Abstract
The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.
Highlights
An information system is part of an accounting information system that defects, stores and gives honest information to management about finance for useful decision making (Hertati et, al, 2019)
The results obtained indicate that the statement items in the instrument of the successful application of accounting information systems have a correlation value greater than 0.3 as the boundary value of a research questionnaire item said to be used based on the criteria expressed in Barker, et al (2002)
It can be said that the questionnaire items in the variables are all valid and can be used to measure the success variables of the application of accounting information systems
Summary
An information system is part of an accounting information system that defects, stores and gives honest information to management about finance for useful decision making (Hertati et, al, 2019). Recording financial accounting information system is a collection of organizational record components that manage, analyze, collect, allocate and distribute reports that honestly all financial information to management for decision making (Hertati, et, al, 2020). Good financial statements under applicable reporting standards are produced by a good accounting information system process under existing data without being modified with fraudulent language. Romney and Steinbart (2009) state that accounting information systems are systems that collect, record, process data factually to produce information for decision making (Hertati, et, al, 2020). Gelinas et al (1993) states that accounting information systems are a set of sub-systems of information systems that collect, process, and report information relating to existing financial transactions. According to Susanto (2016) and Hertati, et, al, 2019). an 97 | Ilomata International Journal of Tax & Accounting
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