Abstract
This study examines TPC model in the context of utilization of accrual-based SIMDA Finance version 2.7 at Local Government of Indonesia. The success of SIMDA Finance development is not only determined by how the SIMDA Finance can process quality information, but also determined by its suitability to the work environment and its user duties. This study uses 2.056 of financial administrators of Local Government Department, consisting treasury admission, spending treasury, and operator. Online questionnaire distributed by snowball sampling with 24.5 percent of response rate and examined by Partial Least Square (PLS) technique. This study found that Job Characteristics and Techology Characteristics effect on Task-Techology Fit (TTF), Utilization, and Performance Impact. Theoretically, the study found that the TPC model was able to explain the context of public sector organizations, especially government agencies in Indonesia, outside of the organizational context when the TPC model was developed and developed earlier. Practically, the implications of research findings for stakeholders of SIMDA Keuangan are discussed further.
Highlights
Based on Government Regulation of the Republic of Indonesia No As amended by Government Regulation No 65 of 2010 on Information System (SI) of Regional Finance, local governments are obliged to develop and utilize the progress of IT to improve local financial management capabilities, and to distribute regional financial information to the public
In line with the implementation of IS accounting at local government, Badan Pengawas Keuangan dan Pembangunan (BPKP) gave a positive response by providing a computer application program called Sistem Informasi Manajemen Daerah (SIMDA) which was introduced on August 29, 2006 and new version 2.7 to comply with PP No 71 of 2010 on Government Accounting Standard (SAP) which is a substitute of PP No 24 of 2005 and Regulation of the Minister of Home Affairs Number 64 Year 2013 on the Implementation of Accrual Based Government Accounting Standards At Local Government
This study examines the to Performance Chain (TPC) model in the context of the implementation of SIMDA Finance in the local government environment in Indonesia
Summary
Based on Government Regulation of the Republic of Indonesia No As amended by Government Regulation No 65 of 2010 on Information System (SI) of Regional Finance, local governments are obliged to develop and utilize the progress of IT to improve local financial management capabilities, and to distribute regional financial information to the public. One form of IT utilization is the use of software as a tool in the accounting and financial systems of the region. A good financial management system is required in order to manage local finances accurately, on time, transparently and accountably. Users are required to quickly adapt to the new system especially to a mandatory system because the user has no choice to accept or reject the adoption of the new system
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