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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.
The Influence of Interpersonal Communication and Utilization of Information Technology Through the Quality of Public Services on Public Satisfaction at the Population and Civil Registry Service of West Tanjung Jabung Regency Diniati.Z, Siska; Zahari, M.; Hapsara, Osrita
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.505

Abstract

This study aims to describe interpersonal communication, technology utilization, public service quality, and public satisfaction, as well as to determine and analyze the influence of interpersonal communication and information technology utilization through public service quality on public satisfaction at the Population and Civil Registration Office of West Tanjung Jabung Regency. This type of research uses descriptive verification research. This study uses the PLS analysis method. The results of the study indicate that interpersonal communication, information technology, and public service quality play an important role in increasing public satisfaction at the Population and Civil Registration Office of West Tanjung Jabung Regency. Interpersonal communication has been proven to improve the quality of public services while encouraging increased public satisfaction. Likewise, the use of information technology contributes positively to strengthening service quality and has an impact on public satisfaction. In addition, the quality of public service itself has a strategic role as a factor that mediates the influence of interpersonal communication and information technology on public satisfaction, so it can be concluded that the better the communication, technology utilization, and service quality provided, the level of public satisfaction will also increase.
The Relationship Between Accountability, Transparency, Human Resource Competence, Information Technology Utilization, and Organizational Commitment to the Quality of Local Government Financial Reports in Tanjung Jabung Barat Regency Risty Bewinda Aferanti; Afrizal; Fredy Olimsar
Greenation International Journal of Economics and Accounting Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i3.542

Abstract

The purpose of this study is to analyze the relationship between accountability, transparency, human resource competence, information technology implementation, and organizational commitment on the one hand, and the quality of financial reports published by the West Tanjung Jabung Regency Government on the other. Adopting a quantitative methodology, this study used a survey approach by distributing questionnaires to 131 employees in the financial units of the Regional Apparatus Organization (OPD) in Tanjung Jabung Barat Regency. Multiple correlation analysis was performed using SPSS Version 27 for Windows software. The findings show that, collectively, accountability, transparency, human resource competence, information technology implementation, and organizational commitment have a significant relationship with the quality of financial reports. Individually, each of these five independent variables also has a positive and significant effect on the quality of financial reports. The Adjusted R Square value of 44.7% indicates that these variables explain 44.7% of the variability in financial report quality, with the remainder being caused by other factors.
Determinant Stock Liquidity with Asymmetric Information as Intervening Variables in Property and Real Estate Companies Listed on the Indonesia Stock Exchange Rina Dameria Napitupulu; Tri Widyastuti; Zulkifli
Greenation International Journal of Economics and Accounting Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i3.556

Abstract

This study aims to analyze the influence of financial strategy, capital expenditure, and earnings growth on stock liquidity through the role of information asymmetry as an intervening variable in property and real estate companies listed on the Indonesia Stock Exchange. Stock liquidity is identified as a crucial element in equity market stability, where information asymmetry often challenges the main factors influencing stock trading activity. The methodology used involves secondary data analysis of major property board companies during the period 2018-2023. Data were analyzed using a structural equation modeling (SEM PLS) approach to identify direct and indirect relationships between the studied variables. The results show that financial strategy and capital expenditure have a positive effect on stock liquidity, both directly and through information asymmetry. Earning growth contributes significantly to reducing information asymmetry, which ultimately increases stock liquidity. These findings support the importance of information transparency and strategic management as a means to increase investor confidence and market stability. This study provides an in-depth overview of stock liquidity dynamics in the context of the property and real estate market listed on the Indonesia Stock Exchange, highlighting the critical role of strategic information management. It also recommends the implementation of policy transparency and effective communication strategies to mitigate the negative impact of information asymmetry.
Legal Analysis of the Imposition of Criminal Sanctions Against Online Gambling Perpetrators From the Perspective of the Electronic Information and Transaction Law Darma, I Made Wirya; Yasa, I Kadek Dwi Graha Oka
Jurnal Indonesia Sosial Sains Vol. 7 No. 2 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i2.2219

Abstract

This study examines the legal analysis of imposing criminal sanctions on online gambling perpetrators from the perspective of the Electronic Information and Transactions Law (UU ITE). The development of information technology has shifted the modus operandi of gambling from conventional to digital, creating complex legal challenges in criminal law enforcement in Indonesia. The purpose of this study is to analyze the criminal law provisions for online gambling crimes under the ITE Law and to assess the effectiveness of imposing criminal sanctions on online gambling perpetrators. The method used is normative legal research with a statutory approach and a conceptual approach, by adopting primary legal materials in the form of the Criminal Code, Law No. 1 of 2024 concerning the Second Amendment to the ITE Law, as well as secondary legal materials in the form of literature, journals, and related research results. The results of the study indicate that the regulation of online gambling crimes is covered in Article 27, paragraph (2), and Article 45, paragraph (2) of the ITE Law with a maximum prison sentence of 6 years or a maximum fine of IDR 1 billion. However, the effectiveness of law enforcement still faces obstacles in the aspects of evidence, cross-country jurisdiction, and limited resources of law enforcement officers. This study concludes that it is necessary to strengthen regulations, increase the capacity of law enforcement, and coordinate between institutions to increase the effectiveness of imposing criminal sanctions on online gambling perpetrators in Indonesia.
Students’ Perception of the Availability and Usage of Information and Communication Technology in Teaching and Learning in Senior Secondary Schools in Kogi State, Nigeria Amorha, Ifeagachukwu
Journal of Multidisciplinary Academic and Practice Studies Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v4i1.3994

Abstract

Purpose: This study aims to examine students’ perceptions of the availability and usage of information and communication technology (ICT) in teaching and learning in senior secondary schools in Kogi State, Nigeria. Research Methodology: This study adopted a descriptive survey research design. The population comprised 1,034,726 students, of whom 318 were sampled from six senior secondary schools (two from each senatorial zone) with an accessible population of 3,233, using 10% sampling as suggested by Glenn (2012). Data were collected using a self-structured questionnaire titled Students’ Perception of Availability and Usage of ICT Questionnaire (SPAUICTQ). The instrument was validated through face, content, and construct validity and yielded a reliability index of 0.68 using Pearson ’sproduct moment correlation. Data were analyzed using frequency counts, percentages, mean, standard deviation, and t-tests. Results: The findings revealed that students had a positive perception of the availability of ICT tools, with female students showing higher perception levels. It also indicated moderate usage of ICT tools in teaching and learning, irrespective of location. Conclusions: ICT tools are generally available but not optimally utilized in teaching and learning processes. Limitations: This study was limited to selected schools in Kogi State and relied on self-reported data, which may have introduced bias. Contributions: This study provides empirical insights into ICT integration in secondary education and offers recommendations for improving its effective usage among stakeholders.
VILLAGE GOVERNMENT STRATEGY THROUGH DIGITAL EDUCATION TO INCREASE INFORMATION TRANSPARENCY AND DIGITALIZATION LITERACY IN FACING THE CHALLENGE OF THE DEMOGRAPHIC BONUS Resty Dwiyanti, Andi Amytia; Syam, Anita; Irmawati, Irmawati; Mashuri, Mashuri; Andania, Ana; Anugrawati, Anugrawati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.666

Abstract

The objective of this study is to inform the government about the significance of digitalization literacy and information transparency. The researcher has selected a title that emphasizes the Village Government Strategy through Digital Education to Enhance Information Transparency and Digitalization Literacy, addressing the challenges posed by the demographic bonus. The aim of this title is to equip human resources at the village level with innovative skills and prepare them for the challenges anticipated by 2045. The researcher has employed a qualitative descriptive research method, incorporating a literature review and various news reports pertinent to the Village Government Strategy through Digital Education to Enhance Information Transparency and Digitalization Literacy in addressing the demographic bonus challenges. The primary objectives of this study include providing transparent information to village communities, streamlining administrative management processes, and promoting a digital mindset and literacy among communities to foster innovation and ensure the sustainability of rural areas.
THE EFFECT OF JOB STRESS, BENEFITS, USER SATISFACTION, EDUCATION LEVEL AND TRAINING ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE Paramadewi, Putu Monique; Putra, I Nyoman Wijana Asmara
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.699

Abstract

The application and utilization of computer-based information systems will make it easier to face competition in the era of globalization. The way a company uses its financial information system can affect how well that system works for that business. This research aims to determine the effect of work stress, performance allowances, user satisfaction, education and training on the performance of accounting information systems. The research population is employees of the Denpasar City Regional Secretariat who use an accounting information system. A purposive sampling method was used, including a total of 60 participants. The collected data was then subjected to analysis utilizing multiple linear regression techniques. The study findings reveal that the work stress variable has a detrimental impact on the functioning of the accounting information system. The factors of allowances, user satisfaction, education level, and training are beneficial to the performance of the accounting information system. The independent variables have a major effect of 73.8% on the performance of the accounting information system, while the remaining 26.2% is attributed to other considerations.
DIGITALIZATION DOCUMENT CONTROL AND DATA RECORDS MANAGEMENT TO SUPPORT BUSINESS INTELLIGENCE OF INTEGRATED DOCUMENTED INFORMATION CONTROL ACTIVITIES AT PT X Sertiya Putri, Kartika Dyah; Yulianti, Praptini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.707

Abstract

Digitalization plays an important role in improving document control and data records management to support documented information control activities that integrate business intelligence. This research aims to analyze the impact of digitization in document control and data records management at PT X, as well as how digital technology can improve the efficiency and effectiveness of documented information management. This research uses a descriptive method with a qualitative approach, in the form of a case study at PT X. Primary data was obtained through in-depth interviews with PT X system management staff and direct observation, while secondary data was collected from company documents, annual reports, applied ISO standards, and related literature. The data analysis technique used was thematic analysis. The results showed that a digital document management system can organize documents more efficiently, enable easier and faster access, and improve compliance with ISO standards. Digitalization in document control and records management at PT X resulted in improved operational efficiency, regulatory compliance, and competitive advantage. This research emphasizes the importance of managerial support and organizational culture change in the implementation of digital technology. Thus, the integration of digital solutions not only facilitates better information management but also supports the continuous improvement and business success of PT X in the modern business landscape.
INFORMATION DETECTION OF BID-ASK SPREAD AND FIRM SIZE ON EARNING MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE Putri, Roostina Nugrahani
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.708

Abstract

The objective of this research is to examine how bid-ask spread and company size impact earnings manipulation, with effective corporate governance acting as a moderating factor. This research employs a quantitative method by analyzing secondary data sourced from the annual reports of manufacturing businesses that are publicly traded on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Samples were collected using purposive sampling with specific criteria. The results showed that a larger bid-ask spread can result in more earnings manipulation, while company size does not significantly affect earnings manipulation. Good corporate governance affects the bid-ask spread and earnings management relationship, but not the company size and earnings management relationship. This study highlights the significance of implementing good corporate governance in reducing earnings management practices and advises investors to consider corporate governance before investing.

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