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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

Author

Agus Munandar

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Open access Aug 2026

Sensemaking and Institutional Pressure in Digital Financial Reporting: A Phenomenological Study of the Use of SIPD-RI at the Regional Financial and Asset Management Agency (BPKAD) of Bekasi City

The results show that the coercive pressure from the central government mandating the use of SIPD-RI often clashes with the reality of technical obstacles such as server downtime and limited HR readiness, creating operational ambiguity.

Asep Pipin Hanapi, Agus Munandar · 0 citations

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