was another tool used to evaluate the appropriateness of the weight scales; it was found to be 0.08371, which was less than the value of 0.1. This indicates that the hypotheses selected by the AHP matrix were suitable for the study. The results of the research show that a site of 10,563,143 square meters is ideal for meeting the governorate's land need of 7173372 square meters between 2025 and 2040. Four more factors were added to the procedures used to choose the locations of the intermediate collection stations: residential areas, garbage production hubs, highways, and proximity to the disposal site. Furthermore, the AHP matrix was used to evaluate it and calculate the weights of the previously specified criterion. The results of the research suggested that the ideal locations to facilitate the collection and disposal of municipal solid waste are seven intermediate collection sites.
Website-Based Marketing Information System for UMKM Products at Asaul Store Using the ADDIE Method Zamorano, Ifan; Indahyanti, Uce
International Journal on Human-Computing Studies Vol. 7 No. 3 (2025): International Journal of Human Computing Studies (IJHCS)
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijhcs.v7i3.5456

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) play a significant role in the economy but often face challenges in marketing their products broadly. Marketing is a crucial aspect in the development of UMKM, especially in today's digital era. However, many UMKM still encounter obstacles in reaching a wider market due to limitations in traditional marketing methods. Toko A’saul, an UMKM business, uses a website-based information system for marketing its products, which effectively enhances its marketing reach and product competitiveness. Website-based marketing positively impacts the increase in sales and market reach of UMKM. Additionally, this system enables UMKM to better compete with larger businesses in the digital market. Through the implementation of a website-based marketing platform, UMKM are expected to maximize their potential in attracting new customers, expanding market share, and improving overall business performance. Moreover, this platform enhances customer satisfaction by offering a better shopping experience and more responsive services.

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