Regional Financial Management Information System Research Articles

Pengaruh Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD), Kompetensi Sumber Daya Aparatur (SDA), Dan Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Bali

The Regional Government Financial Report is a Financial Report consisting of several SKPD Financial Reports submitted by the Regional Government through the Regional Secretary to the Regional Head and DPRD in order to account for the implementation of the APBD and regional government fiscal policy making. Based on the Audit Results Report on the Bali Provincial Government's Financial Reports carried out by the Bali Provincial Representative Financial Audit Agency for the last five years, it is stated that the Bali Provincial Government's Financial Reports received a WTP Opinion, however there are several notes that the Bali Provincial Government must pay attention to when preparing the Financial Reports. Regional Government the following year. This study aims to determine the effect of the Implementation of the Regional Financial Management Information System (SIPKD), the Competence of Apparatus Resources (SDA), and the Implementation of the Government Internal Control System (SPIP) on the Quality of Regional Government Financial Reports (LKPD) of Bali Province. The population used in this study were all Civil Servants (PNS) who worked in the Finance section of the Bali Provincial Government. The sample in this study were 116 respondents who were determined based on the purposive sampling method. The data used in this study is primary data, namely the survey method using a questionnaire. The analytical tool used is multiple linear regression. The results of the study show that the application of the Regional Financial Management Information System (SIPKD), the Competence of Apparatus Resources (SDA), and the Implementation of the Government Internal Control System (SPIP) have a positive effect on the Quality of Regional Government Financial Reports (LKPD) of Bali Province.

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.

The Effect of Implementing the Regional Financial Management Information System (SIMDA) On the Quality of Financial Reports at The Gowa Regency Livestock and Plantation Service

This research is a type of quantitative research with the aim of finding out the effect of the Implementation of the Regional Financial Management Information System (SIMDA) on the Quality of the Financial Reports of Dinas Peternakan dan Perkebunan Gowa Regency. The population in this study were 30 employees who were at the Gowa Regency Dinas Peternakan dan Perkebunan Office. The sample used is saturated sampling, saturated sampling is a sampling technique when all populations are sampled. The data used in this study is primary data. Primary data is data in the form of information directly obtained from the results of a questionnaire using a Liker scale. The analysis techniques used are validity test, reliability test, simple regression test, T test and R test. The results of the study show data using statistical calculations through the application of Statistical Package for the Social Science (SPSS) version 27 regarding the Effect of Application of Regional Financial Management Information System (SIMDA) on the Quality of Financial Reports of Dinas Peternakan dan Perkebunan Gowa Regency which has been discussed from the previous chapter, the authors draw conclusions namely the Implementation of the Regional Financial Management Information System (SIMDA) has a positive and significant effect on the Quality of the Gowa Regency Dinas Peternakan dan Perkebunan Financial Reports.

Analysis of The Influence of Financial Information Systems, Internal Control Systems, and Information Technology on Quality of Financial Reports

The present study investigates the effects of information technology utilization, regional financial management information system implementation, and internal control system implementation on the integrity of financial reports generated by regional governments. A causal connection distinguishes the present investigation. Surveys were utilized to collect data, and questionnaires were distributed to respondents as part of the methodology. Respondents to the study were government employees. The samples used in this study were selected through convenience sampling. The research approach employed in this investigation was multiple regression analysis. According to this research, no observable correlation between local governments' degree of information technology implementation and the caliber of financial reports they generate can be identified. Nevertheless, the integrity of financial reporting can be improved through the implementation of financial management information systems and internal controls. An effective financial management information system can facilitate the production of financial reports of superior quality that adhere to specific regulations. The above system should address data security issues, timely information retrieval, report precision, report variety, and compliance with governmental financial report standards. Similarly, the enhancement of financial report quality generated by local governments can be achieved by implementing a resilient internal control system comprising communication, monitoring, the control environment, risk assessment, and control measures. The concurrent implementation of internal control systems, information technology implementation, and financial management information system establishment all contribute to improving the quality of financial reports produced by local governments.

Digital Accounting Information System Implementation at BPKAD SAMOSIR District

Digital Accounting Information System Implementation at BPKAD SAMOSIR District

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.

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.

Implementing Accrual-Based SAP and Promoting Good Financial Governance More Effectively in South Buton Regency

This research aims to see the effect of expertise and motivation on the users performance of regional financial management information system either partially or simultaneously in the South Buton Regency Government. The type of research used is associative research. The population in this research amounted to 34 regional agencies in the South Buton Regency Government and the number of research samples was 102 people who were regional financial management information system users. The data source of this research is primary data using research instruments in the form of questionnaires. The data collection method used conducting a survey. The gathered data were analyzed by using multiple linear regression tests for analytical analysis which had been tested by using classic assumption. The results of the research showed that, partially, expertise and motivation had positive and significant influence on the users performance of regional financial management information system. Simultaneously testing showed that expertise and motivation had significant influence on the users performance of regional financial management information system.

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

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.

GAP Analysis of E-Government Implementation In Indonesia

This research aims to measure the gap between the design and actual implementation of an e-Government project using the ITPOSMO method. By knowing this gap, stakeholders involved in the project can find a suitable approach to prevent the project from falling on its implementation. Information about the application, required by conducting observation and interviews with various parties involved in the use of SIPKD (Regional Financial Management Information System) in Kampa district, Riau Province. From this research, it was found that the Kampa district has a gap between the design and implementation of an e-Government project, especially in the SIPKD application of 22 points. The distribution of the gap is 5 points in information dimension, 3 points in technology dimension, 3 points in process dimension, 3 points in objective and value dimension, 4 points in staffing and skills dimension, 3 points in management system and structure, and 1 point in other resources dimension. Based on the total gaps that have been occurred, the implementation of the SIPKD application has the risk of partial failure from its initial design unless action is taken to reduce the gap between design and reality. The biggest gap is in the information dimension and staffing and skill dimension.

Using the Technology Acceptance Model to Analyze Information System Performance

This article analyzes user perceptions of information systems. The DIY provincial government agency conducted the research. The analysis is based on the Technology Acceptance Model (TAM). Information system performance is associated with perceived usefulness (POU) and perceived ease of use (PEU). Based on the technology acceptance model, the user will be able to accept the information system if the user's information system has a perception that the information system is helpful for the user and easy to use. This article analyzes whether user perceptions of the usefulness and ease of use of information systems affect user perceptions of information system performance. The study was conducted on SIPKD users in the DIY provincial government. The regional financial management information system is one of the systems used by the DIY provincial government. SIPKD is a system that all local government work units must use. SIPKD operators are appointed with a regional head decree. The research data was obtained by distributing questionnaires to 100 SIPKD operators. Data were analyzed by moderating regression analysis. Data processing results show that POU and PEU affect user perceptions of information system performance. The proven task complexity variable serves as a moderating variable between POU and PEU with information system performance.

Strategi Pemerintah Daerah Provinsi Papua Barat Dalam Meningkatkan Kontribusi Pendapatan Asli Daerah Terhadap Anggaran Pendapatan Dan Belanja Daerah Periode 2016-2020

This research study aims to detail the strengths and strategies of the West Papua Provincial Government. The Independence Ratio Analysis used is the analysis used in the implementation of this research. While the SWOT analysis in this study is to develop the best. The results of this study indicate that Financial Independence sourced from the Regional Original Income of West Papua Province is in the very low category. The problems include the limited ASN resources in public services, inadequate facilities and infrastructure, insufficient multiplication of capabilities from local revenue owned; development of an inefficient regional financial management information system

STRATEGI PEMERINTAH DAERAH PROVINSI PAPUA BARAT DALAM MENINGKATKAN KONTRIBUSI PENDAPATAN ASLI DAERAH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH PERIODE 2016-2020

This research study aims to detail the strengths and strategies of the West Papua Provincial Government. The Independence Ratio Analysis used is the analysis used in the implementation of this research. While the SWOT analysis in this study is to develop the best. The results of this study indicate that Financial Independence sourced from the Regional Original Income of West Papua Province is in the very low category. The problems include (1) the limited ASN resources in public services; (2) inadequate facilities and infrastructure; (3) Insufficient multiplication of capabilities from local revenue owned; (4) Development of an inefficient regional financial management information system

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 PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAERAH SETDA PEMERINTAH PROVINSI NUSA TENGGARA TIMUR

This research was conducted at the Office of the Regional Finance Agency of East Nusa Tenggara. The purpose of this study was to determine the effect of the implementation of the Regional Financial Management Information System (SIPKD) on the quality of local government financial reports at the Regional Finance Agency of East Nusa Tenggara Province partially. The number of samples in this study were 43 who were staff who were directly involved in the implementation of SIPKD, the researchers took samples using the purposive sampling method. Data collection techniques in this study using a questionnaire. The data analysis technique in this study used simple linear regression analysis. Based on the results of the partial analysis, it is known that the Regional Financial Management Information System (SIPKD) affects the quality of financial reports with a coefficient of determination of 15% while the other 85% is influenced by other factors.

Analysis of the Implementation of the Regional Financial Management Information System (SIPKD) in Regional Financial Management in the City of Padang Panjang

This study aims to analyze the implementation ofRegional Financial Management Information System (SIPKD)and analyze the factors that hinder the implementationRegional Financial Management Information System (SIPKD) in Regional Financial Management in Padang Panjang City. The type of research that will be used is qualitative research,with a descriptive approach. Data collection techniques were carried out through observation, interviews and recording. This study uses the analysis technique Manual Data Analysis Procedure (MDAP) to analyze the interview transcription data that has been obtained in the field. The findings of this study use George C. Edwards III's theory of policy implementation, which can be seen in the implementation of SIPKD for regional financial management that has not been optimal. This is due to not being optimal in socialization, employees who are still not proficient in the use of SIPKD, supporting facilities are not maximized, the network in the operation of SIPKD sometimes has errors and information has not been updated on the website, and the organizational structure is not in accordance with its field in Regional Financial Management in accordance with the recommendations. from the Ministry of Home Affairs

PENGARUH KUALITAS SDM, SIPKD, AUDIT INTERNAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PEMPROV BALI

Central and local governments have implemented public accountability in response to the growing public demand for good local government. Human resource quality, regional financial information systems (SIPKD), and the role of internal audit are all examined in this study to see if they affect regional financial reporting in Bali. The entire Bali Provincial Government Work Unit was used as the study's sample. Purposive sampling and multiple linear regression analysis techniques were used to select 140 participants for this study. This study found that the Quality of Human Resources had a positive and statistically significant impact on the Regional Financial Report Accountability metric. For the Regional Financial Report Accountability variable, the Regional Financial Management Information System (SIPKD) had a positive and statistically significant impact An important contribution to the Accountability of Regional Financial Statements was made by Internal Audit. Regulations and policies relating to the accountability of financial statements can take into account the findings of this research.

Pengaruh Implementasi Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Palopo

This study aims to determine the effect between the implementation of regional financial management information systems and the quality of financial reports in the Palopo City Government. The research method used is a descriptive method using primary data obtained from all SKPD located in Palopo City. The data collection method used is a questionnaire and literature study with a qualitative approach. The analytical tool used in this research is simple regression. The results showed that the implementation of the regional financial management information system had a significant positive effect on the quality of regional financial reports. In the city government of Palopo.