THE INFLUENCE OF THE IMPLEMENTATION OF REGIONAL FINANCIAL ACCOUNTING INFORMATION SYSTEMS AND THE QUALITY OF FINANCIAL REPORTING ON THE PERFORMANCE OF GOVERNMENT AGENCIES
Keywords:
The Implementation of Regional Financial Accounting Information Systems, The Quality of Financial Reporting, The Performance of Government Agencies
Abstract
Agency performance describes the results of efforts achieved by employees, seen from the quality and quantity in carrying out their obligations. Performance describes the entire work process. Agency performance measurement needs to be done so that the achievement of employee work results can be known and evaluated further. This study aims to determine the effect of the application of accounting information systems and the quality of financial reports on the performance of government agencies in the Regional Government Organization of Trenggalek Regency. This research is a quantitative research with an explanatory approach. The sampling technique used was saturated sampling with a population of 40 respondents. The primary data used was collected through a questionnaire survey. The analysis method used in this study is a validity test, reliability test, multiple linear regression, and t-test statistical test. Hypothesis testing is done using SPSS for Windows Software. The results of this study indicate that the influence of the application of accounting information systems and the quality of financial reports simultaneously and partially have a positive and significant effect on the performance of local government agencies. Based on these results, it is expected that the Regional Apparatus Organization, under the auspices of the Regional Finance Agency of Trenggalek Regency, will pay more attention to these issues to improve its performance.
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Salemba Empat.
Ardiyan and Binawati. (2019). The Influence of Implementing Regional Financial Accounting
Systems, Clarity of Budget Targets and Financial Accountability on the Performance
Accountability of Government Agencies. Study on the Provincial Government of the
Special Region of Yogyakarta. Solution: Journal of Economic and Business Studies,
14(1).
Arikunto. Suharsimi. (2006). Research Procedures: A Practical Approach. Jakarta: PT Rineka
Cipta.
Auditya, Lucy Husaini, L. (2019). Analysis of the Influence of Accountability and
Transparency on Revenue Budget Management. Fairness Journal, 3(5), 21–41.
Azhar, S. (2017).). Accounting Information System. First printing. Lingga Jaya. Bandung.
Darwanis and Chairunnisa. (2013). Accountability of Government Agency Performance.
Journal of Accounting Review and Research, 6(2), 150-174.
Fitria Asri Kurnia. (2021). The Influence of the Implementation of the Regional Financial
Accounting System on the Quality of Financial Reports and its Implications on the
Performance Accountability of Regional Government Agencies (Case study at the West
Bandung Regency Office). Angewandte Chemie International Edition, 6(11), 951–952.,
2013–2015
Ghozali, I. (2018). Multivariate Analysis Application with SPSS Program. Seventh Edition.
Semarang: Diponegoro University Publishing Agency
Gelinas J Ulric., JR. Richard B. Dull. Patrick R. Wheeler. (2012). Accounting Information
Systems, 9e. USA: Cengage Learning. Pg. 19
Halim, A. (2010). Public Sector Accounting System. First Edition. Yogyakarta: UPP STIM
YKPN.
Husna, Ade., Maryam Maryam, and Samsul Ikhbar. (2022). "The Influence of Financial
Management Competence and Regional Financial Accounting Systems on the Quality of
Financial Reports in Regional Government Work Units of Aceh Besar Regency."
Serambi Konstruktivis 4.2
Ika Puspita Dewi. (2023). The Effect of Implementing Financial Accounting Systems and
Quality of Financial Reports on Performance Accountability of Government Agencies
(Case Study at the Regional Asset Finance Agency of North Sumatra Province).
http://repository.uisu.ac.id/handle/123456789/2232
James M. Reeve. (2013). Introduction to Indonesian Adaptation Accounting. Jakarta. Salemba
Empat.
Lumenta et al. (2016). The influence of local government accounting systems and compliance
with laws and regulations on the accountability of government agency performance
(South Minahasa Regency). EMBA Journal: Journal of Economic, Management,
Business and Accounting Research, 4(3).
Lutfiyanti. (2018). The Influence of Implementing Regional Financial Accounting System and
Government Internal Control System on the Quality of Regional Financial Reports (Study
on Subang Regency Government). Thesis. Pasundan University, Bandung.
Mardiasmo. (2021). Public Sector Accounting-Latest Edition. Yogyakarta: Andi Publisher.
Government Regulation Number 71 of 2010 concerning Government Accounting
Standards (SAP). Presidential Regulation of the Republic of Indonesia Number 29 of
2014 concerning the Government Agency Performance Accountability System.
Mardiasmo. (2014). Basic Financial Accounting 1. Yogyakarta: BPFE.
Mas'ut, Ika Puspita Dewi and Muhammad Joni Barus. (2023). The Effect of Implementing
Financial Accounting Systems and Quality of Financial Reports on Performance
Accountability of Government Agencies (Case Study at the Regional Asset Finance
Agency of North Sumatra Province).LENTERA BISNIS JOURNAL 12(2):522 May
2023 12(2):522. https://www.researchgate.net/publication/370917944.
Mokoginta, S. (2017). Complete Definition of Literacy According to Experts.
Mulyadi. (2010). “Accounting System”. Third Edition. Fourth Printing. Jakarta: Salemba
Empat.
Mulyadi. (2001). “Accounting Information Systems”. Jakarta: Salemba Empat.
Nining Asniar Ridzal. (2020). The Influence of Financial Report Quality on Performance
Accountability at the Regional Financial and Asset Management Agency (BPKAD) of
Boton Regency.https://www.researchgate.net/publication/342842012.
Nurul, H. (2017). The Influence of Knowledge About Accountability, Transparency of
Supervision on the Implementation and Administration of APBD with the Concept of
Value For Money with Government Accounting Standards (SAP) in SKPD of Palembang
City. Jurnal UM Palembang. Ningsi >vol 2 No 1 (2017)
Salma Nur Azizah, Sri Anik (2023). The Impact of the Implementation of the Regional
Financial Accounting System and Accountability of Financial Reports on the
Performance of Regional Government Agencies
(SKPD Semarang
City).http://repository.unissula.ac.id/33101/1/Akuntansi_31401800156_fullpdf.
Sanusi, A. (2011). "Business Research Methodology". Jakarta: Salemba Empat.
Setyowati. (2014). Analysis of Factors Affecting the Quality of Regional Financial Reports in
Semarang City Government. Proceedings SNEB, 5, 1–8.
Sugiyono. (2016). “Quantitative Qualitative Research Methods and R&D”. Bandung: Alfabeta.
Umar, Husein. 2019. “Company Management Research Methods”, Jakarta: Gramedia Pustaka
Utama.
Winda Muslimah, Taufeni Taufik & Rusli. (2023). The Influence of Implementing Local
Government Accounting Systems, Reporting Systems, and Compliance with Legal
Regulations on the Performance Accountability of Local Government Agencies in Rokan
Hulu Regency.Journal of Accounting and Auditing Studies.Vol. 18 No. 1 (2023): April
2023.https://jkaa.bunghatta.ac.id/index.php/JKAA/article/view/99
Published
2024-12-25
How to Cite
Eni Minarni, & Imam Syafi’i. (2024). THE INFLUENCE OF THE IMPLEMENTATION OF REGIONAL FINANCIAL ACCOUNTING INFORMATION SYSTEMS AND THE QUALITY OF FINANCIAL REPORTING ON THE PERFORMANCE OF GOVERNMENT AGENCIES. INTERNATIONAL SEMINAR, 6, 848-862. Retrieved from https://conference.unita.ac.id/index.php/conference/article/view/270
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