Abstract
Purpose: This study aims to examine the effectiveness of the application of Government Accounting Standards to the quality of financial reports in the local government of Pangkep Regency, Indonesia.
 Approach/Methodology/Design: In this study, the sample taken was 43 administrators from 45 Regional Work Units (SKPD) which consisted of a financial statement drafting team and Regional Government Internal Auditors (AIPD) involved in the preparation of Pangkep District Government's financial statements. Data collection was carried out through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods.
 Findings: The results showed that the effectiveness of the application of Government Accounting Standards had a positive and significant effect on the quality of local government financial reports.
 Practical Implications: An important implication of the results of this study is that the effectiveness of implementing a system is highly dependent on the achievement of the quality of the output it produces. That is, a program is said to be successful if the program's objectives are effectively achieved. The amount of contribution greatly depends on the achievement of the targets and targets that have been set.
 Originality/value: The regional management information system is part of the state's efforts to present good governance, a government that can be accountable for activities financed through measurable and transparent public budgets. This paper examined the implementation of this system, and it is concluded that it has a positive and significant effect on the quality of the presentation of financial statements at the Pangkep Regency Government.
Highlights
Since regional autonomy was enacted in Indonesia, provincial and district/city regions as autonomous regions have been given the authority by the central government to regulate their own government
The regional government which is the executor of regional autonomy can present financial reports in a fair, transparent and accountable manner in order to improve the quality of the financial report of the regional government
This research was conducted at the SKPD of the Pangkep Regency Government which has used the Regional Financial Management Information System (SIMDA) application for a long time so that it is feasible to be the object of research
Summary
Since regional autonomy was enacted in Indonesia, provincial and district/city regions as autonomous regions have been given the authority by the central government to regulate their own government. According to Presidential Instruction number 4 of 2011, BPKP, in this case the Deputy of Supervision for Regional Financial Implementation considers it necessary to facilitate Regional Governments in preparing their apparatus for change, encouraging the implementation of regional financial governance in accordance with applicable regulations, efficient, effective, transparent, accountable, and auditable. The regional government which is the executor of regional autonomy can present financial reports in a fair, transparent and accountable manner in order to improve the quality of the financial report of the regional government. To support this goal, the Deputy for Supervision of Regional Financial Administration has formed a task force for the development of a Regional Management Information System (SIMDA)
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