Publikasi

Abiola-adams, O., Azubuike, C., Sule, A. K., & Okon, R. (2025). Treasury

innovation : The role of technology in enhancing strategic treasury operations

and financial performance. 3(1), 157–171.

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Afif, M. I., & Suwandi, S. (2023). Analisis Sistem Informasi Akuntansi dan

Pengendalian Internal Terhadap Kinerja Perusahaan Studi PT. Petrokopindo

Cipta Selaras. Journal of Culture Accounting and Auditing, 2(2), 92.

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Allman-Ward, M. and P. (2007). Optimizing Company Cash: A Guide for Financial

Professionals.

Amanda, L. D. (2019). Penjabaran teori Kontingensi dan pengaruh suatu

moderating variable terhadap suatu model serta peran mediating effect dalam

suatu perusahaan. Jurnal Online Internasional & Nasional, 53(9), 1–4.

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Asiva Noor Rachmayani. (2015). Public-Sector Accounting Reforms And The

Quality Of Governance. 6.

Dahlström, C., & Lapuente, V. (2008). New Public Management as Trust Problem–

Explaining Cross-Country Differences in the Adoption of Performance-

Related Pay in the Public Sector. QoG Working Paper Series, 7(April), 35.

Development, N. S., & Amobi, D. S. C. (2016). Financial Management In Tertiary

Institutions. 5(5), 152–163.

Direktorat Jenderal Perbendaharaan, K. K. (2022). Dampak implementasi Sistem

Perbendaharaan dan Anggaran Negara terhadap kinerja pegawai: pengujian

model unified theory of acceptance and use of technology generasi ketiga.

Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan

Kebijakan Publik, 7(1), 49–71. https://doi.org/10.33105/itrev.v7i1.419

Donaldson, L. (2006). The Contingency Theory Of Organizational Design :

Challenges. Organization Design, 284.

Fainboim Yaker, I., & Pattanayak, S. (2010). Treasury Single Account: Concept,

Design, and Implementation Issues. IMF Working Papers, 10(143), 1.

https://doi.org/10.5089/9781455201266.001

Hafel, M. (2023). Digital Transformation in Politics and Governance in Indonesia:

Opportunities and Challenges in the Era of Technological Disruption. Society,

11(2), 742–757. https://doi.org/10.33019/society.v11i2.577

Ichsan Ansari Ibrahim, S. H., & Qomala, H. N. I. (2022). Optimalisasi Pengelolaan

Kas Daerah ( Cash. 14(2), 145–151.108

Irna Susilawati, Kasmanto Miharja, Indriyani Diwantari, & Lutfia Putri Salsabila.

(2024). Analisis Efektivitas Pemeriksaan Akuntansi Terhadap Pengendalian

Internal Akuntansi. Jurnal Penelitian Ekonomi Manajemen Dan Bisnis, 3(3),

60–74.

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Isti’anah, & Eko Setiyo Utomo. (2023). Mewujudkan Transparansi Dan

Akuntabilitas Dana Transfer Ke Daerah (Dana Desentralisasi). Jurnal

Administrasi Publik, 19(2), 298–322. https://doi.org/10.52316/jap.v19i2.189

Isti’anah, I., & Utomo, E. S. (2024). Strategi Meningkatkan Akuntabilitas dan

Transparansi Pengelolaan Kas Badan Layanan Umum. Public Inspiration :

Jurnal Administrasi Publik, 9(1), 38–52.

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Jameaba, M. (2024). Digitalization, Emerging Technologies, and Financial

Stability: Challenges and Opportunities for the Indonesian Banking Sector and

Beyond. SSRN Electronic Journal, 1–57.

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Jesmin Islam. (2012). A review of literature on contingency theory in managerial

accounting. African Journal of Business Management, 6(15), 5159–5164.

https://doi.org/10.5897/ajbm11.2764

Jumaidi, L. T., Lestari, B. A. H., & Rahman, R. (2021). Pengaruh Sistem Informasi

Akuntansi Manajemen, Gaya Kepemimpinan, Trust, dan Ketidakpastian

Lingkungan terhadap Kinerja Manajerial. Valid: Jurnal Ilmiah, 19(1), 36–50.

https://doi.org/10.53512/valid.v19i1.194

Kamanda Kanu, J., & Bangura, A. (2024). an Assessment of the Implementation of

the Treasury Single Account on Government Finances By the Government of

Sierra Leone. International Journal of Social Science & Economic Research,

09(03), 881–896. https://doi.org/10.46609/ijsser.2024.v09i03.015

Kedua, P., Peraturan, A., & Keuangan, M. (2021). www.jdih.kemenkeu.go.id.

Kementrian ESDM. (2023). Laporan Kinerja Laporan Kinerja.

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kinerja/laporan-kinerja/file/6647-laporan-kinerja-lakip-2021

Khan, R. U., & Amin, N. U. (2025). Smart Participation Contract Matrix for

Islamic Banks : An Institutional Theory Perspective (Vol. 15, Issue 01).

Kunarjo, A. R. (2013). Takushoku University The Implementation Of Treasury

Single Account In Indonesia. Integration of Climate Protection and Cultural

Heritage: Aspects in Policy and Development Plans. Free and Hanseatic City

of Hamburg, 26(4), 1–37.

Kusuma, A. A., Wasistiono, S., & Pitono, A. (2021). Penerapan E-Government

Dalam Meningkatkan Kualitas Pelayanan Publik di Dinas Penanaman Modal109

dan Pelayanan Terpadu Satu Pintu Kota Bandung Provinsi Jawa Barat

“Implementation Of Egovernment In Improving The Quality Of Public

Service In Department Of Inves. Visioner, 13(2), 145–157.

Leibenluft, B. J. (2025). “ DOGE ” Access to Treasury Payment Systems Raises

Serious Risks. 1–10.

Maiwada Bashir, Y. (2016). Effects of treasury single account on public finance

management in Nigeria. Research Journal of Finance and Accounting

Www.Iiste.Org ISSN, 7(6), 164–170. www.iiste.org

Maulani, A., Anshori, M. I., & Andriani, N. (2024). Inovasi Teknologi dalam

Pemerintahan: Implementasi SIPD sebagai Alat untuk Mendukung

Optimalisasi Pengelolaan Keuangan Daerah. JIIP - Jurnal Ilmiah Ilmu

Pendidikan, 7(2), 1415–1422. https://doi.org/10.54371/jiip.v7i2.3451

Menteri Dalam Negeri Republik Indonesia. (2019). Peraturan Menteri Dalam

Negeri Nomor 90 Tahun 2019 tentang Klasifikasi, Kodefikasi, Dan

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Manajemen Perbendaharaan, 2(2), 105–122.

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Outcomes Perusahaan. Angewandte Chemie International Edition, 6(11), 951–

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Putra, A. S., & Mashur, D. (2013). Manajemen Anggaran Kas Daerah. Jurnal

Kebijakan Publik, 4(2), 119–227.

Richardus Karma?ska, A., & Piosik, A. (2023). Impact of Digitalization on

Budgeting Functions: An Investigation into Contingency Theory Perspectives.

Journal of Applied Economic Sciences (JAES), 18(16), 312.

https://doi.org/10.57017/jaes.v18.4(82).05

Shirzad, A. (2025). Smart Treasury : Leveraging Artificial Intelligence and Robotic

Process Automation for Financial Excellence. 1(October 2024), 65–86.

Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan Kombinasi (Mixed

Methods). 1–781.

Sugiyono, S., & Sulaiman, E. O. P. (2024). Penerimaan Teknologi Pendidikan

Dengan Menggunakan Technology Acceptance Model (TAM) Studi Kasus

Pada Aplikasi Ruang Guru. INTECOMS: Journal of Information Technology

and Computer Science, 7(1), 268–281.

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Ummah, M. S. (2019). Peraturan Pemerintah Republik Indonesia Nomor 39 Tahun

2007 Tentang Pengelolaan Uang Negara/Daerah. Sustainability (Switzerland),110

11(1), 1–14.

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Wadongo, B., & Abdel-Kader, M. (2014). Contingency theory, performance

management and organisational effectiveness in the third sector: A theoretical

framework. International Journal of Productivity and Performance

Management, 63(6), 680–703. https://doi.org/10.1108/IJPPM-09-2013-0161

Wahyuningsih, E., Noer, S., & Yunas, N. (2021). Inovasi Pembangunan Desa

Melalui Kepemimpinan Transformasional dan Catalytic Collaboration:

Belajar dari Keberhasilan Pengelolaan Taman Ghanjaran di Desa

Ketapanrame, Mojokerto. Matra Pembaruan, 5(2), 141–152.

https://doi.org/10.21787/mp.5.2.2021.141-152

??????, ?., & ???????????, ?. ?. (2024). Methodology Of Change Management

In The Implementation Of Automated Treasury Systems Treasury Manager At

Whsmith North America. 480–486.