The Effect of Accountability, Supervision and the Regional Financial Management Information System (SIMDA’s Finance) on the Regional Financial Management of Palembang

. Introduction . Regional Financial Management is well implemented when it has effective and efficient public accountability, quality public services, as well as honest, accountable and high-performance governance. Implementation of accountability is expected to be able to improve supervision of financial management of local governments supported by programs or systems that are able to manage transactions quickly, precisely, and accurately. The data used in this study are primary data from the results of a questionnaire. The population of this study was 135 Government Agencies in the Government of Palembang City. Number of government agencies on This research will be used by 27 Agency. The analytical tool used in this research is multiple regression analysis with the MSI program (Microsoft success if interval). Purpose . The purpose of this article is to investigate and obtain empirical evidence about the effect of accountability, supervision, and the Regional Financial Management Information System of the Palembang City government. Results . The results of the study indicate that accountability does not significantly affect regional financial management, while the Regional Financial Management Information System (SIMDA Finance) Supervision and Information System has a significant effect on regional financial management. Conclusion . Regional Financial Management Information Systems (SIMDA) is a variable that must be considered, because it shows a significant influence on regional financial management, especially supervision, as with good supervision, regional financial management achieves the realization of the expected targets for community welfare.


Вплив підзвітності, контролю та інформаційної системи регіонального фінансового менеджменту на регіональний фінансовий менеджмент Палембанга
Анотація.Регіональний фінансовий менеджмент впроваджується завдяки ефективній громадській відповідальності, якісним державним послугам.Очікується, що впровадження підзвітності зможе поліпшити контроль за фінансовим управлінням місцевих органів влади за допомогою програм або систем, здатних швидко і точно управляти операціями.Дані, що використовуються в цьому дослідженні, є первинними даними, отриманими внаслідок опитування.Кількість державних установ цього дослідження становило 27  Statement of problem.Accountability can be interpreted as a form of obligation to account for the success or failure of the implementation of the organization's mission in achieving predetermined goals and objectives, through a medium of accountability carried out periodically (Stanbury, 2006).Ismiarti (2013) produced findings that the implementation of accountability in regional financial management was able to improve performance The implementation of accountability is expected to be able to improve supervision of the financial management of local governments.Supervision of regional financial management is very important, because supervision is an effort to ensure the harmony between the administration of government tasks in the region or the center and ensure the smooth running of government (Halim, 2002).
The regional financial supervision is contained in Government Regulation No. 60 of 2008 concerning the Government's Internal Control System.Broadly speaking, this regulation states that the internal control process includes the audit, review, evaluation, monitoring, and other monitoring activities of the organization's tasks and organizational functions in order to provide adequate assurance that the activities have been carried out in accordance with the benchmarks that have been established as effective and efficient, allowing the leaders to realize good governance with the principles of accountability, participation and transparency.Werimon (2007) said that the implementation of supervision and accountability led to large control from the community, causing the government managers to work in accordance within existing provisions, and in the end would be able to produce good government performance.Supervision of regional financial management requires the support of a program or system that is able to manage transactions quickly, precisely, and accurately and is supported by the availability of human resources capable of managing the system so as to produce targets that can refer to public success, defined as more comprehensive accountability, including information regarding regional financial position, financial performance conditions, and accountability of the Regional Government.Halachmi (2013) conducted a study with results showing that the use of information and communication technology and greater e-government can increase government transparency, can invite citizen participation, encourage e-governance, and facilitate e-democracy.Integrated programs use the Regional Financial Management Information System (Financial SIMDA), an applicationbased system technology developed to support the achievement of accountability for local governments both at the level of reporting or accounting SOPD O PD.This application is expected to be able to help local governments in the preparation of planning and budgeting, as well as the implementation and administration of the Regional Budget and accountability of the Regional Budget (Nugraha and Astuti, 2013).With increasing quality in financial management, it is expected that the accounting information produced can be used as material for decision making and as a form of government accountability for the use of existing budget in the organization (BPKP, 2008).
The demands of accountability in creating effective and efficient governance, quality public services, and honest, accountable, and high-performance governance for public institutions-both at the central and regional levels-require the City of Palembang to give the best to the community and try to account the success or failure of the implementation of the organization's mission in achieving previously set goals and objectives for the welfare of the community.The Government of Palembang City has carried out its responsibilities and oversees the running of regional financial management in the city of Palembang.For effectiveness and efficiency, the Government of Palembang City has also implemented SIMDA Finance, which is expected to assist in the transaction process of the regional budget.The government is also applying SIMDA Finance as a form of integrated supervision with the regional financial management center so that the regional administration of the part of the budget that has been destined for welfare can be controlled by the Palembang city community.
The phenomenon that can be observed in financial management is the strengthening of the people's demands for budget accountability in the Palembang City Regional Goverment.Financial supervision and management are considered to involve fewer elements in the community, especially the planning process, which is the earliest process in regional financial management.Policies that still prioritize people or groups result in regional development activities not affecting the wider community.The people questioned how the financial management and supervision were carried out by the government over the implementation of the sectors for the welfare of the community, and the Palembang city government was required to explain the regional administration of the APBD.The background of the problem and several previous studies have encouraged the author to write this article. Test

Source: number of government agencies in Palembang city
The number of possible respondents in the Intansi City of Palembang government is 135.6 (six) respondents did not return the questionnaire data, so the respondents' data were observed to be 129 employees.
This study uses multiple linear regression with the following equation (1).
The variables used in this study are independent variables and dependent variables.Independent variables are Accountability, Supervision, and Regional Financial Management System (SIMDA Finance).The dependent variable in this study is Regional Financial Management.

Source: Government agency of Palembang
Using a tolerance amount = 10% or 0.10 then VIF = 10.Then from the table above it can be seen that the large VIF calculated Accountability variable (X1) is 4.744 smaller than 10 and the free tolerance variable value (0.211 = 21.1%) is above 10%.The Supervision Variable (X2) calculated VIF amount is 5.246 smaller than 10 and the free variable tolerance value (0.191 = 19.1%) is above 10%, and VIF amount calculates SIMDA Financial variable (X3) of 1.239 smaller than 10 and the tolerance value of the independent variable (0.807 = 80.7%) above 10%, it can be concluded that between independent variables and multicollinearity does not occur.From the results of testing, the normality of probability plots data shows that lines (dots) follow a diagonal line.
f Test.F value count will be compared with F table at significant level of 0, 05, with a degree of freedom of the numerator or df (k-1) = 2 and degrees of freedom denominator or DF2 (nk-1) = 125 f table values obtained is 3.07.Thus, the value of f count is 69.742> from the value of f table 3.07.Based on the results of these calculations, it can be interpreted that the variables of Accountability, Supervision, and SIMDA of Finance have a positive effect on the variables of Regional Financial Management.
t test.The test results state that Accountability has no effect and is not significant on Regional Financial Management, seen from the table above which shows that the value of t is -1.995 which means it is smaller than t table 1.657 and with a significance of 0.053 which shows small from 0,05 , thus it can be concluded that Ho is accepted and Ha is rejected, which means there is no positive influence between accountability and regional financial management.
The results of hypothesis testing, which states that supervision has a positive effect on regional financial management seen from the table above, which shows that the value of t is equal to 3.891, which means greater than t table 1.657 with a significance of 0.000, which means greater than 0.05, show that: Ho is rejected and Ha is accepted, meaning there is a positive influence between supervision and management of regional finance.
Results of testing the hypothesis that posits that SIMDA Finance has a positive effect on the financial management area as in the above table, which shows that the value of t count is equal to 10.047, which means greater than t table 1.657 with a significance of 0.000, which means greater than the value of α 0.05, showing that: Ho is rejected and Ha is accepted, which means that there is influence between SIMDA Finance and regional financial management.
The effect of Accountability on regional financial management in Palembang is as follows: Hypothesis test results (t test) have been done to determine the effect of accountability (X1) on regional financial management (Y), the results of t count -1.957 <t table 1.657 or sig t <5% (0.053 <0.05).The result is that the accountability variable (X1) has no positive effect on regional financial management in Palembang City.
Accountability does not have a positive effect on regional financial management, because the planning and accountability allocations carried out are not fully in accordance with the achievement of goals.Accountability in the accountability document is based on data entry in the SIMDA Financial Application, which obfuscates the budget with regard to central agencies and the public.
The effect of Supervision on regional financial management in Palembang is as follows: Hypothesis test results (t test) that have been conducted to determine the effect of Supervision (X2) on regional financial management (Y), the results of t count are 3.891> t table 1.657 or sig t <5% (0,000 <0.05).The result is that the Supervision variable (X2) has a positive effect on regional financial management in Palembang City.
Supervision has a positive effect on financial management, because with supervision, the government of Palembang city is able to provide guarantees for financial activities in achieving efficiency and effectiveness in regional financial management.The supervision carried out in this study is Preventive Monitoring and Repressive Supervision by the head of the finance department, and budget planning has been carried out in the Regional Devices Organization in the Palembang City Government aimed at ensuring that everything goes accordingly.Budget planning and allocation as an assessment of the success and failure of the implementation of the organization's mission in achieving the goals and objectives have been set in accordance with the planned provisions of the applicable legislation.
The influence of SIMDA's Finance on regional financial management in Palembang is as follows: Hypothesis test results (t test) that have been conducted to determine the effect of SIMDA's Finance (X3) on regional financial management (Y), the results of t count 10.047> t table 1.657 or sig t <5% (0.000<0.05).The result is the SIMDA Financial variable (X3) has a positive effect on regional financial management in Palembang City.
SIMDA's Finance has a positive effect on the financial management of the city of Palembang, because the use of SIMDA's Finance can facilitate the process of recording financial transactions serviced with the financial center data of the city of Palembang.The use of this application has been supported by good access, network, media and infrastructure and has been supported by data processing resources that understand and can operate data entry systems on public service portals.
Conclusion.The purpose of this study is to find out the empirical evidence of accountability, supervision, and the Regional Financial Management Information System (SIMDA's Finance) effect on regional financial management.The results show that the effect of accountability on regional financial management is insignificant, and the effect of financial supervision and SIMDA on regional financial management is significant.A suggestion for future researchers is to expand the object of research beyond regional financial management, to all parties that have an interest in financial management starting from program planning, disbursement, management, and accountability for the budget activities carried out.The government is also expected to carry out evaluations related to financial management.

Table 1
Results.The research sample is 135 respondents.The criteria for the sample is in table 1. https://modecon.mnau.edu.ua| ISSN 2521-6392 Population Criteria