scholarly journals IPTEKS SISTEM INFORMASI MANAJEMEN KEUANGAN DI DIREKTORAT JENDERAL PERBENDAHARAAN PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina Putri Hidayat ◽  
Miranda Ellora Kotambunan ◽  
Kezia Gabriela Saroinsong ◽  
Treesje Runtu
Keyword(s):  
Information Systems ◽  
Financial Management ◽  
Management Information Systems ◽  
Modern Technology ◽  
Management Information ◽  
State Budget ◽  
Application Systems ◽  
Directorate General ◽  
Financial Application ◽  
Treasury Management

The Ministryof Finance especially the directorate general of the treasury of North Sulawesi province, is confronted with modern treasury problems. The demands of economic development are increasingly advanced, demanding a transition from the application of past culture (manual) to the stage of digital (modern) technology. The work process in the treasury sector changes, seen from the need for financial management information systems to improve the competitive advantage of modern DGT organizations in the future in increasing transparency and accountability in managing the world treasury. The emergence of treasury and state budget (SPAN) applications and agency-level financial application systems (SAKTI) as a manifestation of the implementation of financial management information systems in the Directorate General of Treasury and work units. For state treasury management to be carried out by the treasury general directorate, it can be aligned with treasury management by other countries in the world.Keywords : Financial Management Information System, SPAN, and SAKTI

scholarly journals Integrated Financial Management Information Systems: Guidelines for effective implementation by the public sector of South Africa

2012 ◽  
Vol 14 (1) ◽  
Author(s):  
Christoffel J. Hendriks
Keyword(s):  
South Africa ◽  
Information Systems ◽  
Public Sector ◽  
Best Practices ◽  
South African ◽  
Public Service ◽  
Financial Management ◽  
Management Information Systems ◽  
Management Information ◽  
The South

Background: Integrated Financial Management Information Systems (IFMIS) can improve public sector management by providing real-time financial information to managers in order to enhance their decision-making capabilities. The South African Public Service is currently busy with the implementation of an IFMIS. However, the implementation of such a project has proved to be a very demanding undertaking and has not been met with resounding success.Objectives: The research was conducted in order to identify the challenges and risks that are involved in the implementation of the IFMIS in South Africa. After identification of the challenges and risks, solutions or guidelines were developed that may make the implementation more successful.Method: The methodology that was used is that of a literature study where theories were explored and used to solve a research problem. Based on the theoretical research, solutions and guidelines were developed to solve challenges and risks experienced.Results: The results indicated that there are a number of challenges involved with the implementation of an IFMIS. A set of best practice guidelines was developed that may make the implementation more successful.Conclusion: The sheer size and complexity of an IFMIS poses significant challenges and a number of risks to the implementation process. There are, however, critical success factors or best practices that can be used for the project to succeed. It is recommended that these best practices be used by the South African Public Service. 

PENGARUH IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

2019 ◽  
Vol 2 (2) ◽  
pp. 18-38
Author(s):  
Lynda L ◽  
Meinarni Asnawi ◽  
Bill J. C. Pangayow
Keyword(s):  
Control System ◽  
Information Systems ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Management Information Systems ◽  
Management Information ◽  
Financial Reports ◽  
Internal Control System

The research entitled "The Influence Of The Implementation Of Regional Financial ManagementInformation Systems, The Quality Of Human Resources, The Application Of Accounting StandardsAnd Government’s Internal Control System On The Quality Of Regional Financial Reports" aims toidentify to study how the quality of human resources, the implementation of regional financialmanagement information systems, the application of accounting standards, and the government’sinternal control system whether simultaneously or partially affecting the quality of regionalfinancial reports of Pegunungan Bintang regency. The causal approaches were used to analyze theconnection between independent and dependent variables or others. While the Multiple LinearRegression Analysis as an analysis tool in this study was used to measure the effect of independentvariables on the dependent variable. The result of this study indicates that the implementation ofregional financial management information systems (X1) has 2,845 with a significant level of 0,006,which means the implementation of regional financial management information systems has asignificant influence on the quality of regional financial reports of Pegunungan Bintang regency.Meanwhile, the independent variable of the quality of human resources (X2) has 3,084 with 0,003significance level, it explains that the quality of human resources has impacted significantly on thequality of regional financial reports of Pegunungan Bintang regency. As long as, the applications ofaccounting standard (X3) have a significant effect on the quality of regional financial reports ofPegunungan Bintang regency with 3,454 and 0,001 significance level. Furthermore, theGovernment’s Internal Control System variable (X4) with a value of 2,487 and a significant level of0,015, that indicates, the Government’s Internal Control System variable has significantly affected thequality of financial reports of Pegunungan Bintang regency. While the value of F measurement hasgreater than the value of F table (29,165>5,921), which explains that the quality of humanresources, the implementation of regional financial management information systems, theapplication of accounting standards and government’s internal control system simultaneously havea significant effect on the quality of regional financial reports of Pegunungan Bintang regency.

Financial Management Information Systems and accounting policies retention in Brazil

2020 ◽  
Vol 33 (2/3) ◽  
pp. 207-227 ◽  
Author(s):  
Ricardo Rocha de Azevedo ◽  
André Feliciano Lino ◽  
André Carlos Busanelli de Aquino ◽  
Túlio César Pereira Machado-Martins
Keyword(s):  
Information Systems ◽  
Financial Management ◽  
Local Governments ◽  
Public Procurement ◽  
Management Information Systems ◽  
Successful Implementation ◽  
Management Information ◽  
Accrual Accounting ◽  
Contracting Out ◽  
Content Type

PurposeThe successful implementation of International Public Sector Accounting Standards (IPSAS) depends on the adoption and subsequent maintenance of accrual accounting policies. Moreover, Financial Management Information Systems (FMIS) are important drivers of reforms, and their replacement might disrupt the execution of accrual accounting policies. This paper aims to analyze the effects of FMIS replacement (or maintenance) on the retention of accrual accounting policies in Brazilian local governments.Design/methodology/approachThe research adopts a sequential mixed-methods approach, starting with a quantitative analysis of the presence of accrual accounting policies in local governments and the effects of FMIS replacement. Next, a qualitative analysis is conducted with a survey, documents and interviews to observe the FMIS replacement process. Our analysis focuses on local governments from one state in Brazil, but the context is highly transferable to other states, as the same procurement law and accounting regulations apply.FindingsFMIS replacement may reduce accounting policies retention; consequently, public procurement regulation may induce a public procurement context in which the IPSAS project would find more difficulties to prosper.Research limitations/implicationsThis research contributes to the IPSAS literature by examining the phenomenon of accounting policies retention or persistence, as one should not take it for granted that an adopted accounting procedure will be sustained over time. The analysis argues that FMIS replacement due to compulsory rebidding should be carefully considered.Practical implicationsPromoters of accounting reforms may consider the regulation of contracting out for FMIS a relevant issue to the institutionalization of accounting policies.Originality/valueThe analysis innovates by linking IPSAS accounting reform to the contracting out of FMIS.

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