[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-dspace000006789":3,"ssr-repo-divisions":87,"menu-footer-id":273,"menu-main-id":334},{"id":4,"title":5,"authors":6,"files":8,"advisors":53,"authors_detail":54,"advisors_detail":58,"publisher":59,"publish_place":60,"language":61,"type":62,"type_slug":63,"year":64,"department":65,"study_program":66,"keywords":67,"keywords_detail":73,"abstract":84,"abstract_html":85,"url":86},"repo-dspace000006789","The Perceptions Of Implementation SIPD Accounting Module for Enhance Quality and Accountability of Cash Flow Report in the BPKAD of Boitar City",[7],"Muhammad Zulfa",[9,14,17,20,23,26,29,32,35,38,41,44,47,50],{"chapter":10,"requires_login":11,"label":12,"available":13},"abstrak",false,"Abstrak",true,{"chapter":15,"requires_login":11,"label":16,"available":11},"pendahuluan","Pendahuluan",{"chapter":18,"requires_login":11,"label":19,"available":13},"bab1","Bab I",{"chapter":21,"requires_login":11,"label":22,"available":13},"bab2","Bab II",{"chapter":24,"requires_login":13,"label":25,"available":13},"bab3","Bab III",{"chapter":27,"requires_login":13,"label":28,"available":13},"bab4","Bab IV",{"chapter":30,"requires_login":13,"label":31,"available":13},"bab5","Bab V",{"chapter":33,"requires_login":13,"label":34,"available":11},"bab6","Bab VI",{"chapter":36,"requires_login":13,"label":37,"available":11},"bab7","Bab VII",{"chapter":39,"requires_login":11,"label":40,"available":11},"daftar_pustaka","Daftar Pustaka",{"chapter":42,"requires_login":13,"label":43,"available":11},"lampiran","Lampiran",{"chapter":45,"requires_login":13,"label":46,"available":11},"jurnal","Jurnal",{"chapter":48,"requires_login":11,"label":49,"available":13},"open","Akses Terbuka",{"chapter":51,"requires_login":13,"label":52,"available":13},"full","Dokumen Lengkap",[],[55],{"name":7,"nim":56,"slug":57},"2242520150","muhammad-zulfa",[],"Politeknik Negeri Malang","Malang","Inggris","Skripsi (D4)","skripsi-d4",2026,"D-IV AKUNTANSI MANAJEMEN",null,[68,69,70,71,72],"SIPD Accounting Module","Internal Control System","Implementation Effectiveness","Cash Flow Statement","Stewardship Theory",[74,76,78,80,82],{"name":68,"slug":75},"sipd-accounting-module",{"name":69,"slug":77},"internal-control-system",{"name":70,"slug":79},"implementation-effectiveness",{"name":71,"slug":81},"cash-flow-statement",{"name":72,"slug":83},"stewardship-theory","This study aims to analyze and empirically demonstrate the impact of the functionality and stability of the SIPD system, the internal control system, and the effectiveness of SIPD implementation on the quality and accountability of the Cash Flow Report at the Blitar City BPKAD, which frequently experiences technical difficulties. This is a descriptive associative quantitative study using a field survey method with a questionnaire to collect primary data from 30 respondents. The data analysis technique used was Partial Least Squares Structural Equation Modeling (PLS SEM) assisted by SmartPLS 4 software. The results of the structural model testing showed that the model had substantial simultaneous predictive power with an R-squared value of 0.802. However, in a partial analysis, the hypothesis test results demonstrate that system functionality and stability (p = 0.699), internal control systems (p = 0.211), and implementation effectiveness (p = 0.171) do not have a significant effect on the quality and accountability of cash flow statements. In conclusion, the reliability of local government financial reporting is not determined by technological ecosystem factors alone but is driven by the high moral commitment of public officials as trusted stewards who proactively conduct independent quality control. Agencies are advised to allocate budgets for dedicated local internet network infrastructure and to develop standardized SOPs for transition reconciliation.","\u003Cp>This study aims to analyze and empirically demonstrate the impact of the functionality and stability of the SIPD system, the internal control system, and the effectiveness of SIPD implementation on the quality and accountability of the Cash Flow Report at the Blitar City BPKAD, which frequently experiences technical difficulties. This is a descriptive associative quantitative study using a field survey method with a questionnaire to collect primary data from 30 respondents. The data analysis technique used was Partial Least Squares Structural Equation Modeling (PLS SEM) assisted by SmartPLS 4 software. The results of the structural model testing showed that the model had substantial simultaneous predictive power with an R-squared value of 0.802. However, in a partial analysis, the hypothesis test results demonstrate that system functionality and stability (p = 0.699), internal control systems (p = 0.211), and implementation effectiveness (p = 0.171) do not have a significant effect on the quality and accountability of cash flow statements. In conclusion, the reliability of local government financial reporting is not determined by technological ecosystem factors alone but is driven by the high moral commitment of public officials as trusted stewards who proactively conduct independent quality control. Agencies are advised to allocate budgets for dedicated local internet network infrastructure and to develop standardized SOPs for transition reconciliation.\u003C\u002Fp>","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006789&year=2026&title=the-perceptions-of-implementation-sipd-accounting-module-for-enhance-quality-and-accountability-of-cash-flow-report-in-the-bpkad-of-boitar-city",[88,124,150,183,197,222,248,266],{"id":89,"name":90,"slug":91,"count":92,"prodi":93},"MsJu1506001","Administrasi Niaga","administrasi-niaga",3696,[94,99,103,108,112,116,120],{"name":95,"slug":96,"level":97,"count":98},"D-III ADMINISTRASI BISNIS","d-iii-administrasi-bisnis","D-III",1702,{"name":100,"slug":101,"level":97,"count":102},"D-III BAHASA INGGRIS","d-iii-bahasa-inggris",217,{"name":104,"slug":105,"level":106,"count":107},"D-IV BAHASA INGGRIS UNTUK INDUSTRI PARIWISATA","d-iv-bahasa-inggris-untuk-industri-pariwisata","D-IV",24,{"name":109,"slug":110,"level":106,"count":111},"D-IV BAHASA INGGRIS UNTUK KOMUNIKASI BISNIS DAN PROFESIONAL","d-iv-bahasa-inggris-untuk-komunikasi-bisnis-dan-profesional",103,{"name":113,"slug":114,"level":106,"count":115},"D-IV MANAJEMEN PEMASARAN","d-iv-manajemen-pemasaran",1624,{"name":117,"slug":118,"level":106,"count":119},"D-IV PENGELOLAAN ARSIP DAN REKAMAN INFORMASI","d-iv-pengelolaan-arsip-dan-rekaman-informasi",25,{"name":121,"slug":122,"level":66,"count":123},"JURUSAN ADMINISTRASI NIAGA","jurusan-administrasi-niaga",1,{"id":125,"name":126,"slug":127,"count":128,"prodi":129},"MsJu1506002","Akuntansi","akuntansi",3545,[130,134,137,141,145],{"name":131,"slug":132,"level":97,"count":133},"D-III AKUNTANSI","d-iii-akuntansi",1262,{"name":65,"slug":135,"level":106,"count":136},"d-iv-akuntansi-manajemen",1954,{"name":138,"slug":139,"level":106,"count":140},"D-IV KEUANGAN","d-iv-keuangan",315,{"name":142,"slug":143,"level":66,"count":144},"JURUSAN AKUNTANSI","jurusan-akuntansi",11,{"name":146,"slug":147,"level":148,"count":149},"S2 SISTEM INFORMASI AKUNTANSI","s2-sistem-informasi-akuntansi","S2",3,{"id":151,"name":152,"slug":153,"count":154,"prodi":155},"MsJu1506003","Teknik Elektro","teknik-elektro",4394,[156,160,164,168,172,176,180],{"name":157,"slug":158,"level":97,"count":159},"D-III TEKNIK ELEKTRONIKA","d-iii-teknik-elektronika",588,{"name":161,"slug":162,"level":97,"count":163},"D-III TEKNIK LISTRIK","d-iii-teknik-listrik",533,{"name":165,"slug":166,"level":97,"count":167},"D-III TEKNIK TELEKOMUNIKASI","d-iii-teknik-telekomunikasi",534,{"name":169,"slug":170,"level":106,"count":171},"D-IV JARINGAN TELEKOMUNIKASI DIGITAL","d-iv-jaringan-telekomunikasi-digital",998,{"name":173,"slug":174,"level":106,"count":175},"D-IV SISTEM KELISTRIKAN","d-iv-sistem-kelistrikan",849,{"name":177,"slug":178,"level":106,"count":179},"D-IV TEKNIK ELEKTRONIKA","d-iv-teknik-elektronika",867,{"name":181,"slug":182,"level":148,"count":119},"S2 TEKNIK ELEKTRO","s2-teknik-elektro",{"id":184,"name":185,"slug":186,"count":187,"prodi":188},"MsJu1506004","Teknik Kimia","teknik-kimia",1039,[189,193],{"name":190,"slug":191,"level":97,"count":192},"D-III TEKNIK KIMIA","d-iii-teknik-kimia",507,{"name":194,"slug":195,"level":106,"count":196},"D-IV TEKNOLOGI KIMIA INDUSTRI","d-iv-teknologi-kimia-industri",532,{"id":198,"name":199,"slug":200,"count":201,"prodi":202},"MsJu1506005","Teknik Mesin","teknik-mesin",3198,[203,207,211,215,219],{"name":204,"slug":205,"level":97,"count":206},"D-III TEKNIK MESIN","d-iii-teknik-mesin",1875,{"name":208,"slug":209,"level":97,"count":210},"D-III TEKNOLOGI PEMELIHARAAN PESAWAT UDARA","d-iii-teknologi-pemeliharaan-pesawat-udara",82,{"name":212,"slug":213,"level":106,"count":214},"D-IV TEKNIK MESIN PRODUKSI dan PERAWATAN","d-iv-teknik-mesin-produksi-dan-perawatan",649,{"name":216,"slug":217,"level":106,"count":218},"D-IV TEKNIK OTOMOTIF ELEKTRONIK","d-iv-teknik-otomotif-elektronik",591,{"name":220,"slug":221,"level":148,"count":123},"S2 MAGISTER TERAPAN REKAYASA TEKNOLOGI MANUFAKTUR","s2-magister-terapan-rekayasa-teknologi-manufaktur",{"id":223,"name":224,"slug":225,"count":226,"prodi":227},"MsJu1506006","Teknik Sipil","teknik-sipil",2775,[228,232,236,240,244],{"name":229,"slug":230,"level":97,"count":231},"D-III TEKNIK SIPIL","d-iii-teknik-sipil",992,{"name":233,"slug":234,"level":97,"count":235},"D-III TEKNOLOGI KONSTRUKSI JALAN, JEMBATAN, dan BANGUNAN AIR","d-iii-teknologi-konstruksi-jalan-jembatan-dan-bangunan-air",179,{"name":237,"slug":238,"level":97,"count":239},"D-III TEKNOLOGI PERTAMBANGAN","d-iii-teknologi-pertambangan",91,{"name":241,"slug":242,"level":106,"count":243},"D-IV MANAJEMEN REKAYASA KONSTRUKSI","d-iv-manajemen-rekayasa-konstruksi",1434,{"name":245,"slug":246,"level":106,"count":247},"D-IV TEKNOLOGI REKAYASA KONSTRUKSI JALAN DAN JEMBATAN","d-iv-teknologi-rekayasa-konstruksi-jalan-dan-jembatan",79,{"id":249,"name":250,"slug":251,"count":252,"prodi":253},"MsJu1506007","Teknologi Informasi","teknologi-informasi",2300,[254,258,262],{"name":255,"slug":256,"level":97,"count":257},"D-III MANAJEMEN INFORMATIKA","d-iii-manajemen-informatika",694,{"name":259,"slug":260,"level":106,"count":261},"D-IV SISTEM INFORMASI BISNIS","d-iv-sistem-informasi-bisnis",208,{"name":263,"slug":264,"level":106,"count":265},"D-IV TEKNIK INFORMATIKA","d-iv-teknik-informatika",1398,{"id":66,"name":267,"slug":268,"count":269,"prodi":270},"Tanpa prodi","tanpa-prodi",258,[271],{"name":59,"slug":272,"level":66,"count":269},"politeknik-negeri-malang",[274,297,313],[275,281,285,289,293],{"id":276,"parent":277,"target":278,"content":279,"title":279,"url":280},2500,"0","","Polinema Malang","https:\u002F\u002Fpolinema.ac.id\u002F",{"id":282,"parent":277,"target":278,"content":283,"title":283,"url":284},2536,"Bahasa","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-bahasa\u002F",{"id":286,"parent":277,"target":278,"content":287,"title":287,"url":288},2537,"Humas","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-humas\u002F",{"id":290,"parent":277,"target":278,"content":291,"title":291,"url":292},2538,"MKU","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-mku\u002F",{"id":294,"parent":277,"target":278,"content":295,"title":295,"url":296},2539,"Penelitian dan Pengabdian","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-p2m\u002F",[298,302,306,310],{"id":299,"parent":277,"target":278,"content":300,"title":300,"url":301},2771,"Percetakan","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-percetakan\u002F",{"id":303,"parent":277,"target":278,"content":304,"title":304,"url":305},2772,"Pemeliharaan dan Perawatan","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-pp\u002F",{"id":307,"parent":277,"target":278,"content":308,"title":308,"url":309},2773,"Pusat Komputer","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Fpuskom\u002F",{"id":226,"parent":277,"target":278,"content":311,"title":311,"url":312},"Job Placement Center","http:\u002F\u002Fjpc.polinema.ac.id\u002F",[314,318,322,326,330],{"id":315,"parent":277,"target":278,"content":316,"title":316,"url":317},2501,"Admisi","http:\u002F\u002Fadmisi.polinema.ac.id\u002F",{"id":319,"parent":277,"target":278,"content":320,"title":320,"url":321},2570,"Alumni","http:\u002F\u002Falumni.polinema.ac.id\u002F",{"id":323,"parent":277,"target":278,"content":324,"title":324,"url":325},2571,"Beasiswa","http:\u002F\u002Fbeasiswa.polinema.ac.id\u002F",{"id":327,"parent":277,"target":278,"content":328,"title":328,"url":329},2572,"LPSE","http:\u002F\u002Flpse.polinema.ac.id\u002Feproc4",{"id":331,"parent":277,"target":278,"content":332,"title":332,"url":333},2574,"Simpeg","https:\u002F\u002Fsimpeg.polinema.ac.id\u002F",[335,394,412,434],{"id":336,"parent":277,"target":278,"content":337,"title":337,"url":338,"children":339,"dropdown":393},2534,"Layanan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002F",[340,345,349,353,357,361,365,369,373,377,381,385,389],{"id":341,"parent":342,"target":278,"content":343,"title":343,"url":344},2474,"2534","Koleksi Umum","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fkoleksi-umum\u002F",{"id":346,"parent":342,"target":278,"content":347,"title":347,"url":348},2493,"Sirkulasi","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fsirkulasi\u002F",{"id":350,"parent":342,"target":278,"content":351,"title":351,"url":352},2475,"Loker","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Floker\u002F",{"id":354,"parent":342,"target":278,"content":355,"title":355,"url":356},2492,"Referensi dan Karya Ilmiah","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fkoleksi-referensi-dan-laporan-akhir\u002F",{"id":358,"parent":342,"target":278,"content":359,"title":359,"url":360},3792,"Layanan Penelusuran Informasi Secara Online","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-penelusuran-informasi-secara-online\u002F",{"id":362,"parent":342,"target":278,"content":363,"title":363,"url":364},4460,"Layanan Keanggotaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-keanggotaan-2\u002F",{"id":366,"parent":342,"target":278,"content":367,"title":367,"url":368},3745,"Baca Ditempat","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-baca-ditempat\u002F",{"id":370,"parent":342,"target":278,"content":371,"title":371,"url":372},2473,"Koleksi Tandon","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fkoleksi-tandon\u002F",{"id":374,"parent":342,"target":278,"content":375,"title":375,"url":376},3823,"Jasa Silang Layan Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fjasa-silang-layan-perpustakaan\u002F",{"id":378,"parent":342,"target":278,"content":379,"title":379,"url":380},3832,"Layanan Multimedia","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-multimedia\u002F",{"id":382,"parent":342,"target":278,"content":383,"title":383,"url":384},3834,"Layanan Literasi Informasi","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-literasi-informasi\u002F",{"id":386,"parent":342,"target":278,"content":387,"title":387,"url":388},3835,"Layanan Penyedia Dokumen","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-penyedia-dokumen\u002F",{"id":390,"parent":342,"target":278,"content":391,"title":391,"url":392},2489,"Administrasi Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fadministrasi-perpustakaan\u002F","layanan",{"id":395,"parent":277,"target":278,"content":396,"title":396,"url":397,"children":398,"dropdown":411},2838,"e-Resources","https:\u002F\u002Flibrary.polinema.ac.id\u002Fe-resources\u002Fe-book\u002F",[399,403,407],{"id":400,"parent":401,"target":278,"content":402,"title":402,"url":397},2577,"2838","e-Book",{"id":404,"parent":401,"target":278,"content":405,"title":405,"url":406},2578,"e-Journal","https:\u002F\u002Flibrary.polinema.ac.id\u002Fe-resources\u002Fe-journal\u002F",{"id":408,"parent":401,"target":278,"content":409,"title":409,"url":410},90001,"Open Access","https:\u002F\u002Flibrary.polinema.ac.id\u002Fe-resources\u002Fopen-access\u002F","e-resources",{"id":413,"parent":277,"target":278,"content":414,"title":414,"url":415,"children":416,"dropdown":433},2837,"Informasi","https:\u002F\u002Flibrary.polinema.ac.id\u002Fcategory\u002Fpengumuman\u002F",[417,422,425,429],{"id":418,"parent":419,"target":278,"content":420,"title":420,"url":421},2491,"2837","Jam Layanan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fjam-layanan\u002F",{"id":423,"parent":419,"target":278,"content":424,"title":424,"url":415},2766,"Pengumuman",{"id":426,"parent":419,"target":278,"content":427,"title":427,"url":428},2514,"Berita","https:\u002F\u002Flibrary.polinema.ac.id\u002Fcategory\u002Fberita\u002F",{"id":430,"parent":419,"target":278,"content":431,"title":431,"url":432},2515,"Artikel","https:\u002F\u002Flibrary.polinema.ac.id\u002Fcategory\u002Fartikel\u002F","informasi",{"id":435,"parent":277,"target":278,"content":436,"title":436,"url":437,"children":438,"dropdown":468},2482,"Profil","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002F",[439,444,448,452,456,460,464],{"id":440,"parent":441,"target":278,"content":442,"title":442,"url":443},2483,"2482","Sejarah","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fsejarah\u002F",{"id":445,"parent":441,"target":278,"content":446,"title":446,"url":447},2487,"Visi, Misi dan Tujuan","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fvisi-misi-dan-tujuan\u002F",{"id":449,"parent":441,"target":278,"content":450,"title":450,"url":451},2484,"Staf Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstaf-perpustakaan\u002F",{"id":453,"parent":441,"target":278,"content":454,"title":454,"url":455},2485,"Struktur Organisasi Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstruktur-organisasi-perpustakaan\u002F",{"id":457,"parent":441,"target":278,"content":458,"title":458,"url":459},2486,"Tata Tertib","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Ftata-tertib\u002F",{"id":461,"parent":441,"target":278,"content":462,"title":462,"url":463},3705,"Statistik","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstatistik\u002F",{"id":465,"parent":441,"target":278,"content":466,"title":466,"url":467},4990,"Standard Operating Procedure (SOP)","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstandard-operating-procedure-sop-2\u002F","profil"]