The Influence of Use of Local Financial Management Information System in Order To Create Transparency and Accountability Financial Management

Wildoms Sahusilawane

doi:10.47312/aar.v1i01.22

Abstract

This research aims to examine the effect of Regional Financial Management Information System in achieving Transparency and Accountability. The research population involves the head of administration, chief financial officer, treasurer and staff in Ambon and Tual City in Maluku Province with total number are 125 respondents, This research uses purposive sampling as research sample in which it fulfils total of 114 resondents.The questionnaire was tested by using reliability test and validity test. Then, it was continued with classic assumption test contained of multicollinearity test, normality test, and heteroskedastisity test.After that, there was hypothesis test and discussion. The result showed that that variable the use of Local Financial Management Information System had showed positive and significant impact on the transparency of financial management while the effect of the use of Local financial management information system showed no significant effect on the financial management accountability. Keywords: Local Financial Management Information System, Transparency, Accountability

Highlights

Globalization era has seen the rapid advancement and development of technology along with the development of technology-based information system
Based on the table of coefficient of determination, it can be seen that R square is 0,332 which indicates that the use of SIPKD is affected by the variables of transparency and accountability with a percentage of 32%, while the remaining 66,8% is generated by other variables which are not analyzed in this research
If the significance level is less than 0,05, H1 is accepted, which implies that the use of Regional Financial Management Information System has a vital role in achieving the transparency of financial management at the City Government in Maluku Province

Summary

INTRODUCTION

Globalization era has seen the rapid advancement and development of technology along with the development of technology-based information system. Local governmment are to develop and utilize the advanced information technology to improve the ability to run regional finance and to deliver regional financial information to stakeholders This intends to conform with the development process based on the principles of good governance. Financial management information system is an integrated application employed as a tool for local government to improve the effectivity of implementation in various regulations of regional financial management with such principles as efficiency, prudence, effectivity, transparency, accountability and auditability (http://keuda.kemendagri.go.id/sipkd). Local government are supposed to be citizen-oriented institutions to provide qualified public services and to meet citizens’ increasing demand and expectation Another main aspect in the concept of Government’s financial reports is accountability. The analysis result is presented in descriptive statistics, data quality test, classical assumption test, regression analysis, hypothesis test and discussion

FINDING AND DISCUSSION

Regression

CONCLUSION