IMPLEMENTATION OF INFORMATION TECHNOLOGY AND REGIONAL FINANCIAL MANAGEMENT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL STATEMENTS IN KARAWANG REGENCY
Schlagworte:
Information Technology, Financial Management, Financial Report Quality, Local Government, KarawangAbstract
This study aims to analyze the implementation of information technology and regional financial management in improving the quality of regional financial statements in Karawang Regency. The research used a qualitative method with data collection techniques including interviews, documentation, and observation. The results show that the application of integrated financial information systems such as SIPD and SIMDA has improved the efficiency, transparency, and accountability of financial management. The success of implementation is influenced by leadership support, infrastructure readiness, and the competency of human resources. Challenges include inconsistent data integration and technical constraints. The research highlights the importance of synergizing technology and financial governance to produce reliable, timely, and standard-compliant financial reports.
Literaturhinweise
Afriansyah, B. (2022). Accountability of Village Financial Management: A Case Study in Rejang Lebong Regency. 8(2), 68–78.
Akhmad, I., Mustanir, A., & Ramadhan, M. R. (2018). The Effect of Utilization of Information Technology and Regional Financial Supervision on the Quality of Financial Reports in Enrekang Regency. In Proceedings of the 7th National Conference of the Muhammadiyah Aisyiyah Postgraduate Association (APPPTMA). Volume 2. Social Politics and Economics. http://asosiasipascaptm.or.id/index.php/publikasi/konferensi-appptm-ke-7-meningkatkan-kualitas-dan-kuantitas-jurnal-ilmiah
Aprisyah, P., & Yuliati, A. (2021). The Effect of the Implementation of Local Government Accounting System and Human Resource Competence on the Quality of Regional Financial Reports: An Empirical Study on the Transportation Department of Bengkulu City. Jimea, 5(2), 1855–1869.
Bahiu, E. L. U., Ivonne S. Saerang, & Untu, V. N. (2021). The Effect of Financial Literacy and Financial Management on MSMEs in Gemeh Village, Talaud Regency. EMBA Journal, 9(3), 1819–1828.
Fazlurahman, F., Afiah, N. N., & Yudianto, I. (2021). Internal Control of the Government on the Quality of Fixed Asset Management as an Intervening Variable (Study at BPKA Bandung City). 12(2), 250–265.
Hadis, F. (2022). The Effect of Utilization of Information Technology and Human Resource Competence on the Quality of Financial Reports. 17(2), 106–121.
Hanifah, S. N. (2023). The Effect of Accounting Information Systems, Information Technology, and Human Resource Quality on the Quality of Financial Reports. 1(2), 182–194.
Hasanah, S., Nurhayati, E., & Purnama, D. (2022). Accountability of Village Financial Management: A Study on Village Governments in Cibeureum District, Kuningan Regency. September. https://doi.org/10.18196/rab.040149
Husna, M., Maryam, & Ikhbar. (2022). The Effect of Financial Management Competence and the Local Government Accounting System on the Quality of Financial Reports at Regional Work Units in Aceh Besar Regency. Serambi Konstruktivis, 4(2), 206–214.
Ikriyati, T., & Aprila, N. (2019). The Effect of the Application of Government Accounting Standards, Local Government Management Information System, and Government Internal Control Systems on the Quality of Local Government Financial Reports in Seluma Regency. Accounting Journal, 9(2), 131–140. https://doi.org/10.33369/j.akuntansi.9.2.131-140.
Kusnadi, A., Oemar, F., & Supeno, B. (2022). Factors Affecting the Local Government Financial Quality of Financial Reports. 1(1), 51–63.
Mulia, R. A. (2019). Analysis of the Factors Affecting the Quality of Local Government Financial Reports (A Study on the Government of West Pasaman Regency). EL-RIYASAH Journal, 9(1), 7. https://doi.org/10.24014/jel.v9i1.6798.
Novitasari, D. R. (2020). Internal Factors Affecting Government Performance (A Case Study on the Regional Work Units of Semarang City). Department of Accounting, Faculty of Economics and Business, Diponegoro University, 9, 1–8.
Sinulingga, P. S. B. (2022). The Effect of the Implementation of Government Internal Control Systems, Regional Financial Accounting Systems, the Utilization of Information Technology, and Competency of Apparatus on the Quality of Local Government Financial Reports (A Case Study on the Health Department of Karo Regency). 8, 89–106.
Suryono, B. (2021). The Effect of Accountability in Regional Financial Management. 2.
Zubaidi, N., Cahyono, D., & Maharani, A. (2019). The Effect of Human Resource Competence and Utilization of Information Technology on the Quality of Financial Reports. 3(2), 68–76.
Downloads
Veröffentlicht
Ausgabe
Rubrik
Lizenz
Dieses Werk steht unter der Lizenz Creative Commons Namensnennung - Weitergabe unter gleichen Bedingungen 4.0 International.
