Regional Management Information System Research Articles

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.

Analysis of the Implementation of the Regional Management Information System (SIMDA Next-G ) on the Quality of Bima City Government BPKAD Financial Reports

This research aims to analyze the application of the Regional Management Information System (SIMDA Next-G) to the quality of Bima City BPKAD financial reports. This research uses descriptive research methods with a qualitative approach. The informants used in this research were the Head of Accounting and Reporting, Head of Budget and Operator. Data was collected through interviews and documentation. Furthermore, the data sources used are primary data and secondary data. Based on the results of the research that has been carried out, TAM is obtained, which consists of 5 primary constructs, namely 1) Perceived usefulness, 2) Perceived ease of use, 3) Attitude to wars behaviour (Attitude towards behaviour), 4 ) Behavioral intention (the perpetrator's interest), and 5) Behavior (Behavior). For perceived usefulness, the application of SIMDA-NG in inputting financial report data has been maximized because it has been able to improve performance, increase productivity, and help complete work quickly and errors rarely occur. However, records of input times are not available. Based on this research, the quality of Bima City BPKAD financial reports using SIMDA-NG already has feedback and predictive benefits, is presented on time and is complete. So, the Bima City BPKAD financial report is relevant. Regarding reliable indicators, Bima City BPKAD's financial reports have been presented honestly, verifiably and neutrally. Bima City BPKAD applies the same policies from year to year, so its financial reports can be compared. Using the new system, the quality of financial reports in the previous period with the current one can also be compared. Moreover, for indicators that can be understood, the Bima City BPKAD financial report can be understood because it is presented in a form and terms that are easy to understand.

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.

Analisis Dukungan Manajemen Puncak Terhadap Kualitas Laporan Keuangan dengan SIMDA Sebagai Mediasi

This research aims to find out what is the influence of top management support on the quality of financial reports with Simda as mediation. This research uses a quantitative research design, primary data as the data source, and questionnaires as the main data collection tool. To evaluate several hypotheses, an analysis method known as Partial Least Squares was used using the WrapPLS 7.0 program. The conclusion is that top management support has an impact on regional management information systems, top management support has an impact on the quality of financial reports, regional management information systems have an impact on the quality of financial reports, and regional management information systems mediate top management support for high quality financial reports.
 Keywords: Financial Report Quality, Regional Management Information System, Top Management Support

Pengaruh Implementasi Sistem Informasi Manajemen Daerah, Kualitas Sumber Daya Manusia dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.

Analyzing Information System Quality and Financial Information Quality: An Evidence of Local Government Organizations in Indonesia

End-user satisfaction is a potential substitute for utility in decision-making, user satisfaction is a measure of the extent to which an information system meets the information needs of its users. The purpose of this study was to determine the effect of the regional management information system quality and the financial information quality on end-user satisfaction. The method used in this research is descriptive and verification with a quantitative approach. The sample used in this study was 50 people in Local Government Organizations of Bandung City Government in Indonesia. The analytical tools used are Multiple Linear Regression, Correlation Analysis Test, Determination Analysis Test, and Partial Hypothesis Test. The results showed that the regional management information system quality had a positive and significant effect on the end-user satisfaction and the financial information quality had a positive and significant effect on end-user satisfaction at the Local Government Organizations of Bandung City Government. This study will contribute both to practitioners and academics related to end-user satisfaction in implementing the quality of information systems and the quality of financial information used. This study provides additional knowledge about financial information quality which is used as the basis for making decisions by local government organizations.

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.

Effectiveness of Next Generation Regional Management Information System Implementation at the Regional Finance and Asset Agency of North Sulawesi Province

This study aim to determine the effectiviness of the implementation of the Next Generation Regional Management Information System in North Sulawesi Province Regional Financial and Asset Management. The approach used in this study is a qualitative descriptive approach. The results showed that implementation of SIMDA NEXT-G was seen from 1) the program success indicators were quite effective, because they were in accordance with the main objectives and functions, namely being able to produce the right information for local governments so that the information produced could be useful in making decisions and helping employees or staff ini facilitating financial management and being able to store financial data for future management purposes, 2) target success is declared not effective enough because there are problems with the SIMDA NEXT-G server which often has errors because the server is based at BPKP, 3) satisfaction with the program is stated not quited effective bevause there are still several menus dan features that are not yet available ini implementation and administration, 4) Achievment of overall objectives is not effective enough because the level of timeliness of SIMDA NEXT-G depends on the situation and conditions at that timen. If, on that day the server is down and there is interference. The SIMDA NEXT-G cannot be accessed which hinders work.

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

Factors of Regional Management Information System Implementation Influencing the Quality of Financial Statements with the Role of Financial Administration Officials in the SKPDS (Regional Personnel Work Units) as a Moderating Variable: A Study in Medan

This research examines and analyses the factors of implementing regional management information systems that affect the quality of financial reports, with the role of regional work unit financial administration officials as a moderating variable in the Medan City Government. The sampling technique used in this study is the total sample method. The total sample of this research is 138 respondents. Researchers use SPSS software to manage research data. The results showed that the application of government accounting standards had a positive and significant effect on the quality of financial reports, the use of information technology had a positive and significant effect on the quality of financial reports, the government's internal control system had a positive and significant effect on the quality of financial reports. The role of regional work unit financial administration officials significantly moderates the effect of applying government accounting standards on the quality of financial reports; the role of regional work unit financial administration officials does not significantly moderate the effect of the use of information technology on the quality of financial reports, the role of regional work unit financial administration officials significantly moderates the influence of the government's internal control system on the quality of financial reports. Keywords: Quality of Financial Statements, Application of Accounting Standards Government, Utilization of Information Technology, Government Internal Control Systems, and the Role of Regional Work Unit Financial Administration Officers.

Analisis Kesuksesan Sistem Informasi Manajemen Daerah (SIMDA) dengan Metode Delone dan Mclean Success Model dan Technology Acceptance Model (TAM)

Eight years since the implementation of the Regional Management Information System (SIMDA), there has been no specific research to analyze the information system both in terms of implementation, system quality, user acceptance, and the success of the system in its implementation. This study aims to determine the success of implementing the program at the Bengkulu Provincial DPMD office using the DeLone And McLean IS Success Model and Technology Accepeance Model (TAM) with seven research variables (system quality, information quality, perceived usefulness, perceived ease of use, service quality, user satisfaction, and net benefits). Furthermore, this research provides recommendations that can be used to update SIMDA so that it suits user needs. The seven variables of this study resulted in twelve proposed hypotheses (six were rejected and another was accepted). Six paths of accepted hypothetical relationships are: system quality with ease of use; relationship between information quality and perceived usefulness; relationship between information quality and net benefits; relationship between service quality and perceived ease of use; relationship between perceived ease of use and user satisfaction; and relationship between perceived usefulness and user satisfaction. Meanwhile, the relationship path of the rejected hypotheses is the relationship between system quality and perceived usefulness, the relationship between system quality and net benefits, the relationship between information quality and perceived ease of use, the relationship between service quality and user satisfaction, the relationship between perceived ease of use and perceived usefulness, and the relationship between user satisfaction and net benefits.

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

Analisis Pengukuran Tingkat Kematangan Tata Kelola Sistem Informasi Manajemen Keuangan Daerah (SIMDA Keuangan) Menggunakan Cobit 5

The Musi Banyuasin Regency Government has implemented an information system to support its business processes, one of which is the Regional Financial and Asset Management Agency (BPKAD). To carry out its function in managing regional finances and assets, BPKAD mostly utilizes the Regional Management Information System (SIMDA) which has been used for approximately five years, but has never been evaluated. For this reason, it is necessary to evaluate SIMDA information technology governance. In this study, the author uses a qualitative approach using the Process Assessment Model (PAM) consisting of indicators on process performance and process capability COBIT 5: A Business Framework for the Governance and Management of Enterprise IT which is the material research standards to process primary data and secondary data. The result of the research is that there is a staffing requirement evaluation process carried out by the BPKAD secretary by positioning it to the staffing sub-section in the form of ASN Requirements Formulation, Plan, Fulfillment and Proposal Forms. This study also revealed that there is a process in the backup log in the operation of Simda carried out by the ICT management section of the MUBA Regency BPKAD, the EDM04 process, EA01 Monitor, is at level 2, which means that the process already has good governance, such as being properly managed and controlled. and the APO07, BAI09 and DSS01 processes are at level 1, which means that the process has been carried out by the MUBA Regency BPKAD, the IT governance capability level at SIMDA BPKAD MUBA Regency is on average at level 1.

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.

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

Internal governance and fraud prevention system: The potentiality of the spiritual quotient

Cases of financial fraud by local governments in Indonesia are on the rise, causing significant losses to the state. The weak internal control system and the apparatus’s low integrity are some well-known culprits, thus confirming the fraud diamond theory of Wolfe and Hermanson (2004). As a religious country, the potentiality of spirituality seeks to increase governmental internal control systems and regional management information systems that are still underrepresented in previous studies despite Nguyen and Crossan (2022) arguments that the infusion of virtue ethics into fraud management systems can greatly benefit from it. This article provides an empirical investigation as to whether implementing the government’s internal control system and regional management information systems might prevent fraud in Indonesian local governments, with the spiritual quotient (SQ) as the moderating factor in these relationships. This study employs a quantitative approach by collecting response data from the financial division apparatus in Indonesia. The sample was determined by the purposive sampling method and sent to the head of budget planning and treasury in Indonesia, resulting in 221 return questionnaires. The partial least squares structural equation modeling is used to analyze the direct and moderating relationships. This study reports that the implementation of the government’s internal control system and regional management information system has successfully prevented fraud in the financial reporting of local governments. The spiritual quotient strengthens the implementation of the government’s internal control system in avoiding fraud. However, the same does not occur with the regional management information system. The article concludes with discussions and implications.

Implementation of information systems for regional management to ensure post-war economic recovery in Ukraine

The purpose of this article is to study and analyze the challenges and opportunities associated with the implementation of information systems in regional management to ensure post-war economic recovery in Ukraine. The systematic approach, as well as methods of hierarchy analysis, economic and program-target forecasting, abstract-logical, and monographic are used. The article identifies five main groups of information systems that currently used in Ukraine. The advantages of the cartographic method over methods of presenting results and modeling in information systems of regional management agencies are substantiated. The article identifies shortcomings and limitations of existing regional management information systems that hinder the effective functioning of regional management bodies. A mechanism for the creation of a regional information system is developed and visualized. This mechanism, in particular, allows the collection, analysis, and synthesis of data obtained from regional management bodies and local self-government. The need for the establishment of a situation center to organize and coordinate the implementation and functioning of the regional information system is justified. Conditions for the development and implementation of monitoring and management information systems at the regional level are determined. Ways of cooperation between regional management bodies and business structures, state enterprises, and organizations in the process of creating a unified information system are outlined. The advantages of implementing a regional program for the creation of a regional management information system are substantiated. The measures of such a program are defined. The necessity of the creation the unified cartographic regional environment was substantiated. This process predict using electronic topographic maps of all territories developed based on ground observations, aviation, and other types of survey. Such approach ensure the collection, processing, and use of various types of data based on a single regional situation center reflecting the security and development of the region as well as modernization the information support of regional management processes.

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.

Evaluasi Implementasi SIMDA Keuangan Menggunakan TAM pada Dinas Kependudukan dan Pencatatan Sipil Provinsi Sumatera Utara

This study's objective was to investigate and evaluate how the Technology Acceptance Model (TAM) affected the accuracy of data on the accrual-based Financial Regional Management Information System (SIMDA) at the North Sumatra Province's Department of Population and Civil Registration. The Department of Population and Civil Registration in North Sumatra Province used a survey to gather data for this study, which included information collected directly from respondents, observation, and the use of a questionnaire delivered to three operators utilizing SIMDA Finance. With a total of 3 respondents, the respondents were workers who used the SIMDA Finance application. The outcomes demonstrated that the accrual-based SIMDA Finance implementation went very well, and the study's respondents stated that all work could be accomplished correctly.

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