ANALYSIS AND DESIGN OF FINANCIAL STATEMENT ACCOUNTABILITY MANAGEMENT INFORMATION SYSTEM

Najeeb Ullah Khan, Gita Leviana Putri

Abstract


This research conducted in Lampung Province, Indonesia, aims to investigate the factors influencing the issuance of opinions on the financial statements of district governments. The study utilizes interviews processed through to analyse and design of  the Financial Statement Accountability Management Information System (SIMALK) application to analyze the impact of technology utilization and oversight on financial reporting. Findings reveal that the Reasonable Without Exception (WTP) opinion by BPK RI is supported by the internal control system within SIMALK and oversight by the Inspectorate, rather than the presence of the SPI. The flowchart of SIMALK illustrates a systematic data processing and decision-making workflow. Financial supervision involves audits by district and provincial inspectorates, ensuring compliance with budgetary allocations and financial accountability. The study underscores the importance of public sector financial reporting in promoting transparency and accountability, highlighting the need for continuous training, technological infrastructure, and commitment from local governments to enhance governance practices and stakeholder trust.

Full Text:

PDF

References


N. Pratiwi, R. Rajindra, and R. N. Anggraeni, “Analysis of Regional Management Information Systems in the Financial Administration System at the Regional Financial and Asset Management Agency of Donggala Regency,” IJHESS, vol. 3, no. 4, pp. 279–285, Oct. 2021, doi: 10.56338/ijhess.v3i4.1903.

I. Igirisa, D. Sartika, R. Ilato, and S. Kamuli, “Implementation of Local Management Information System (SIMDA) in Quality Improvement of Financial Report of Buol Regencial Government,” bjpsh, vol. 2, no. 1, pp. 35–39, Feb. 2022, doi: 10.32996/bjpsh.2022.2.1.6.

W. Ayuandiani, “The Effect Of Implementation Of Regional Financial Management Information System (SIMDA) On Quality Of Regional Financial Statements Of Kabupaten Majene,” vol. 3, no. 3, 2019.

A. Adriana and I. T. Ritonga, “Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java,” jda, vol. 10, no. 1, pp. 13–26, Mar. 2018, doi: 10.15294/jda.v10i1.12558.

M. Aqsa and M. Risal, “Implementation Of The Regional Financial Management Information System On The Quality Of Financial Reports (Study on the Regional Asset and Financial Management Agency of the City of Palopo),” vol. 6, no. 36, 2022.

B. Benito, I. Brusca, and V. Montesinos, “The harmonization of government financial information systems: the role of the IPSASs,” International Review of Administrative Sciences, vol. 73, no. 2, pp. 293–317, Jun. 2007, doi: 10.1177/0020852307078424.

J. Burton and D. Van Den Broek, “Accountable and Countable: Information Management Systems and the Bureaucratization of Social Work,” British Journal of Social Work, vol. 39, no. 7, pp. 1326–1342, Oct. 2009, doi: 10.1093/bjsw/bcn027.

R. Bushman, Q. Chen, E. Engel, and A. Smith, “Financial accounting information, organizational complexity and corporate governance systems,” Journal of Accounting and Economics, vol. 37, no. 2, pp. 167–201, Jun. 2004, doi: 10.1016/j.jacceco.2003.09.005.

X. Chen and N. Metawa, “Enterprise financial management information system based on cloud computing in big data environment,” IFS, vol. 39, no. 4, pp. 5223–5232, Oct. 2020, doi: 10.3233/JIFS-189007.

F. S. Fitriani and E. Masitoh, “Analysis of Factor Factors That Influence the Implementation of Financial Management Information System (SIMDA) Financial Study,” Jurnal Akuntansi, vol. 4, no. 3, 2020.

I. García‐Sánchez, B. Aibar‐Guzmán, C. Aibar‐Guzmán, and F. Somohano‐Rodríguez, “The drivers of the integration of the sustainable development goals into the non‐financial information system: Individual and joint analysis of their influence,” Sustainable Development, vol. 30, no. 4, pp. 513–524, Aug. 2022, doi: 10.1002/sd.2246.

B. Hutahayan, “The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance,” BIJ, vol. 27, no. 4, pp. 1289–1318, Apr. 2020, doi: 10.1108/BIJ-02-2018-0034.

Y. Imine, A. Lounis, and A. Bouabdallah, “An accountable privacy-preserving scheme for public information sharing systems,” Computers & Security, vol. 93, p. 101786, Jun. 2020, doi: 10.1016/j.cose.2020.101786.

Y. Li and J. Wang, “Evaluating the Impact of Information System Quality on Continuance Intention Toward Cloud Financial Information System,” Front. Psychol., vol. 12, p. 713353, Aug. 2021, doi: 10.3389/fpsyg.2021.713353.

A. Paula Monteiro, J. Vale, E. Leite, M. Lis, and J. Kurowska-Pysz, “The impact of information systems and non-financial information on company success,” International Journal of Accounting Information Systems, vol. 45, p. 100557, Jun. 2022, doi: 10.1016/j.accinf.2022.100557.

T. Scagliarini, L. Faes, D. Marinazzo, S. Stramaglia, and R. N. Mantegna, “Synergistic Information Transfer in the Global System of Financial Markets,” Entropy, vol. 22, no. 9, p. 1000, Sep. 2020, doi: 10.3390/e22091000.

M. Tsamenyi, J. Cullen, and J. M. G. González, “Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis,” Management Accounting Research, vol. 17, no. 4, pp. 409–432, Dec. 2006, doi: 10.1016/j.mar.2006.02.002.

W. Widowati, A. Sakir, and M. Malta, “Analysis of Supporting and Inhibiting Factors in the Implementation of Financial SIMDA,” ijss, vol. 2, no. 4, pp. 222–232, Oct. 2021, doi: 10.52728/ijss.v2i4.356.

S. N. P. Zai, “User Behavior in The Acceptance of Technology on Regional Management Information System (SIMDA-Integrated) in Surakarta City Government,” vol. 02, no. 03, 2021.




DOI: http://dx.doi.org/10.24042/aisj.v2i1.23336

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Najeeb Ullah Khan, Gita Leviana Putri

License URL: https://creativecommons.org/licenses/by-sa/4.0

Office and Secretariat:

The Office of AISJ, Faculty of Science and Technology's Building (2nd Floor)

Universitas Islam Negeri Raden Intan Lampung, Indonesia. Endro Suratmin Street, No.1 Sukarame Bandar Lampung. Postal Code: 35131
Email: [email protected]
e-Journal: http://ejournal.radenintan.ac.id/index.php/AISJ/index

Asia Information System Journal is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. Published By Universitas Islam Negeri Raden Intan Lampung. e-ISSN 2963-8593

 

Journal Indexing:

ISSN | Google Scholar | Garuda | ROAD | PKP Index | BASE | ESJI | General Impact Factor | Moraref | One Search | Cite Factor | Crossref | WorldCat | Neliti  | SINTA | Dimensions | ICI Index Copernicus

 

 

Contact Admin :