Anggraini Permatasari, the student of Faculty of Economy, Sriwijaya University, Palembang, Indonesia

ORCID ID: 0000-0003-1117-8157
e-mail: anggraini28p@gmail.com

Azwardi, Lecturer at the Faculty of Economics, Sriwijaya University, Palembang, Indonesia

e-mail: azwardi_unsri@yahoo.com

Tertiarto Wahyudi, Lecturer at the Faculty of Economics, Sriwijaya University, Palembang, Indonesia

e-mail: tertiarto_wahyudi@unsri.ac.id

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

Abstract. 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.

Keywords: accountability; supervision; regional financial management information system (SIMDA Finance); regional financial management.

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