The Influence of System Quality Factors and Information Quality on The Quality of Financial Reports Using SIPD RI at BPKAD of Sulawesi Tengah Province
DOI:
https://doi.org/10.24256/kharaj.v8i3.10025Keywords:
SIPD RI, system quality, information quality, financial report quality, SEM-PLS, BPKAD Accepted: 30 Juni 2024Abstract
The primary objective of this study is to evaluate and examine the influence of System Quality and Information Quality on Financial Report Quality related to the implementation of the Regional Government Information System (SIPD RI) within the Regional Finance and Asset Management Agency (BPKAD) of Central Sulawesi Province. SIPD RI serves as a centralized digital platform that supports local government activities in financial planning, budgeting, implementation, and reporting. This study employed a quantitative strategy utilizing the Structural Equation Modeling–Partial Least Squares (SEM-PLS) framework. Data collection was conducted by distributing a Likert-scale questionnaire (scored from 1 to 5) to BPKAD employees who routinely operate SIPD RI. The findings indicate that system quality and information quality have a constructive and meaningful impact on Financial Report Quality. These findings suggest that improving the performance of the system and information generated by SIPD RI can improve local government financial reporting standards. Thus, these results provide practical recommendations for local governments in optimizing the potential of SIPD RI in increasing public financial transparency and accountability.
References
Annisa, R., & Wahyudin Nor. (2025). MENGEVALUASI SIPD DALAM PELAPORAN KEUANGAN DARI PERSPEKTIF PENGGUNA: BUKTI DARI KALIMANTAN SELATAN. Jurnal Publik, 8(2), 1039–1051. https://doi.org/10.35817/publicuho.v8i2.758
Christy Mawuntu, I., E Sendouw, RH, & Beatrix Kairupan, S. (2024). Program Sistem Informasi Pemerintah Daerah di Sekretariat Daerah Kota Bitung. Dalam Jurnal Internasional Teknologi Informasi dan Pendidikan (IJITE) (Vol. 4, Edisi 1). http://ijite.jredu.idhttp://ijite.jredu.id
Dwi Kartika, A., Chairil Furqan, A., & Zahra, F. (2025). Saldo: Jurnal Akuntansi dan Analisis Manajemen Faktor-Faktor Keberhasilan dalam Implementasi Sistem Informasi Pemerintah Daerah di Palu. Dalam Keseimbangan: Jurnal Akuntansi dan Manajemen (Vol. 4, Edisi 2).
Faktor, A., Pengaruh, Y., Laporan Keuangan, K., Kasus, S., Perusahaan, P., Sub, M., Makanan, S., Minuman, D., Terdaftar, Y., Bei, D. I., Rachmania, DA, Nurfauziah, T., Desyana, G., Akuntansi, PS, & Ekonomi dan Bisnis, F. (2024). Karya didistribusikan di bawah Lisensi Internasional Creative Commons Attribution 4.0. Jurnal Sistem Informasi, Terapan, Manajemen, Akuntansi dan Penelitian, 8(4), 750–762. https://doi.org/10.52362/jisamar.v8i4.1636
Farhan Fasha Syuhada, Julian, C., Iriani, A., Chairani, AL, & Austin, T. (2024). Transformasi E-government Melalui Sistem Informasi Pemerintah Daerah (SIPD) di Badan Pengembangan Sumber Daya Manusia Daerah Provinsi Sumatera Selatan. JURNAL SUARA ISIP : Jurnal Ilmu Sosial dan Ilmu Politik, 3(2), 11–18. https://doi.org/10.58222/jiv.v3i2.1021
Hidayatullah, S., Alvianna, S., Sugeha, A. Z., & Astuti, W. (2022). Model keberhasilan sistem informasi Delone dan Mclean dalam menggunakan aplikasi Pedulilindungi di sektor pariwisata Kota Malang. Jurnal Pesona Pariwisata, 7(1), 49–57. https://doi.org/10.26905/jpp.v7i1.7505
Hidayatullah, S., Khouroh, U., Windhyastiti, I., Patalo, RG, Waris, A., & Artikel, R. (2020). Jurnal Teknologi Informasi dan Manajemen Implementasi Model Keberhasilan Sistem Informasi DeLone dan McLean untuk Sistem Pembelajaran Berbasis Aplikasi Zoom di Masa Pandemi Covid-19 ABSTRAK Info Artikel. Tahun, 6(1). http://http://jurnal.unmer.ac.id/index.php/jtmi
Politeknik Juwita Pos Indonesia Jl Terusan Sari Asih No, R. (n.d.). Pengaruh penerapan standar akuntansi pemerintah dan sistem informasi akuntansi terhadap kualitas laporan keuangan.
Mandagi, R., Manopo, R., & Sumanti, E. R. (2024). Efektivitas SunPlus sebagai Sistem Informasi Akuntansi dalam SDAC East Indonesia Union Conference Menggunakan Model Keberhasilan Sistem Informasi DeLone & Mclean. Jurnal Cerdas COGITO, 10(1).
Naida, N. (2024). Mengoptimalkan SIPD dan SPIP dalam Meningkatkan Kualitas Laporan Keuangan: Pentingnya Kompetensi Sumber Daya Manusia. Solusi, 22(4), 465–479. https://doi.org/10.26623/slsi.v22i4.10554
Oktapania, A., Tri Falia, F., & Negeri Sriwijaya, P. (2024). PENGARUH SISTEM INFORMASI AKUNTANSI () DAN SISTEM PENGENDALIAN INTERNAL (SPI) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI BPKAD PROVINSI SUMATERA SELATAN. Dalam Jurnal Sistem Informasi Akuntansi) (Vol. 04, Edisi 01). http://jurnal.bsi.ac.id/index.php/jasika
Pengabdian kepada Masyarakat Politeknik Kementerian Kesehatan Tasikmalaya, U., Haryanto, Y., Ismail Mohammad, M., & Rekam Medis dan Informasi Kesehatan Politeknik Kementerian Kesehatan Tasikmalaya, J. (2024). Pendidikan Masyarakat Sehat Sejahtera (EMaSS) : Jurnal Pengabdian Kepada Masyarakat PELATIHAN PENERAPAN KEMATIAN IBU HAMIL DALAM UPAYA TATA KELOLA KIA DI PUSKESMAS. EMaSS) : Jurnal Pengabdian kepada Masyarakat, 6(1). https://ejurnal2.poltekkestasikmalaya.ac.id/index.php/emass
Selatan, S., Peran, E., Ri, S., Improve, D., Finance, P., Di Provinsi Bali, D., Agung, G., Dinda Setiadewi, A., Luh, N., Sariani, P., Korespondensi, P., Gusti, I., Ayu, A., & Setiadewi, D. (2025). https://dmi-journals.org/jai. JURNAL ABDIMAS INDONESIA, 5(3), 2025. https://dmi-journals.org/jai/
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Nur Kholifah, Masruddin, Sugianto, Fikry Karim
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
