scholarly journals REGIONAL

2020 ◽  
Vol 8 (11) ◽  
pp. 213-223
Author(s):  
Yannisa Rahmawati ◽  
Fajar Gustiawaty Dewi ◽  
Yuliansyah Yuliansyah
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Management Information System ◽  
Financial Management ◽  
Qualitative Method ◽  
Management Information ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Accountability ◽  
And Training

Financial accountability is the responsibility for financial management in the form of financial reports through the use of information technology, which is expected to be able to support regional governments in carrying out better regional financial management as well as having competent human resources in their management. This study aims to provide information about the usefulness of information technology and human resource competence in the accountability region financial report. This research was conducted in three regional expansion in Lampung Province with a descriptive qualitative method with the help of NVivo software for data analysts. The result showed that to achieve regional financial accountability is supported by utilizing information technology in the form of a regional management information system, while to be able to operate the SIMDA application program require adequate human resource and training is given to increase competence.

scholarly journals Pengaruh Kemampuan dan Keterlibatan Pengguna Terhadap Kinerja Sistem Informasi Pengelolaan Keuangan Daerah

2019 ◽  
pp. 1983
Author(s):  
Putu Bayu Eka Yustikarana ◽  
Made Gede Wirakusuma
Keyword(s):  
Information System ◽  
Management Information System ◽  
Financial Management ◽  
User Needs ◽  
Management Information ◽  
Financial Reports ◽  
Sample Technique ◽  
Saturated Sample ◽  
The Government ◽  
Published Research

One manifestation of the application of information technology carried out by the government in the Bali provincial tourism office is improving regional financial management using the Regional Financial Management Information System (SIPKD). Partially needed in the implementation of the system for users who are not involved in the system. Lack of understanding and technical support involving support in the use of SIPKD, which leads to delays in submitting financial reports and answer accountability reports. The aim of the study was to study most user needs and support users in the Regional Financial Management Information System (SIPKD). The method of selecting samples in this study used a saturated sample technique (census). The number of samples in this study were 40 people. Based on published research results regarding the user's ability and positive and significant user support for the performance of SIPKD at the Bali Provincial Tourism Office. Keywords: Use users, user capabilities, SIPKD performance

scholarly journals DUKUNGAN MANAJEMEN PUNCAK SEBAGAI PEMODERASI PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI PADA IMPLEMENTASI SIPKD DI PEMERINTAH KOTA DENPASAR

2017 ◽  
pp. 2819
Author(s):  
Sang Ayu Nyoman Trisna Dewi ◽  
Dewa Nyoman Badera
Keyword(s):  
Information Technology ◽  
Information System ◽  
Regression Analysis ◽  
Human Resources ◽  
Management Information System ◽  
Financial Management ◽  
Good Governance ◽  
Survey Method ◽  
Management Support ◽  
Management Information

Information technology has become a major part of an organization. To realize good governance, one of which can be done by continuing to make improvements in the area of ??financial management and implement applications Fiscal Management Information System (SIPKD). The success of this application is not separated from the quality of human resources, information technology and management support. This research was conducted using a survey method with questionnaire technique. The population in this research were 166 respondents, consisting of employees of the finance department and agency heads in Denpasar government as much as 70 respondents with a purposive sampling techniques and models of multiple regression analysis and regression analysis moderation. The result is the capacity of human resources and information technology has positive effect on the implementation of financial management information system. Top management support strengthening the influence of human resource capacity and the implementation of information technology in government SIPKD Denpasar.

scholarly journals OPTIMALISASI PEMERIKSAAN LAPORAN KEUANGAN NEGARA OLEH BADAN PEMERIKSA KEUANGAN PADA MASA PANDEMI COVID-19

2020 ◽  
Vol 2 (1) ◽  
pp. 112-123
Author(s):  
Rizki Zakariya
Keyword(s):  
Information Technology ◽  
National Health ◽  
Research Methodology ◽  
Financial Management ◽  
Financial Reports ◽  
Financial Report ◽  
The Government ◽  
The Impact ◽  
Descriptive Qualitative

ABSTRAKThe Supreme Audit Agency (BPK) is an institution in charge of examining the management of state finances. This itu especially true during the Covid-19 Pandemic emergency, the Government issued various policies in the context of restoring national health and economy. However, this examination could not be carried out optimally due to various restrictions to prevent Covid-19 transmission. Even though in the current conditions, the Government has allocated a large budget for handling Covid-19 and an emergency procurement mechanism, which are vulnerable to large fraud and corruption. This study aims to see the urgency of optimizing financial report audits by the BPK during the Covid-19 Pandemic. Then provides recommendations for efforts that can be made to optimize the audits conducted by the BPK. The research methodology used is descriptive qualitative, with a case and law approach. The results of this study indicate the urgency of optimizing the examination of state financial reports by the BPK during the Covid-19 Pandemic because of the functions and duties of the BPK in auditing state finances, the impact and efforts of the government in handling Covid-19, the vulnerability of fraud and corruption in procurement of goods / services handling Covid-19, and the audit difficulties faced by the BPK during the Covid-19 Pandemic. Therefore, the recommendations given in an effort to optimize the examination of financial reports during the Covid-19 Pandemic include strengthening coordination and communication with the parties being examined, and increasing the use of information technology in auditing financial management. ABSTRAKBadan Pemeriksa Keuangan merupakan lembaga yang bertugas memeriksa pengelolaan keuangan negara. Hal itu terutama selama masa darurat Pandemi Covid-19, Pemerintah mengeluarkan berbagai kebijakan dalam rangka pemulihan kesehatan dan ekonomi nasional. Akan tetapi, pemeriksaan tersebut tidak dapat dilakukan secara optimal karena berbagai pembatasan untuk mencegah penularan Covid-19. Padahal dalam kondisi saat ini, Pemerintah mengalokasikan anggaran penanganan Covid-19 dalam jumlah besar dan mekanisme pengadaan darurat, yang memiliki kerentanan terjadinya kecurangan dan korupsi besar. Penelitian ini bertujuan untuk melihat urgensi optimalisasi pemeriksaan laporan keuangan oleh BPK selama masa Pandemi Covid-19. Selanjutnya memberikan rekomendasi upaya yang dapat dilakukan untuk mengoptimalkan pemeriksaan yang dilakukan oleh BPK. Adapun metodologi penelitian yang digunakan yakni deskriptif kualitatif, dengan pendekatan kasus dan undang-undang. Hasil penelitian ini menunjukan urgensi optimalisasi pemeriksaan laporan keuangan negara oleh BPK selama Pandemi Covid-19 karena fungsi dan tugas BPK dalam pemeriksaan keuangan negara, dampak dan upaya pemerintah dalam penanganan Covid-19, kerentanan kecurangan dan korupsi pengadaan barang/jasa penanganan Covid-19, dan kesulitan pemeriksaan yang dihadapi oleh BPK selama Pandemi Covid-19. Oleh sebab itu, rekomendasi yang diberikan dalam upaya optimalisasi pemeriksaan laporan keuangan selama Pandemi Covid-19 diantaranya dengan perkuat koordinasi dan komunikasi dengan pihak yang diperiksa, dan tingkatkan pemanfaatan teknologi informasi dalam npemeriksaan pengelolaan keuangan

scholarly journals Rancang Bangun Sistem Informasi Manajemen Keuangan Sekolah

2018 ◽  
Vol 2 (2) ◽  
pp. 136
Author(s):  
Ahmad Habib ◽  
Berlian Al Kindhi
Keyword(s):  
Information System ◽  
Data Collection ◽  
School Finance ◽  
Management Information System ◽  
Financial Management ◽  
System Development ◽  
Management Information ◽  
Financial Reports ◽  
Incremental Method ◽  
System Method

  School financial data processing if done manually then the result is less effective. So required financial information management information system to improve the quality of service to students and accelerate the performance of employees in school. It is expected that this system can improve the performance of employees or teachers in school including chairman institutionalized in making decisions. The purpose of this study is to make school financial management information system designed and built by using PHP programming language and MySQL database so that it can process the school finance data such as tuition fee payment and making financial reports done efficiently and effectively. In this study, the author uses two methods, namely data collection methods and methods of system development. For data collection method, we use three way, that is observation, interview and study of library for development of system method used by writer that is incremental method having 5 stages, that is communication, planning, modeling, construction, deployment.

scholarly journals The Effect of Human Resource Competency and Implementation of SIMDA on the Quality of Financial Statement at BPKAD Office of Gorontalo City

2019 ◽  
Vol 8 (1) ◽  
pp. 67
Author(s):  
Ismet Sulila
Keyword(s):  
Information System ◽  
Human Resource ◽  
Management Information System ◽  
Financial Management ◽  
Research Problem ◽  
City Government ◽  
Financial Statement ◽  
Management Information ◽  
Ex Post

This empirical study was intended to analyze, measure, and discuss the effect of human resource competency and the implementation of regional financial management information system on the quality of financial statement at BPKAD office of Gorontalo City.. Based on the initial study and research problem, hence the research used a quantitative approach and supported by ex post facto method. The technique of data analysis employed multiple regression. The findings of this study include: first, there has been a significant effect of human resource competency on the quality of financial statement at BPKAD office of Gorontalo City. Second, there has been an important effect of the Implementation of Regional Financial Management Information System on the quality of financial statement at BPKAD office of Gorontalo City. Third, there has been a contribution of the effect of human resource competency and Implementation of Regional Financial Management Information System simultaneously on the quality of financial statement at BPKAD office of Gorontalo City. Based on the previous conclusions, it is recommended: 1) To improve the human resource competency in regard of the use of regional financial management apps through training and advanced technical guidance activities, 2) To make an effective use of regional financial apps in various institutionsin Gorontalo City government, 3) that further research should examine the effect of other factors on the quality of financial statement.

scholarly journals IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN BERBASIS AKRUAL PADA DINAS X

2021 ◽  
Vol 17 (1) ◽  
Author(s):  
Eka Kurniawati ◽  
Nibras Anny Khabibah
Keyword(s):  
Information System ◽  
Management Information System ◽  
Financial Management ◽  
Qualitative Method ◽  
Management Information ◽  
Quality Of Information ◽  
Comprehensive Information ◽  
Financial Application ◽  
Method Approach

AbstrakPemerintah daerah menggunakan aplikasi sistem informasi yang komprehensif untuk merencanakan dan melaporkan pelaksanaan kegiatannya. Penelitian ini bertujuan untuk menganalisis kualitas informasi dalam Sistem Informasi Manajemen Daerah (SIMDA) keuangan berbasis akrual di Dinas X. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan metode kualitatif. Teknik pengumpulan data dilakukan melalui wawancara dan observasi langsung. Narasumber adalah pegawai yang terlibat dalam penggunaan aplikasi SIMDA keuangan. Data yang terkumpul dari fakta-fakta dalam organisasi kemudian diolah menjadi kalimat-kalimat yang berisi informasi. Hasil penelitian menunjukkan bahwa implementasi SIMDA Keuangan berbasis akrual telah meningkatan kualitas informasi dan telah berjalan secara efektif.Kata Kunci : Implementasi, SIMDA, Akrual  AbstractLocal governments use a comprehensive information system application to plan and report on the implementation of their activities. This study aims to analyze the quality of information in the Accrual-based Financial Management Information System (SIMDA) at the Departement  X. This research is a descriptive study using a qualitative method approach. Data collection techniques were carried out through interviews and direct observation. Resource persons are employees involved in using the SIMDA financial application. The data collected from the facts in the organization are then processed into sentences containing information. The results showed that the implementation of accrual-based SIMDA Finance has improved the quality of information and has been running effectively.Keywords: Implementation, SIMDA, Accrual 

Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Teguh Erawati
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resource ◽  
Financial Accounting ◽  
System Capacity ◽  
Accounting System ◽  
Financial Report ◽  
Purposive Sampling ◽  
Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

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