The Effect of Implementing the Financial Management Information System on the Quality of the Presentation of the Pangkep Regency Government’s Financial Statements

Journal of Advanced Research in Economics and Administrative Sciences

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Field Value
 
Title The Effect of Implementing the Financial Management Information System on the Quality of the Presentation of the Pangkep Regency Government’s Financial Statements
 
Creator Anggraeny, Andi Sry
 
Subject Effectiveness
Government Accounting Standards
Quality
Regional Government
Financial Statements
 
Description Purpose: This study aims to examine the effectiveness of the application of Government Accounting Standards to the quality of financial reports in the local government of Pangkep Regency, Indonesia.
Approach/Methodology/Design: In this study, the sample taken was 43 administrators from 45 Regional Work Units (SKPD) which consisted of a financial statement drafting team and Regional Government Internal Auditors (AIPD) involved in the preparation of Pangkep District Government's financial statements. Data collection was carried out through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods.
Findings: The results showed that the effectiveness of the application of Government Accounting Standards had a positive and significant effect on the quality of local government financial reports.
Practical Implications: An important implication of the results of this study is that the effectiveness of implementing a system is highly dependent on the achievement of the quality of the output it produces. That is, a program is said to be successful if the program's objectives are effectively achieved. The amount of contribution greatly depends on the achievement of the targets and targets that have been set.
Originality/value: The regional management information system is part of the state's efforts to present good governance, a government that can be accountable for activities financed through measurable and transparent public budgets. This paper examined the implementation of this system, and it is concluded that it has a positive and significant effect on the quality of the presentation of financial statements at the Pangkep Regency Government.
 
Publisher Baynoon Centre for Studies and Development
 
Date 2020-08-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://bcsdjournals.com/index.php/jareas/article/view/17
10.47631/jareas.v1i1.17
 
Source Journal of Advanced Research in Economics and Administrative Sciences; Vol. 1 No. 1 (2020): Journal of Advanced Research in Economics and Administrative Sciences; 32-44
2708-9320
 
Language eng
 
Relation https://bcsdjournals.com/index.php/jareas/article/view/17/6
 
Rights Copyright (c) 2020 Journal of Advanced Research in Economics and Administrative Sciences
 

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