Financial Information System Research Articles

The Effect of the Implementation of Regional Financial Management Information System (SIMDA) and Human Resource Competence on the Quality of Financial Reports (Case Study On Regional Work Units In Sukabumi Regency)

This study aims to determine the effect of applying regional financial management information systems (SIMDA), competence of human resources on the quality of financial reports. And the independent variables used in this study are the Implementation of the Regional Financial Management Information System (SIMDA), Competence of Human Resources, while the dependent variable used is the Quality of Financial Statements. And the method used is quantitative and associative methods. The data collection technique used in this study was in the form of a questionnaire or questionnaire and used a Likert scale. And for the sample used there are 70 samples from 10 agencies that are in the Regional Work Unit (SKPD). The results of this study indicate that the Regional Financial Management Information System (SIMDA) has a significant and positive effect on the quality of financial statements. And this is indicated by a significant value of 0.000 <0.05 and a t-count value of 4.012 > 1.996, while for Human Resource Competence it has a significant and positive effect on the Quality of Financial Statements. And this is indicated by a significant value of 0.024 <0.05 and a calculated t value of 2.306 > 1.996, which means that both variables have a significant and positive effect on the quality of financial statements.

НЕОБХІДНІСТЬ ТА МОЖЛИВОСТІ ВИКОРИСТАННЯ ЕЛЕКТРОННИХ ДОКАЗІВ У ФІНАНСОВИХ РОЗСЛІДУВАННЯХ

In today’s digital age, electronic evidence plays an important role in the investigation of financial crimes. As consumers of financial services have become increasingly dependent on technology and the widespread use of electronic devices, financial criminals have also adapted to use these digital channels. As a result, investigators must navigate the content and types of electronic evidence to uncover valuable information and organize strong evidence based on it. Therefore, the questions of researching the meaning and nature of electronic evidence in financial investigations, the challenges they create, and the methodologies used for the effective collection, analysis and presentation of such evidence are topical. The purpose of the article is to specify the theoretical and methodological principles of using electronic documents in financial investigations. In accordance with the set goal, the following tasks were formulated: justify the essence of the electronic document as a source of evidence in the investigation of financial crimes and characterize its place in the evidence system; determine the criteria for assessing the reliability and status of electronic evidence; outline the stages of application of the methodology of collection and analysis of electronic documents. Taking into account the specificity of the topic, the goal and tasks of the research, a number of methods were used: the historical-legal method was applied during the study of the state of scientific development of electronic documents in Ukraine; the comparative legal method contributed to the comparison of the norms of the legal framework; formal and logical methods were used to substantiate the conclusions. The article highlights the scientific and applied problem of using electronic evidence in financial investigations, outlines the theoretical and methodological principles of using special tools and technologies in domestic legal practice. Taking into account the domestic legal framework and scientific sources, the electronic document essence as a evidence source in the financial crimes investigation was revealed, and its place in the system of evidentiary and control financial information was clarified. Emphasis is placed on such criteria for evaluating evidence in financial investigations as appropriateness, admissibility, reliability, sufficiency, interconnection of evidence. The methodology application stages of electronic documents collection and analysis are characterized.

TAM Approach: Application of Si APIK to MSEs

The ever-growing technology makes innovations about financial applications, so financial application applications continue to innovate. This has made micro, small and medium enterprises (MSMEs) adopt financial bookkeeping to run their businesses. Bank Indonesia launched an Android-based financial application that can be obtained for free. The application is the Financial Information Recording Application Information System (SI APIK). This study aims to examine MSMEs in using the Si APIK application in managing their business. The method and conceptual formulation model were carried out in several stages; literature study, model adoption, and instrument development. Based on theoretical and empirical studies of the Technology Acceptance Model (TAM), this study describes the constructs and propositions used as the basis for building a conceptual model. The results of instrument development can be used for further research

Penerimaan dan Kesuksesan Sistem Informasi Keuangan Daerah Berbasis Teknologi dalam Perspektif Pengguna

This research aims to understand the psychological changes of users in accepting and using the system as well as the criteria that underlie the assessment of the success of technology-based regional financial information systems from the user's perspective through a transcendental phenomenology approach. Research results related to system acceptance are influenced by rules and sanctions, belief in the system, and commitment as reinforcement of intentions for acceptance of the regional financial system. Meanwhile, the success of the system according to users is influenced by the quality of the system used, it must have high control tools, easy, effective and efficient use of the system and adequate security of the system; output quality includes LKPD produced in accordance with the law on regional financial management and has an element of accountability; and the impact on users includes changes in user ethics and morality and increased performance. The use of this mandatory system requires the Regional Government to synergize with users because the success or failure of the system used does not depend on the system itself but on the user.
 Keywords: System Acceptance, Information Systems, Transcendental Phenomenology

Analisis Dan Identifikasi Implementasi Sistem Informasi Manajemen Keuangan (Studi Kasus Pada Pt. Pojur)

This study aims to analyze and identify the implementation of the Financial Management Information System (SIMK) at PT. Pojur. The research was conducted using qualitative methods and case studies as a research approach. Data were obtained through in-depth interviews with SIMK users at PT. Pojur and analysis of documents related to the use of SIMK in companies. The results showed that the implementation of SIMK at PT. Pojur has had a positive impact on the company's financial management. SIMK has helped improve the efficiency and effectiveness of the company's financial management to improve the company's overall performance. In addition, SIMK has also facilitated the monitoring of the use of company funds and increased the transparency of corporate financial reporting. However, this study also found several obstacles encountered in implementing SIMK at PT. Pojur. These obstacles include the lack of support and maximum use from the company's management and the lack of understanding and training on the use of SIMK from users. In conclusion, this study shows the implementation of SIMK at PT. Pojur has had a positive impact on the company's financial management. However, efforts need to be made to overcome the obstacles faced so that the use of SIMK can be optimal and provide greater benefits for the company.
 Keywords: Analysis, Identification, SIMK

The application of enterprise financial management information system in the big data environment

In the rapid development of information technology in our country, the financial management informationization of enterprises has become the main direction of modern enterprise reform and development, the purpose is to provide scientific basis for investment management, product research and development, market delivery and so on. Financial management is the core content of enterprise operation and management. In the big data environment, the traditional enterprise financial management information system has been unable to meet the business needs. Therefore, some scholars proposed to use information technology to provide reference basis for scientific decision-making of enterprise financial management. Based on the understanding of enterprise financial management under the era of big data, on the basis of information system application research status quo, mainly discusses the association rule mining algorithm as the core of financial management information system structure, and combining the practice case to verify the effectiveness of the new enterprise financial management information system application value, consistent with the time development of the management measures are put forward, In order to adapt to the continuously changing market environment faster.

Financial information system user satisfaction and its impact on organizational performance

The successful implementation of the use of a comprehensive financial information system in Ministries/Institutions in the form of developing an Institutional Level Financial Accounting System (SAKTI) is important in supporting the management of the state budget so that it can run effectively and efficiently. Human, technological, and organizational variables all play an important role in the development of information technology-based information systems. This study aims to measure and evaluate the factors that influence the success of the Financial Accounting System at the Agency Level with the Modification of the Delone and Mclean Models. This research is a quantitative analysis utilizing survey-based primary data. Respondents to this study were SAKTI users at the Secretariat General of the Ministry of PUPR. The sample used in this study was 100 respondents. Data collection techniques through questionnaires. The sampling technique uses a saturated sampling method (census). The analysis technique in this study used the SEM Structural Equation Model with the SmartPLS program. The results of hypothesis testing show system quality, information quality, service quality, and user training positively impact user satisfaction. In addition, user satisfaction also has a positive effect on organizational performance.

The Effect Of Understanding Of Government Accounting Standards And The Utilization Of Regional Financial Accounting Information Systems On The Quality Of Regional Government Financial Reports In Parepare City

utilization of regional financial accounting information systems on the quality of regional financial reports. This research uses quantitative research methods. Data obtained from primary data, namely through the distribution of questionnaires. Research respondents are leaders and staff who are directly involved. The questionnaire was processed using the SmartPLS 3.0 application. Based on the research results, the understanding of government accounting standards has a significant positive effect because in the process of presenting local government financial reports it must be supported by a good basis or foundation, one of which is an understanding of supporting government accounting standards. Utilization of the Regional Financial Accounting Information System has a significant effect on the quality of local government financial reports due to the increasingly rapid development of technology and information networks, if it is not utilized as well as possible, it is definitely useless and outdated. The government in response to this development is carried out so that the process can be simplified and the delivery of information is fast and accurate, data confidentiality and security can be maintained, cost efficiency in the process of managing transaction data so as to produce quality financial reports.

PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEUANGAN SEKOLAH (STUDI PADA YAYASAN PENDIDIKAN BUNAYYA TAHFIDZUL QUR'AN KENDAL)

One of the factors that affect the quality of education is the ability of schools to manage school financial resources effectively and efficiently and by balancing the flow of incoming and outgoing funds. School financial management is managed in a transparent and accountable manner which is the basic principle of school financial management. The obstacle that often occurs in school financial management is that it is done manually, where each transaction is recorded in the cash receipts book and cash disbursement book and then recaps are carried out to produce periodic reports. The design and implementation of a school management information system to facilitate school financial management with automated processes can help facilitate school financial management. So that school financial management is carried out in a transparent, accountable, effective and efficient manner. the school's financial management information system also produces information presented in reports as a basis for decision making and the supervisory function can be properly managed

ANALISIS PROFESIONALISME KINERJA PEJABAT PENATAUSAHAAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH KOTA BANDA ACEH

This study aims to determine the professionalism of the performance of the financial administration apparatus in the Banda Aceh regional work unit by using position analysis and understanding of regional financial management information systems on the performance of the regional financial administration apparatus. The sampling technique in this study is the census method, obtaining 44 respondents. The results show that job analysis and understanding of regional financial management information systems partially have a significant effect on the performance of the financial administration apparatus in the Banda Aceh regional work unit. Furthermore, job analysis and regional financial management information systems understanding have a significant effect on the financial administration apparatus performance in the Banda Aceh regional work unit simultaneously.

Examining Factors that affect the Quality of Government Financial Statements

The purpose of this study is to evaluate the impact of various factors on the credibility of government financial statements. These factors include: apparatus competence, use of financial information systems, auditor quality, and auditor opinion. The participants in this study consisted of members of the Financial Report Compilation Team and external auditors of the Supreme Audit Agency (BPK) who examined local government financial reports. A total of 60 respondents were sampled, which were determined using the Purposive Sampling method. This research is a quantitative exploration of primary data. Questionnaires were used to obtain information. Descriptive statistics, normality, multicollinearity and heteroscedasticity tests, multiple regression tests, R-squared and t-test, and F-test were used to test the hypotheses. The results of this study show a positive and significant relationship between the quality of financial statements produced by the Jayapura Regional Government and the factors of Apparatus Competence, Use of Financial Information Systems, Auditor Quality, and Auditor Opinion.

Sistem Informasi Bantuan Keuangan Pada Dinas Keuangan Aceh

Financial assistance information system is a crucial data processing activity within the Aceh Department of Finance, aimed at obtaining well-directed and easily accessible information regarding financial assistance reports. This research focuses on the design of the Financial Assistance Information System within the Aceh Department of Finance, utilizing the CodeIgniter framework along with programming languages such as HTML, PHP, CSS, JSON, AJAX, and MySQL as the supporting database. The purpose of this study is to understand and design the Financial Assistance Information System within the Aceh Department of Finance using the CodeIgniter framework and programming languages like HTML, PHP, CSS, JSON, AJAX, and MySQL as the supporting database. Data collection for this report was obtained through two methods: literature review involving relevant library books and other scholarly works, and field study involving interviews and direct observations related to this research. The financial assistance information system is administered by a finance department administrative staff responsible for recording and inputting financial assistance report data. The research findings conclude that the Financial Assistance Information System at the Aceh Department of Finance adheres to procedures, employing the CodeIgniter framework and programming languages such as HTML, PHP, CSS, JSON, AJAX, and MySQL as the supporting database.

Finansinės informacijos sistemos formavimas ir jos informacijos fondo panaudojimas valdymo sprendimams priimti

Reliable financial information, which is usually derived from quantitative research, is crucial for management decision-making. However, in order to apply this result appropriately in the management decision-making process, it is important to be able to explain, interpret, and compare it against the established criteria. Therefore, it is appropriate to establish a financial information system within the company and build a suitable pool of information. This article explores the requirements for financial information, the process of establishing the financial information system, the primary indicators of the financial information pool, and the criteria for evaluating them in the context of management decisions. The analysis of the scientific literature has led to identification of six requirements for the quality of financial information and four dimensions of financial information. The interaction among these aspects provides the prerequisites for developing high-quality financial information system. It was also observed that, in order to develop a financial information system, a company must accumulate an appropriate pool of information, prepare its own individual set of indicators, and establish their indicative values. Furthermore, it was noted that different indicators are used at each level of management within the financial information pool.

Integrated Financial Management Information System in County Treasuries in Kenya: Empirical Analysis of the Implementation

Integrated Financial Management Information System in County Treasuries in Kenya: Empirical Analysis of the Implementation

Sistem Informasi Keuangan Siswa Berbasis Web Mobile di RA Al-Irfan Purwakarta

This Student Financial Information System is a system used to manipulate student financial data contained in an educational institution, with the aim of obtaining fast and accurate information for the purposes of a student financial information system at Raudlatul Athfal (RA) Al-Irfan Ciganea Purwakarta. Raudlatul Athfal (RA) Al-Irfan is a level of early childhood education (namely 6 years or below) in the form of formal education. Having a student financial information system which is considered to be still ineffective where the student financial information system still uses a manual system, and making reports takes quite a long time. This study aims to determine the current student financial information system, design the system, analyze and test the system as well as implement and build a student financial information system at RA Al-irfan Purwakarta. In developing this student financial information system, the authors used a structured approach method in which the data collection techniques used included observation and interviews. The development method uses a structured method with several tools and working techniques such as flowmaps, context diagrams, and data flow diagrams. For the development of this student financial information system, the authors use a mobile web-based application system, where the web can be accessed on computers and smartphones. Its supporting software is Xampp, CSS, HTML, MySQL, and PHP. The results of the study can be concluded that by building a student financial information system at Raudlatul Athfal (RA) Al-Irfan Ciganea Purwakarta, it is hoped that it can assist staff or employees in managing student financial data more effectively and efficiently, as well as minimizing errors in the process of making reports.

Web-Based Information System of Financial Report (Case Study: CV. Jaya PPK Abadi Surakarta)

Financial statements are the most crucial information in controlling all financial activities of a company. Financial statements become very important because as a form of accountability and describing the conditions and controlling tools of the company. CV. Jaya PPK Abadi Surakarta is an agency engaged in advertising. The agency has problems in terms of preparing financial statements which are still carried out by collecting sales notes and purchase notes, then the total in one day is recorded on the financial statement book. This of course causes problems, including in terms of the past data search process and the risk of lost notes. The process of calculating financial statements is still carried out using a calculator and calculating the difference between all sales and purchases in one day, it causes problems when there is a miscalculation because it uses manual methods. The absence of preparing monthly financial statements also makes it difficult for leaders to see the details of sales, purchases and net profit of the company. This, of course, has a bad impact on the development of the company. The purpose of this study is to create a financial statement information system in CV. Jaya PPK Abadi Surakarta. The author uses the SDLC (System Development Life Cycle) method in the process of developing PHP systems and programming languages and using MySQL databases. The system that the author designed is expected to produce an application that can record incoming and outgoing financial data on the CV. Jaya PPK Abadi and can be accessed via the web so that leaders can immediately find out the entry and exit of financial flows.

Rancang Bangun Sistem Informasi Penerimaan Keuangan Sekolah Berbasis Client Server di SMK Pasundan Jatinangor

This Client Server-Based School Financial Receipt Information System Design was developed to make it easier for teachers' school financial receipt transactions at SMK Pasundan Jatinangor so as to minimize duplication. This Client Server-Based School Financial Receipt Information System Design uses the SDLC (system Development Life cycle) system development method starting from the system development process until the system is implemented, which consists of several basic work stages, including analysis (Analysis), Design (Design). ), Code (Coding), Testing, and maintenance, with the waterfall model. While the research methodology used is descriptive method, to obtain data using observation, interviews, literature studies, and documentation studies. In optimizing the design of the school financial acceptance information system, using tools such as Data Flow Diagrams (DFD), Entity Relationship Diagrams (ERD), Flowmaps, Structured Charts and Data Dictionary. Hopefully this program can help to overcome the problems and risks encountered in the system that was running previously and will make it easier for users to make decisions

Implementasi Sistem Informasi Manajemen Keuangan dan Inventaris pada Serikat Tolong Menolong (STM) Desa Kota Pari

This research aims to implement a financial and inventory management information system for the Serikat Tolong Menolong (STM) Desa Kota Pari, a community organization engaged in social activities. The organization currently relies on manual systems for financial and inventory management, resulting in difficulties in data management, inaccurate decision-making, and a lack of structured and integrated financial reports. To address these issues, the researcher developed a web-based application consisting of several modules, including member management, inventory management, transaction management, and report management. The application was implemented and tested at STM Desa Kota Pari. The testing results indicated that the application could help STM Desa Kota Pari manage financial and inventory data more effectively and efficiently. The application enables faster and more accurate access to information, structured and integrated financial and inventory reporting, and improved decision-making. Additionally, the application can minimize human errors and increase productivity. Thus, this research offers benefits for STM Desa Kota Pari in enhancing the effectiveness and efficiency of financial and inventory management, as well as for other researchers interested in conducting similar studies. The study concludes that the implementation of an information system can help STM Desa Kota Pari overcome challenges faced by traditional manual systems.

Faktor-faktor yang Mempengaruhi Akuntabilitas Keuangan Pemerintah Daerah Kota Jayapura

This study aims to analyze the effect of the competence of government officials, internal control systems, regional financial information systems on financial accountability in Jayapura City. This research was conducted at the Jayapura City Regional Office, with a planned research time from April 2022 to June 2022. This study used primary data collected directly from respondents, namely a closed questionnaire on a Likert scale with five (5) alternative answers. Based on the results of the study showed that the competence of government officials, internal control systems, regional financial information systems partially or simultaneously, affect the financial accountability of Jayapura City.

Application of Wireless Sensor Network Computer Technology in Financial Management System

In the current enterprise competition, the core of the management information system is the financial management information system. Building a more comprehensive and efficient financial management information system can effectively establish a more efficient innovative enterprise and promote the transformation and development of the enterprise. This paper first designs a set of financial management system templates, including general ledger, accounts receivable, and accounts payable. Second, according to the characteristics of wireless sensor network technology, this paper proposes a financial management system based on the wireless sensor network and designs a load balancing topology control algorithm (LHTCA algorithm), which balances the energy consumption of network nodes and helps to improve the network life cycle. Finally, the management system is tested and validated. The test results show that the financial management system can realize the electronicization of financial data and paperless vouchers, improve the efficiency of financial work, and promote the sharing and integration of resources.