scholarly journals Does Integrated Information Systems have an Impact on Implementation of Accrual Basis Accounting and Fiscal Transparency?

The Implementation of accrual basis as a public policy must be supported by information technology and systems that are integrated. This study discusses the increasing use of integrated information systems on the implementation of accrual basis and improving the quality of government financial transparency. The research data were collected using questionnaire instruments, face-to-face interviews and discussion group activities through surveys conducted at 85 Line Ministries in Indonesia. The research data was analysed using CB-SEM with the help of Lisrel 8.8 statistical software. The research findings prove that information systems are integrated significantly towards the implementation of the accrual basis and improving the quality of government approval.

2021 ◽  
Vol 4 (1) ◽  
pp. 94
Author(s):  
Rapika Anwar ◽  
Parmin Ishak

Regional Government Financial Statement Quality Moderated with competence of human resource and organizational culture at regional work units (SKPD) of Gorontalo Province. This is a quanititative research by having regional work units of Gorontalo Province as the research object. Research samples are determinant by applying purposive sampling. Then, research data are collected through survey method by distributing questionnaire directly to employees of accounting division in 32 of Gorontalo Province and the results are processed using smart PLS.3.0. Research findings show that the implementation of accrual – based accounting, information technology has positive and significant influence on regional government financial statement quality and that is moderated with human resorce competence, and organizational culture.


Author(s):  
Lydiawati Kosasih ◽  
Muhammad Iqbal

This study discusses some considerations in education to achieve a good quality of learning by utilizing technological advances such as E-Learning. This study uses a model of Community of Inquiry (COI) as a comparative study to improve the quality of E-Learning program. Implementation of COI model in discussionforum on BiNusMaya through E-Learning is able to improve the quality of a discussion as improvement of knowledge management. This study aims to provide a proposal to the Department of Information Systems Bina Nusantara University in enhancing the effectiveness of the use of discussion forums on BiNusMaya (ELearning). By presenting the survey results related to the Binusmaya current condition,s such constraints and development expectations of both the lecturers and students for Binusmaya can be described. In addition, the application of CoI model is presented in a learning process especially when meeting outside of class (without face-to-face). The results of this study is expected to be the basis for developing a COI model design and implementation plan in Management Information Systems course, that may improve the quality of the use of discussion forums as part of the knowledge management process in future study.


Author(s):  
Evan W. Duggan

The correlation between the quality of information systems (IS) development practices, the products they shape, and systems maintainability has been well established. Several organizations have expended large amounts of money on ineffective software that have attracted high maintenance activities, which consume a disproportionate share of IS development resources. The IS quandary is how to reverse this trend, and free up resources for more productive organizational endeavors. This chapter presents a review of a variety of IS quality-oriented approaches (based on research findings and dispassionate practitioner accounts) and an indication of their advantages and weaknesses, and the development environments and contexts for which they are most suited. These techniques are available to software developers to be used individually or in synergistic combinations to confront the prevalent problem of poor software quality and reduce its unfavorable impact on software maintenance.


2020 ◽  
Vol 7 ◽  
Author(s):  
Silwana Mumthaza ◽  
Eni Fariyatul Fahyuni ◽  
Yayuk Faujiyah

In the management of Islamic Education Institutions based on management, efforts are needed to improve the quality of comprehensive human resources so that the quality of human beings in Indonesia can adapt well with the development of technology and times (Mutohar, 2014). Therefore Islamic Educational Institutions need a system that helps consumers get information. The information provided aims to provide better communication so that the program of Islamic Education institutions achieving educational goals will become smoother (Yukl, 2017). The implementation of this management concept has 3 key elements including customer satisfaction, service quality and customer loyalty (Kunaifi, 2016). In this case customer satisfaction with information obtained at the time of learning activities becomes importantThis satisfaction increases consumer loyalty at school. This study aims to provide an overview and information system that facilitates the public to receive better communication. This study also examines more deeply how information systems are able to provide satisfaction and increase loyalty to consumers of Islamic Education Institutions. This study uses qualitative data collection methods, namely research procedures that produce descriptive data in the form of information directly, in depth, unstructured. This research was conducted at SMA Muhammadiyah 2 Sidoarjo. Primary data sources were obtained from information in the form of interviews with related parties handling the Integrated Information System including the Deputy Principal for Student Affairs, Deputy Principal for Public Relations, IT team and Principal. Secondary data obtained from data that already exists and previous and has a relationship problem that is examined includes the existing literature. The population of the research sample was the guardians of students in SMA Muhammadiyah 2 Sidoarjo. Data collection techniques include interviews and Literature studies. Interviews were conducted with open-ended questions. Literature study is done by reading literature books, journals, internet and previous research that has been done before. From the analysis and results of the discussion obtained it can be concluded as follows: Integrated information systems have good benefits to schools so that schools can develop marketing and community trust as well-facilitated schools. The existence of an integrated information system can be an added value in increasing the satisfaction and loyalty of guardians of students, students and stakeholders who are interested in the school environment. Integrated information systems always experience developments in accordance with the technology that developed in that year. Therefore, competent funding and human resources are needed in managing the system.


Author(s):  
Kadek Dwinda Yudha Pratama . ◽  
I Made Agus Wirawan, S.Kom., M.Cs. . ◽  
I Gede Mahendra Darmawiguna, S.Kom., M.S .

Pendidikan merupakan usaha sadar yang dilakukan untuk meningkatkan kualitas masyarakat. Pemerintah melalui pendidikan pada usia dini memiliki visi untuk meningkatkan kualitas masyarakat. Meningkatkan kualitas pendidikan sudah menjadi faktor penentu untuk menunjang meningkatnya kualitas masyarakat, semakin baik pendidikan yang diberikan maka semakin baik keluaran yang dihasilkan. Upaya untuk meningkatkan kualiats pendidikan salah satunya dengan mengembangkan pengelolaan dalam lembaga pendidikan, pengelolaan yang dimaksud adalah pengelolaan administrasi. Pengembangan pengelolaan ini dilakukan dengan mengembangkan sistem informasi terpadu. Metode penelitian yang digunakan adalah penelitian pengembangan dengan model waterfall. Sistem informasi dikembangkan dengan framework Laravel dan Android Studio. Sistem dapat berjalan online maupun offline sesuai dengan kebutuhan dari lembaga pendidikan.. Hasil penelitian ini berupa sistem informasi terpadu yang dapat diakses dengan komputer pada server dan smartphone android pada client. Berdasarkan hasil pengujian, sistem informasi bekerja dengan baik. Sistem dinilai mampu untuk membantu masalah adminisrasi dengan presentasi nilai yaiitu 84,67 %. Sistem mendapat respon yang positif dari pengguna.Kata Kunci : Sistem Informasi, Android, Client Server, Pendidikan, Akademik Education is a conscious effort carried out to improve the quality of society. The government through education at an early age has a vision to improve the quality of society. Improving the quality of education has become a determining factor to support the increasing quality of society, the better the education provided, the better the output produced. One of the efforts to improve the quality of education is by developing management in educational institutions, management in question is administrative management. Management development is carried out by developing integrated information systems. The research method used is development research with the waterfall model. Information systems are developed with the Laravel and Android Studio framework. The system can run online or offline according to the needs of educational institutions. The results of this study are integrated information systems that can be accessed by computers on the server and android smartphone on the client. Based on the results of testing, the information system works well. The system is considered capable of helping administration problems with presentation values which are 84.67%. The system received a positive response from usersEducation is a conscious effort carried out to improve the quality of society. The government through education at an early age has a vision to improve the quality of society. Improving the quality of education has become a determining factor to support the increasing quality of society, the better the education provided, the better the output produced. One of the efforts to improve the quality of education is by developing management in educational institutions, management in question is administrative management. Management development is carried out by developing integrated information systems. The research method used is development research with the waterfall model. Information systems are developed with the Laravel and Android Studio framework. The system can run online or offline according to the needs of educational institutions. The results of this study are integrated information systems that can be accessed by computers on the server and android smartphone on the client. Based on the results of testing, the information system works well. The system is considered capable of helping administration problems with presentation values which are 84.67%. The system received a positive response from userskeyword : Information System, Android, Client Server, Education, Academic


Jurnal Kiprah ◽  
2018 ◽  
Vol 6 (2) ◽  
pp. 32-36
Author(s):  
Satria Agust

Exposing research data by using unreliable applications bring about research findings to the brink of collapse. Unlike other applications, Rasch model application can analyze research data as it is. It can also dismiss researchers’ hubbub and anxiety. This application is used to analyze research instrument on development of a teaching technique on grammar for college students. The objective of this research is to analyze practicality test instrument used in research and development on grammar technique, “Stepping the 5 Stairs A” for college students by using Rasch model. This research was descriptive quantitative. The setting of this research was in a university in Riau Isle and was conducted in May 2018. The first-year students of English Education in 2017/2018 academic year became the research subject. This research results that the analysis of the practicality test instrument by using Rasch model shows the above average logit item (+0.00 logit) emphasizing participants’ approval on the quality of the instrument. Different perspectives which participants give through the instrument fulfilment describe their present conditions which are necessary to have further investigation in this research.


Author(s):  
Tommaso Federici ◽  
Alessio Maria Braccini

The literature states that when an information system is introduced to support and manage group activities a complex pattern of actions (appropriation and reinvention) can be observed. Such actions might lead to an actual use of the system different from the desired one. The Adaptive Structuration Theory is commonly used to investigate the change in the users' perceptions about an information system and their relationship with it after such a system is implemented. Appropriation and reinvention of information systems might, however, occur during the design process, contributing in this circumstance, if properly managed, to reinforce the quality of the final artefact and the involvement of the users. With this regard, this chapter discusses the case of the design of an information system to manage archaeological finds, applying the adaptive structuration theory, with some adaptations, to the design phase of an information system. The chapter highlights the presence of appropriation and reinvention by users during the design process and suggests that some managerial actions consequent to such events might contribute to successfully design a system that balances conflicting requirements by heterogeneous groups of users, technology experts, and project leaders.


2019 ◽  
Vol 24 (1) ◽  
pp. 21-38
Author(s):  
Ivica Pervan ◽  
Ivana Dropulić

The main aim of this study is to analyze how implementation of integrated information systems (IIS) effects management accounting. Findings based on data collected from 108 Croatian firms confirmed that IIS implementation caused significant management accounting changes. Estimated regression models revealed that the most important IIS characteristic were the analytical capabilities since it positively influenced management accounting changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and management accounting employees’ jobs. The quality of IIS implementation statistically significantly and positively influenced changes related to data collection and internal reporting. In the segment of budgeting, the quality of implementation of specialized budgeting software had significant and positive influence. The only negative correlation found was the one between the uncertainty of business environment and adoption of modern accounting techniques. Findings from this study provide unique insight into effects of IIS implementation in Croatian firms and can be used by different stakeholders. Firms and IIS vendors should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in management accounting practices. Providers of accountant’s education should consider the fact that contemporary IIS systems’ environment calls for development of additional skills in the area of information technology, business processes and business communication.


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