Abstract

Technological developments encourage the government to advance computer-based information systems to make it easier for the government to manage finances. A Regional Management System application called SIMDA was developed. SIMDA Finance is a technology that has been used by almost all regional governments in Indonesia when carrying out the related regional financial arrangements themselves. The purpose of this study is to see how the effect of the implementation of SIMDA Finance on the quality of financial reports in BPBD Magelang Regency. This study analyzes the application of SIMDA Finance in one of the SKPDs of Magelang Regency, namely BPBD of Magelang Regency. This research was conducted with a quantitative approach. The data in the current research are primary data types. The data collection system by distributing questionnaires / questionnaires to some employees in BPBD Kab. Magelang which was held in January-February 2020. The results showed that the variable of SIMDA Financial Implementation influenced the Quality of Financial Statements positively and significantly in the Regional Disaster Management Agency SKPD of Magelang Regency in 2020. With a statistical t value of 2.813843> 1.895 (t table ), which means that the SIMDA Financial variable (X) affects the Quality of Financial Statements (Y).

Highlights

  • This research was conducted with a quantitative approach

  • The results showed that the variable of Sistem Informasi Manajemen Daerah (SIMDA) Financial Implementation influenced the Quality of Financial Statements positively and significantly in the Regional Disaster Management Agency SKPD of Magelang Regency in 2020

  • With a statistical t value of 2.813843> 1.895 (t table ), which means that the SIMDA Financial variable (X) affects the Quality of Financial Statements (Y)

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Summary

Laporan keuangan yang dikeluarkan bisa dibandingkan laporan instansi lainnya

Laporan keuangan yang dikeluarkan pemerintah jika dilaksankan evaluasi hasilnya hampir sama. Dapat dilihat dari tabel 2, bahwa YP1 yang menjawab sangat setuju sejumlah 8 responden, menjawab setuju sejumlah 2 responden. Hasil tersebut sejalan dengan penelitian Alfian (2016), yang menyatakan bahwa Implemenasi SIMDA terhadap kualitas laporan keuangan mempengaruhi secara positif, keadaan ini karena nilai t statistik > t tabel sebesar 8,44133 > 1.98. Dalam penelitian yang dilaksanakan (Diana, Eforis, & Osesoga, 2018), menyatakan nilai t statistik sejumlah 16.033 atas nilai signifikansi sejumlah 0,000 atau dapat dikatakan kurang dari 5% hal itu memperlihatkan bahwa implementasi SIMDA mempengaruhi kualitas laporan keuangan secara signifikan. Keadaan ini dapat didefinisikan bahwa Aplikasi SIMDA Keuangan dapat menerbitkan laporan dengan derajat kebenaran baik dibandingkan melalui pengolahan data secara manual serta kinerja dalam pengolahan data keuangan juga akan semakin meningkat. Agar implementasi SIMDA Keuangan bisa mendapatkan laporan keuangan yang berkualitas, laporan keuangan bisa diselesaikan tepat waktu dan tepercaya

DAFTAR RUJUKAN
Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan Pada
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