Regional Financial Information System Research Articles

The Influence of Organizational Culture on the Implementation of Regional Financial Management Information Systems (Empirical Study in Regency Government of Humbang Hasundutan)

This study aims to analyze the influence of organizational culture (the ability to adapt, mission, involvement, and consistency) partially and simultaneously on the implementation of regional financial management information systems in the Regency Government of Humbang Hasundutan. This type of research is associative explanatory research using a quantitative approach. The population used in this study was all regional apparatus organizations in the Regency Government of Humbang Hasundutan. At the same time, the sample of this research consisted of 100 respondents, including regional apparatus organizations leaders, financial administration officials, financial treasurers, and staff. The data collection technique used in this study is a questionnaire method. The data analysis technique used is validity and reliability analysis using Smart PLS software. The results in this study indicate that partially, the ability to adapt, missions, and involvement have a positive and significant influence on the implementation of regional financial management information systems, and consistency has no effect on the implementation of regional financial management information systems in the Regency Government of Humbang Hasundutan. In addition, simultaneous test results also show that the ability to adapt, mission, and involvement has a positive and significant influence on the implementation of regional financial management information systems, and consistency does not affect the implementation of regional financial management information systems in the Regency Government of Humbang Hasundutan. Keywords: organizational culture, adaptability, mission, involvement, consistency, financial information system, regional financial management information system implementation.

Analysis Of Determinant Factors Quality Of Financial Reporting Of Regional Financial Management Work Units In Indonesia

This study intends to investigate the effects on the quality and value of financial report information of human resource quality, internal control systems, government accounting standards implementation, use of regional financial accounting information systems, and accounting knowledge. This study examines relationships between causes and effects. Questionnaires are used to collect data. The research's population consists of all employees who have employed information systems to do their jobs. With a sample size of 100, the sampling strategy is non-probability sampling. Multiple linear regression analysis was employed as the analytical technique in this study. The study's result demonstrates that a number of variables have varying effects on the informational usefulness and quality of regional financial reports. First off, there isn't much of an impact from the caliber of human resources. Furthermore, there is no notable impact from the internal control system. Third, the information value and quality of regional financial reports are greatly impacted by the use of government accounting rules. Fourth, there is no discernible impact from using regional financial accounting information systems. Fifth, the informational value of regional financial reports is greatly impacted by one's grasp of accounting. Overall, each of these variables affects regional financial reports' information value and quality at the same time, highlighting the need of effective management in these areas for raising the caliber of regional financial data.

Pengaruh Pengalaman Kerja, Pelatihan Kerja, Dan Persepsi Terhadap Efektivitas Sistem Informasi Keuangan Daerah Pada Badan Keuangan Dan Aset Daerah Kota Madiun

This study aims to examine the effect of work experience, job training, and perceptions on the effectiveness of regional financial information systems. This type of research is quantitative. Data collection techniques in this study used questionnaires directly to respondents. Respondents in this study were employees of Badan Keuangan dan Aset Daerah Madiun City. Data analysis was performed using multiple linear regression analysis with the SPSS (Statistical Product and Service Solution) version 25 for windows program. The results of the research hypothesis show that the independent variable work experience is 0.026, the independent variable job training is 0.000, the perception variable is 0.004, and the simultaneous test shows a significance value of 0.000. The results of this study indicate that work experience has a positive effect on the effectiveness of regional financial information systems, job training has a positive effect on the effectiveness of regional financial information systems, and perceptions have a positive effect on the effectiveness of regional financial information systems, as well as work experience, job training, and perceptions simultaneously have an effect on the effectiveness of regional financial information systems. Based on the results of this study, it is hoped that the Badan Keuangan dan Aset Daerah of Madiun City will continue to improve training programs for employees and instill positive perceptions in order to provide good output in terms of the effectiveness of the regional financial information system.

THE IMPACT OF REGULATORY MEASURES AND INTERNAL OVERSIGHT ON THE PERFORMANCE OF REGIONAL FINANCIAL MANAGEMENT INFORMATION SYSTEMS VIA SAP ACCRUAL BASE IMPLEMENTATION

ABSTRACT
 This research aims to examine and elucidate the influence of regulations and internal controls on the efficacy of the regional financial management information system (SIPKD), mediated through the introduction of an accrual-based accounting system. Employing quantitative research methods, a questionnaire was utilized to gather data from 80 respondents in private capacities, including heads of OPDs, Budget User Authorities (KPAs), Budget Technical Implementing Officers (PPTKs), and Expenditure Treasurers across 20 Provincial Government Organizations (OPDs) in Jambi, Indonesia. The collected data underwent analysis using Wrap-PLS 7. The results demonstrated that the implementation of SAP accruals acted as a complete mediator, as direct regulatory measures and internal controls did not significantly impact the SIPKD's performance. However, when mediated through these two external variables, there was a significant positive effect on the SIPKD's performance. These findings imply the necessity of updating local governmental regulations and enhancing internal oversight to align with the SAP accruals policy, thereby achieving performance benchmarks for regional financial management information systems.

Evaluasi Perspektif Pengguna Terhadap Sistem Informasi Pemerintahan Daerah (Studi Kasus di Kabupaten X)

Changing the SIMDA application to SIPD requires operators to adapt. This research aims to evaluate the implementation of SIPD in District X using the System Usability Scale (SUS) method and the Delone and Mclean Success Model. Then to find out which parts must be maintained and which must be improved using the Delone and Mclean Success Model. This research uses a mix method, through quantitative analysis using descriptive statistics followed by qualitative analysis using interviews. There are three types of information systems in SIPD, regional development information systems, regional financial information systems, and other regional government information systems. The SUS results show that these three types of SIPD have not been fully accepted by operators. An information system that is considered to be newly implemented is one of the factors why this information system has not been well received by users. The results of the analysis using the DeLone and McLean success model also show results that support the SUS analysis. The aspect that received the lowest score was the quality aspect of the information system. Meanwhile, the aspect that is considered the most satisfying is the service quality aspect. Services in the form of technical guidance have been provided by SIPD developers, but this needs to be done intensively, especially if there is an update to the information system. The suggestion from this research is that SIPD developers should provide more intensive technical guidance to operators and develop SIPD so that it is integrated with other applications.

Menilai Kualitas Laporan Keuangan Pemerintah Daerah dari Aspek Sistem Informasi dan Pengelolaan Aset Daerah

This research aims to determine whether the regional financial management information system and regional fixed asset management have an effect on the quality of regional government financial reports in the West Bandung Regency Regional Government. The independent variable consists of regional financial management information systems and regional fixed asset management, while the dependent variable is the quality of regional government financial reports. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this study were employees of the accounting and asset recording section at SKPD in the West Bandung Regency Government. The sampling technique is non-probability sampling using purposive sampling, so the total sample is 94 people. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simulated research results show that leadership and work discipline influence employee performance. This study shows that there is a significant impact from the implementation of the Regional Financial Management Information System and Regional Fixed Asset Management on improving the quality of regional government financial reports.

The impression of information system internalization on the sustainability of the quality of financial reports and their impact on local government performance

This study discusses a research gap concerning the incorporation of information technology in regional financial management. Specifically, it examines the factors influencing the implementation of information technology, including coercive, mimetic, and normative pressures, and their effects on the performance of regional financial management in the city of Palu. This research employs a quantitative approach. The utilization of a quantitative approach in this study can offer a suitable implementation model for all local governments to establish sustainable performance alignment. The participants in this study consisted of individuals who utilised the regional financial information system for all local government agencies in the city of Palu, as well as the heads of these government agencies. Questionnaires were distributed to the intended respondents online via the Google Form application, so that 81 responses were obtained from users of the regional financial information system in all agencies in the city of Palu and heads of agencies. The analysis tool used is the structural equation model with the help of WarpPLS 7.0 software. The results of the study show that coercive and normative pressure can affect the success of information technology implementation in local government environments. Institutionalization of information technology within the local government environment can improve the performance of regional financial management.

Pengaruh Sistem Pengelolaan Dana Kelurahan Dan Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Dimediasi Akuntabilitas

The purpose of this study was to find out, test and prove the effect of village fund management and regional financial management information systems on the quality of financial reports with accountability. The research method used is quantitative method and uses primary data by distributing questionnaires. The research sample used the Slovin Formula and had a population of 104 respondents, namely village officials from 3 subdistricts in Surabaya, namely Sambikerep Subdistrict, Tandes Subdistrict and Pakal Subdistrict, so that the sample of this study was 70 respondents. The data analysis technique used in this research uses Partial Least Square (PLS). The results of this study indicate that the Village Fund Management shows no significant results on the Quality of Financial Reports, the Regional Financial Management Information System shows that it has no significant effect on the quality of financial reports, the regional financial management information system shows a significant influence on accountability, and accountability has a significant effect on the quality of financial reports.
 Keywords: Urban Village Fund Management, Regional Financial Management Information System, Quality of Financial Statements and Accountability

Pengaruh Efektivitas Sistem Informasi Pengeloaan Keuangan Daerah (SIPKD) Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas APBD Di Kabupaten Bandung Barat

This study aims to find out how the implementation of the Effectiveness of the Regional Financial Management Information System for APBD Accountability in West Bandung Regency with Human Resource Competence. This study uses quantitative data. The analysis technique used in this study was a purposive sampling technique, with 31 samples from 31 populations that were directly related to financial reports. All respondents filled out research questionnaires via googleform. The results of the study show: (1) The effectiveness of the regional financial management information systems have a positive and significant effect on the accountability of the West Bandung Regency APBD. (2) The competence of human resources has a positive and significant effect on the accountability of the West Bandung Regency APBD. (3) The effectiveness of the regional financial management information systems and human resource competencies have a partial or simultaneous effect on the accountability of West Bandung Regency APBD.
 
 Keywords: The Effectiveness of the Regional Financial Management Information System (SIPKD), Competence of Human Resources (HR), APBD Accountability

Pengaruh Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Pada 38 Kabupaten/Kota Provinsi Jawa Timur Tahun 2020-2021

This research aims to analyze and explain the effect of economic growth on local revenue in regencies/cities in East Java Province using quantitative methods. The data used in this study are secondary data in the form of time series obtained from the Central Bureau of Statistics of East Java Province and the Regional Financial Information System Data Portal (SIKD). In this study, data analysis techniques were used using simple regression analysis using the SPSS application. The results of this study indicate that economic growth in the Regencies/Cities of East Java Province significantly influences local own-source income. This is due to the large contribution of certain sectors to the Gross Regional Domestic Product (GRDP), especially in the sector of providing food and drink accommodation, as well as wholesale, retail, and car and motorcycle repair in 2020-2021.

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 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.

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.

PENGARUH IMPLEMENTASI TRANAKSI NON TUNAI, AKUNTABILITAS, DAN KEBIJAKAN LEGAL SISTEM INFORMASI TERHADAP PENGELOAAN KEUANGAN DAERAH (Studi Pada OPD di lingkungan Pemerintahan Kabupaten Barito Selatan)

The study is aimed at recognizing the impact of implementation of non-cash transactions, accountability and legal policies of regional financial management information systems on regional financial management in the district of barito. It is a quantitative study, that is, by the presentation of research with Numbers that are then explained and interpreted in a description to test hypotheses. The data used in this study is the primary data gleaned from the responders filling out questionnaires. Tools used in the study use descriptive and linear regression statistics. Based on analysis, it is known that :1) implementation of non-cash transactions has a positive and significant impact on financial management in the opd in south Barito county's environment 2) accountability has a positive and significant impact on the regional finance management of the opd in the south Barito government's environment. 3) the legal policies of the region's financial management system affect the management of blood money on the opd in the south of Barito county's administration.4) simultaneously implementation of non-cash transactions, accountability and legal policies of the region's financial management systems are both positive and significant to the management of regional finances in the area of Barito Selatan

Application of Technology Acceptance Model in Testing of Regional Financial Information System

New Public Management emerged as a new paradigm that was a draft reform towards good governance. Good Governance can be achieved if public sector governance and public sector performance, each of which is a well-implemented financial transparency and accountability, are implemented. The purpose of this study was to determine the influence of Perceive Ease of Use and Useful Peerceived on the acceptance of Regional Financial Information Systems (RIFS). This research is conducted by quantitative analysis methods. The population in this study was all users of the Regional Financial Information System in Jeneponto Regency with a total of 44 users using saturated sample techniques. Data is analyzed using data quality tests, classical assumption tests and hypothesis tests. The results of the study showed that the RIFS revenue in the Jeneponto District Government Agency was influenced by the user's perception of the ease of use of information systems. In this case the state civil apparatus either as a financial operator or treasurer in the working area of the Jeneponto District Government agency. Simultaneously the perception of ease of use and usefulness affects the acceptance of RIFS. In this case the operator / user feels that RIFS is easy to use and useful in doing the job.

Quality of Financial Statements on Decision Usefulness Regional Financial Statements Using the Report Information System Regional Finance as Moderating Variable

This study examines and analyzes the influence of the quality of local government financial reports on the decision usefulness of local government financial statements. The use of regional financial report information systems can moderate the influence of the quality of local government financial reports on the decision usefulness of local government financial statements. This research method data analysis using validation and reliability tests and multiple linear regression analysis to determine the effect of the independent variables supervisor support, training, clarity of purpose, and performance expectations on the dependent variable benefits of accrual-based regional financial accounting systems. Moderating variables are variables that affect (strengthen or weaken the relationship) the independent variable and the dependent variable and test the effect of the moderating variable using the interaction test, namely Moderated Regression Analysis (MRA).

PENGARUH PENGENDALIAN INTERN DAN PEMANFAATAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Organisasi Perangkat Daerah di Kabupaten Batang)

This study aims to determine the effect of internal control, human resources in the field of accounting and the use of regional financial information systems on the quality of local government financial reports. Data was collected by distributing questionnaires 50 which did not return 11, which were distributed to staff/employees of the finance subdivision such as the expenditure treasurer, income and expenditure treasurer at the Regional Apparatus Organization in Batang Regency.The test results show that the Internal Control System has no significant effect on the quality of local government financial reports (Pvalue 0.277), and the use of regional financial information systems has a significant effect on the quality of local government financial reports (P value 0.003). The results of this study indicate that internal control has no effect, while the utilization of regional financial information systems has an effect on the quality of regional government financial reports. Keywords: Internal Control System, Utilization of Regional Financial Information Systems and Quality of Local Government Financial Reports

The Influence of Regional Financial Management Information System (SIPKD) and Fixed Asset Management on the Quality of Local Government Financial Reports in City and Regency Regional Governments in West Java Province

The background of this research is that there are still problems in the quality of financial reports presented by local governments, as can be seen from the fact that WTP's opinion has not been obtained on local government financial reports. This study aims to determine how the influence of regional financial management information systems and fixed asset management on the quality of local government financial reports in cities and districts in West Java Province, either partially or simultaneously. The factors tested in this study are the local financial management information system and fixed asset management as independent variables, while the quality of local government financial reports is the dependent variable. The research method used in this research is the verification method. The sampling technique used in this study is a non-probability sampling technique with a purposive sampling technique so that the sample in this study is 135 respondents, each of which consists of a regional head, regional secretary, and 3 employees of the finance department. The analytical method used in this study is multiple linear regression analysis using SPSS Version 25.00. Based on the results of the research partially and simultaneously, it shows that the regional financial management information system and fixed asset management affect the quality of local government financial reports. In addition, the magnitude of the influence of regional financial management information systems and fixed asset management on the quality of local government financial reports is 65.0%.

Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Dengan Internal Audit Sebagai Variabel Intervening

This study aims to determine and examine the impact of the application of regional financial accounting information systems and accounting understanding on the quality of financial reports with internal audit as an intervention variable at the Regional Financial and Asset Management Agency of the City of Surabaya. This research utilized quantitative methods. The study sample was taken from the Regional Financial and Asset Management Agency of the City of Surabaya with the total sampling method. The participants in this research were 35 participants consisting of staff in the accounting and treasury fields. The data analysis technique used is path analysis, hypothesis testing, inner model analysis and outer model analysis, with the help of SmartPLS 3.0. The results indicates that the use of regional accounting information systems had no meaningful impact on the financial statements quality. Accounting understanding has a positive and significant effect on the Quality of Financial Statements. Utilization of Regional Financial Accounting Information System has no meaningful impact on Internal Audit. Accounting understanding has a positive and meaningful impact on Internal Audit. Internal Audit has no meaningful impact ect on the Quality of Financial Statements. Utilization of the Regional Financial Accounting Information System has no meaningful impact on the Quality of Financial Reports through Internal Audit as an intervention variable. Accounting understanding has no meaningful impact on the Quality of Financial Statements through Internal Audit as an intervention variable.
 
 Keywords : Regional Financial Accounting Information System, Accounting Understanding, Quality of Financial Reports, Internal Audit

Analysis of Factors Affecting the Government Financial Management Performance of the Pematangsiantar City

This study aims to determine the factors that affect the performance of financial management with the research subject of the Pematangsiantar City Government. This study uses an associative approach using a quantitative descriptive method by distributing questionnaires to the office and the Head of Finance at the OPD (Regional Apparatus Organization) in Pematangsiantar City. The population is 38 OPD (total 76 people), consisting of the Head of Service and the Head of Finance at the OPD of Pematangsiantar City. Data were analyzed using Descriptive Statistical Analysis and Partial Least Square Analysis (SEM-PLS) with the Smart PLS 3.0 software program. The results showed that Human Resource Competence, Understanding of Government Accounting Standards, and Government Internal Control Systems on Regional Financial Management Performance significantly affected positively. Effectiveness of Regional Financial Information System Implementation did not moderate the relationship between Human Resource Competence, Understanding of Government Accounting Standards, and Government Internal Control System on Regional Financial Management Performance. Keywords: Human Resources Competence, Understanding of Government Accounting Standards, Government Internal Control Systems, Effectiveness of Implementation of Financial Information Systems, Regional Financial Management Performance