Analysis of Local Government Information Systems on Financial Reporting Quality: Systematic Literature Review

Authors

  • Rona Naula Oktaviani Lala Islamic University of Riau, Pekanbaru, Indonesia
  • Nina Nursida Islamic University of Riau, Pekanbaru, Indonesia
  • Ataina Hudayati Islamic University of Indonesia, Yogyakarta, Indonesia
  • Johan Arifin Islamic University of Indonesia, Yogyakarta, Indonesia

DOI:

https://doi.org/10.38035/gijea.v3i1.337

Keywords:

Regional Government Information System, Financial Reporting Quality, Systematic Literature Review, Digital Governance

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.

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2025-03-21

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Lala, R. N. O., Nursida, N., Hudayati, A., & Arifin, J. (2025). Analysis of Local Government Information Systems on Financial Reporting Quality: Systematic Literature Review. Greenation International Journal of Economics and Accounting, 3(1), 23–48. https://doi.org/10.38035/gijea.v3i1.337

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Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)

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Copyright (c) 2025 Rona Naula Oktaviani Lala, Nina Nursida, Ataina Hudayati, Johan Arifin

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