Regional Financial Information Research Articles

ANALISIS INFORMASI KEUANGAN DALAM MENGEVALUASI KINERJA PEMERINTAH KABUPATEN DAIRI

This study aims to analyze the financial performance of local governments in terms of how many including: the Regional Financial Autonomy Scale, Fiscal Decentralization Amount, PAD Effectiveness, PAD Efficiency, Regional Fiscal Effectiveness, Regional Fiscal Efficiency, and BUMD Contribution Amount. This research is a quantitative descriptive study with the subject of research on regional financial information in Dairi Regency in 2013-2020, the data collection method used is the documentation method. The data analysis technique used is financial scale analysis. The results show that the Financial Autonomy Scale is still very low with an average value of 9.40%, Regional Financial Independence is very high with a value of 80.54%, and the amount of Fiscal Decentralization of 6.89% is categorized as very low. The effectiveness of PAD of 97.44% is included in the sufficient size. PAD efficiency in the group is very efficient with a value of 0.92%. Fiscal Effectiveness is 96.28% of a fairly effective measure. Regional Fiscal Efficiency with a value of 6.54% can be declared efficient. The amount of BUMD's contribution with a value of 13.23% is relatively low. The implications of this research as an evaluation for the regional/central government and the community in assessing the performance of the Dairi local government for the past 8 years are seen from several aspects.

Implementasi Aplikasi Sistem Informasi Pemerintahan Daerah (SIPD) pada Dinas Perpustakaan dan Kearsipan Kabupaten Aceh Barat

The Regional Government Information System was built to facilitate the delivery of local government information to the public and was developed to produce interconnected and integrated electronic-based local government information services. This study aimed to determine the extent of the application of the Regional Government Information System application at the Library and Archives Service of West Aceh Regency. This study used qualitative methods. The data were collected with the data observation and interview, and were analyzed by using data reduction, data presentation, and drawing conclusions. The results of the study illustrated that the implementation of the Regional Development Information system application at the Library and Archives Service of West Aceh Regency was not optimal. This could be indicated that the behavior of Human Resources (HR) was not ready to face the application of the regional Government Information System application in every field due to the lack of socialization and training at the Regional Apparatus Work Unit level. Therefore, the entering regional development planning data could not be finished at the time given by Bappeda in West Aceh. The implication of this research was that the local government is obliged to provide information on regional development and regional financial information which is managed in the Regional Government Information System directly integrated with the Central Government in providing the information to the public regarding the administration of local government.

The Effect Social Influence on the Interest in Implementation A Regional Financial Management Information System (SIPKD) in Padang City Goverment

This study aims to examine the effect of a social influence on the interest in implementation a regional financial management information system (SIPKD) in Padang PEMKOT. This study is all regional work units that use the regional financial management information system and is also based on the results of the 80 respondents who used the regional financial manager information system who has worked in the Padang City Hall government. In addition, this study uses research respondents who are distributed directly and uses simple linear regression techniques that aim to test research data with the help of SPSS 25. The study uses the social influence of independent variables and one dependent variable, namely: interest in implementation regional financial management information system. The results showed that social influence has a significant influence on the interest in implementation a regional financial management information system.

Characteristics and Behavior of Managers towards Cost Consciouness (Empirical studies on Leadership Working Units in Southern Kalimantan Provincial Government)

<p>The research’s purpose is to test empirically examine the effect of the regional financial accounting information system characteristics and behavior of managers towards cost consciouness in the use of financial information systems area. Manager behavior is proxied by the control decision-making and cost management consciousness as practiced by Abernethy and Emidia. The study will examine whether the phenomenon occurs in Indonesia, particularly in the South Kalimantan provincial government. Concretely influences the characteristics of accounting information systems in this area of financial information systems, it is seen from the behavior of Chief SKPD in the South Kalimantan provincial government in decision-. The Result shows that Characteristics of Financial Accounting Information Systems affect the use of the local financial system to control decision-making and management. There is a significant relationship between system characteristics financial information to the control area decisions. Financial regionally accounting information system characteristics were positively associated with decision controlling policy. The use of financial information systems area for menajament decisions affect cost consciousness. The effect of control decisions the cost consciousness is significant.</p>