Predicting Students’ Interest and Competency Alignment in Vocational Specialization Selection Using Hybrid XGBoost– Random Forest

Abstract

This study examines the relationship between information technology (IT)
governance, information system success, and financial reporting quality in local government,
focusing on the implementation of the Regional Asset Management Information System
(SIMDA-BMD) in Deli Serdang Regency, Indonesia. The study integrates the COBIT 2019
framework to assess IT governance effectiveness, the DeLone and McLean Information
Systems Success Model to evaluate system quality, information quality, service quality,
system use, and user satisfaction, and the Analytical Hierarchy Process (AHP) to determine
improvement priorities. Data are collected through questionnaires and interviews involving
SIMDA-BMD operators, regional asset managers, and financial administration personnel. The
analytical approach examines the relationships among governance effectiveness, information
system success, net benefits, and financial reporting quality. The expected findings provide
empirical insights into how effective IT governance and successful information systems
contribute to more reliable, relevant, and accountable financial reporting. This study offers an
integrated evaluation framework to support digital governance improvement and evidencebased decision-making in local government.