Sep 2026· Jurnal Ekonomi Manajemen dan Bisnis· Vol 4, pp. 1143-1154· 0 citations
Abstract
This research paper investigates the relationship between apparatus competency, the regional financial accounting system, the regional government information system, and financial statement quality. In the present research, a quantitative technique and purposive sampling are used. The data gathered via questionnaires were analyzed using IBM SPSS 27. The outcome demonstrates that the regional government information system has no effect on the quality of financial statements. On the other hand, the regional financial accounting system and apparatus competency have a substantial impact on the financial statement quality. The conclusions imply that the presence of an information system, the ability of the apparatus to manage regional finances, and the execution of a sound accounting system all affect the financial statement quality. Therefore, in order to produce financial statements that are more transparent, accountable, and of higher quality, local governments must improve the quality of regional government information system implementation, strengthen the practice of regional financial accounting systems, and continuously improve the skills of officials.
This study aims to examine the effect of the implementation of the Accounting Information System on Financial Management Transparency at the Regional Finance and Asset Agency (BKAD) of North Sumatra Province. The study employed an associative research method with a quantitative approach. The population consisted of 49...
This study aims to analyze the implementation of the government financial accounting system in improving the quality of the Local Government Financial Statements of Prabumulih City. A qualitative approach was employed, with data collected through observation, interviews, documentation, and a literature review. The data...
This study aims to analyze a model for improving the quality of local government financial reports through human resource competency, the application of accounting standards, and accounting information systems. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires...
The allocation policy of fund transfer from the central government to regional governments requires reliable regional financial information. The Regional Financial Information System produces the required information. The quality of regional fiscal policy depends on the reliability of financial information. This resear...
Suprayitno, Azas Mabrur, Muhammad Nanang Nugroho et al.· Jati Jurnal Akuntansi Terapa...· 0 citations
The objective of this research is to examine the effect of accounting information system quality, information quality, and data driven culture on the effectiveness of financial decision making in technology and digital based companies in Indonesia. Quantitative method was used. It was based on a survey of the workers i...
T. Fadillah, Herman Jelatu, Jefriyanto Jefriyanto et al.· Journal of Information Syste...· 0 citations
Reliable government financial statements are essential for promoting transparency and accountability; however, weaknesses in state property administration and variations in employee competence may compromise financial reporting quality. This study examined the association between state property administration and finan...
Ivan Kanel, E. Imelda, Rousilita Suhendah et al.· WINTER JOURNAL: IMWI STUDENT...· 0 citations
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