{"id":11359,"date":"2019-05-20T12:30:39","date_gmt":"2019-05-20T09:30:39","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=11359"},"modified":"2019-05-21T18:56:37","modified_gmt":"2019-05-21T15:56:37","slug":"the-effect-of-accountability-supervision","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/the-effect-of-accountability-supervision\/","title":{"rendered":"Anggraini Permatasari, Azwardi, Tertiarto Wahyudi The Effect of Accountability, Supervision and the Regional Financial Management Information System (SIMDA\u2019s Finance) on the Regional Financial Management of Palembang"},"content":{"rendered":"

[vc_row][vc_column][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n\n\n\n
JEL<\/strong> Classification:<\/strong> G3.<\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V14(2019)-02<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text]Anggraini Permatasari, the student of Faculty of Economy, Sriwijaya University, Palembang, Indonesia<\/p>\n

ORCID ID<\/strong>: 0000-0003-1117-8157<\/a>
\ne-mail<\/strong>:
anggraini28p@gmail.com<\/a><\/p>\n

Azwardi, Lecturer at the Faculty of Economics, Sriwijaya University, Palembang, Indonesia<\/p>\n

e-mail<\/strong>: azwardi_unsri@yahoo.com<\/a><\/p>\n

Tertiarto Wahyudi, Lecturer at the Faculty of Economics, Sriwijaya University, Palembang, Indonesia<\/p>\n

e-mail<\/strong>: tertiarto_wahyudi@unsri.ac.id<\/a><\/p>\n

The Effect of Accountability, Supervision and the Regional Financial Management Information System (SIMDA\u2019s Finance) on the Regional Financial Management of Palembang<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. 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).<\/p>\n

Purpose<\/strong>. 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.<\/p>\n

Results<\/strong>. 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.<\/p>\n

Conclusion<\/strong>. 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.<\/p>\n

Keywords<\/strong>: accountability; supervision; regional financial management information system (SIMDA Finance); regional financial management.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Adiwirya, Firdiansayah & Putu, S. (2015). Accountability, Transparency and Performance-Based Budgeting at the Regional Workforce of the City of Denpasar. Accounting E-Journal of Udayana University,<\/em>2, 611-628.<\/li>\n
  2. American Accounting Association. (1966). A Statement of Basic Accounting Theory: Committee to Prepare a Statement of Basic Accounting Theory. Illinois, USA.<\/li>\n
  3. Asrida (2012). Effect of the Application of the Principles of Financial Accountability and Transparency on the Performance of Budgeting in the Bireuen District Government. National Journal,<\/em> 1(1).<\/li>\n
  4. BPKP (2008). Guidelines for Preparing Accountability for Performance of Government Agencies. RI LAN Publisher<\/em>. Jakarta.<\/li>\n
  5. Ciorstan, S., Teds, W. & Parulian, S. (2014). The Use of Accountability Reports and the Accountability Forum: Evidence from an Indonesian Local Government. Australasian Journal of Accounting, Business and Finance<\/em>, 9(4).<\/li>\n
  6. Halachmi, A. & Dorothea, G. (2013). Transparency, E-Government, and Accountability. Journal of Public Performance & Management Review<\/em>.<\/li>\n
  7. Halim, A. (2002). Regional Financial Management: Accounting and Regional Financial Control. Rampai Series Publishers<\/em>. UPP AMP YKPN. Yogyakarta.<\/li>\n
  8. Hiyari, M. H., Kamariah, N. & Jamal., M. (2013). Factors that Affect Accounting Information System Implementation and Accounting Information Quality: A Survey in University North Malaysia. American Journal of Economics<\/em>, 3 (1): 27-31. DOI: 10.5923\/j.economics.20130301.06.<\/li>\n
  9. Ismiarti (2013). Analysis of Implementation of Government Internal Control Systems, Accountability and Transparency of Government Performance. FE UNIB Accounting Master’s Thesis Program (Not Published)<\/em>.<\/li>\n
  10. Jensen, M. & Mecking, W. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of financial Ecomomics<\/em>, 3 (4): 305-360.<\/li>\n
  11. Jogiyanto, H. M. (2007). Behavioral Information System. Revised Edition. Yogyakarta.<\/li>\n
  12. Presidential decree (2001). Presidential Decree Number 74 of 2001: concerning Procedures for Supervising the Implementation of Regional Government.<\/li>\n
  13. , P, Loina & Lalolo (2003). Indicators and Measuring Instruments Principles of Accountability, Transparency & Participation. Secretariat of the Good Public Governance National Development Planning Agency<\/em>. Jakarta.<\/li>\n
  14. Kumorotomo (2004). Public Sector Information System.<\/li>\n
  15. Laudon, J. & Laudon, K. C. (2008). Management information System. Tenth Edition. Salemba Empat Publisher<\/em>. Jakarta.<\/li>\n
  16. Lindkvist, L. & Llewellyn, S. (2003). Accountability, responsibility and organization. Scandinavian Journal of Management Journal<\/em>. ISSN: 09565221.<\/li>\n
  17. Magno, Ruivvo, Barros et al. (2015). Effect of Budget Management on Government Organizational Performance (Study in Ainaro District). Reform Journal<\/em>, 5(2).<\/li>\n
  18. Mahdi & Abdoreza, A. (2011). Information systems: Case of listed companies in Tehran Stock Exchange. Journal of Economics and Behavioral Studies<\/em>, 2(2), 76-85.<\/li>\n
  19. Manginte (2015). Knowledge of the Budget and the Role of Community Participation, Transparency of Public Policy and Political Culture Is Affected by Financial Personnel of DPRD Members (Case Study in Jayapura). SNA XVIII.<\/li>\n
  20. Manullang (2005). Fundamentals of management. Revised edition, seventh print. Ghalia Indonesia Publisher<\/em>. Jakarta.<\/li>\n
  21. Mardiasmo (2002). Public sector accounting. Andi Publisher<\/em>.<\/li>\n
  22. Mardiasmo (2004). Autonomy and Regional Financial Management. Andi Publisher<\/em>. Yogyakarta.<\/li>\n
  23. Mardiasmo (2009). Public sector accounting. Fourth Edition. Andi Publisher. Yogyakarta.<\/li>\n
  24. Massimo, & Delfina, G. (2010). Accounting and Accountability in Local Government: Contributions from Accounting History Research. The Sixth Accounting History International Conference “Accounting and the State”. Bellington, New Zealand.<\/li>\n
  25. Mayasari & Rosalina, P. (2012). Effect of Quality of Board Members on Regional Budget Supervision with Good Government Governance as Moderating Variables. Genius Journal<\/em>, 2(1).<\/li>\n
  26. Mcleod, & Raymond, Jr. (2006). Management Information Systems. Eighth edition. Prentice Hall.<\/li>\n
  27. Mulyana (2010). Regional Budget Monitoring Mechanism in Sleman Regency, Yogyakarta.<\/li>\n
  28. Nugraha, & Astuti (2013). Analysis of Application of Regional Financial Management Information Systems (SIMDA\u2019s Finance) in Processing Financial Data in Local Government Organizations (Case Study at Nganjuk District Health Office) Malang State University. Actual Accounting Journal<\/em>, 2(1), 25-<\/li>\n
  29. President of Republic Indonesia (2001). Presidential Decree No. 74 of 2001: concerning Procedures for Supervising the Implementation of Regional Government.<\/li>\n
  30. Rahmanurrasjid, Amin (2008). Accountability and Transparency in the Accountability of Local Governments to Realize Good Governance in the Region. Thesis of the Masters Program in Law, Diponegoro University (Not Published<\/em>).<\/li>\n
  31. Rahmat, Mukhlis, Y. et al. (2015), The Role of Human Resources in the Planning Process for the Effectiveness of Regional Financial Management and Its Impact on the Financial Performance of the Pidie District Work Unit (SKPK). Postgraduate Management Journal of Syiah Kuala University<\/em>, 4(2), 39-48.<\/li>\n
  32. Republic of Indonesia (1999). Presidential Instruction (Inpres) number 7 of 1999: concerning Government Agency Performance Accountability Reports.<\/li>\n
  33. Romzek, B. S. & Dubnick, M. J. (1987). Accountability in the Public Sector: Lessons from the Challenger Tragedy. Journal of the Public Administration Review<\/em>. ISSN : 00333352.<\/li>\n
  34. Ruhul, F. (2016). Factors That Influence Accounting Information System Implementation And Accounting Information Quality. International Journal of Scientific & Technology Research<\/em>, Volume 5, Issue 04, April 2016. ISSN 2277-8616.<\/li>\n
  35. Sadjiarto, A. (2000). Accountability and Government Performance Measurement. Journal of Accounting & Finance<\/em>. 2 (2), 138-150.<\/li>\n
  36. Santoso, U. & Pambelum, J. Y. (2008). Effect of Public Sector Accounting Expectation on Accountability of Performance of Government Agencies in Preventing Fraud. Journal of Business Administration<\/em>, 4(1), 14-33.<\/li>\n
  37. Siregar, L. (2011). The Effect of Public Accountability, Public Transparency and Supervision of Regional Budget Management with Government Accounting Standards as Moderator Variables in the Pematang Siantar City Government. University of North Sumatra’s Thesis<\/em>.<\/li>\n
  38. Soleh (2014). Simda Optimization in Realizing Regional Financial Management of the More Qualified Regency of East Kutai Kartanegara Province. Bina Praja Journal<\/em>, 6(4), 269-282.<\/li>\n
  39. Solihin (2007). Implementation of Good Governance in the Public Sector to Improve Accountability of Public Institution Performance. Good Governance Journal<\/em>.<\/li>\n
  40. Stanbury, P. F. & Whitaker (2006). Principle of Fermentation Technology. Pergamon Press, Ltd., Oxford.<\/li>\n
  41. Steccolini, I. (2004). Is the Annual Report an Accountability Medium? An Empirical Investigation into Italian Local Governments. Financial Accountability and Management<\/em>, 20 (3), 327-350.<\/li>\n
  42. Sugeng (2014). Factors Affecting Regional Financial Management and Its Implications for the Performance of the Regional Government of Kediri Regency. Journal of Economic and Business Research<\/em>, 1(2).<\/li>\n
  43. Suhayati, Ely & Anggadini, S. (2009). Financial Accounting. Graha Ilmu Publishers.<\/em> Yogyakarta.<\/li>\n
  44. Sulistioni, G. (2003). Corruption Fiqh: Trust VS Power, Somasi. West Nusa Tenggara.<\/li>\n
  45. Suparno (2012). Effect of Regional Financial Accountability, Value For Money, Honesty, Transparency and Supervision of Regional Financial Management (Study on the Government of Dumai City). University of North Sumatra’s Thesis<\/em>.<\/li>\n
  46. Supriyono, B. (2000). Public Sector Responsiveness and Accountability. Accountability Journal. <\/em><\/li>\n
  47. Suriani, S. (2015). The Effect of Performance-Based Budgeting Implementation towards the Institution Performance Accountability (Case Study: Wajo), Journal of Information Management and Business<\/em>, 7(4), 6-22.<\/li>\n
  48. Torres, L. (2004). Accounting and Accountability: Recent Developments in Government Financial Information Systems. Public Administration and Development<\/em>, 24 (5), 447-456. http:\/\/dx.doi.org\/10.1002\/pad.332.<\/li>\n
  49. Turner, Mark & Hulme, D. (1997). Governance, Administration, and Development: Making The State Work. London: MacMillan Press Ltd.<\/li>\n
  50. Law of the Republic of Indonesia. (2006) Minister of Home Affairs Regulation No. 13 of 2006: concerning Guidelines for Regional Financial Management.<\/li>\n
  51. Law of the Republic of Indonesia (2003). Law Number 17 of 2003 concerning State Finance.<\/li>\n
  52. Law of the Republic of Indonesia (2005). Government Regulation Number 58 of 2005: concerning Guidelines for Regional Financial Management.<\/li>\n
  53. Werimon, Simson, Ghozali, I. & Nasir, M. (2007). The Influence of Public Participation and Transparency of Public Policy on the Relationship Between Board Knowledge About the Budget and Regional Financial Supervision (APBD). Paper presented at the Accounting X National Symposium Makassar<\/em>, 21-23.<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 18 January 2019<\/p>\n

    \"anggraini.pdf\"<\/div>
    anggraini.pdf<\/div><\/div>
    <\/div>
    <\/div>
    Size: <\/span>0.25 Mb<\/span><\/div>
    Download Now!<\/a><\/span>500<\/span> Downloads<\/span><\/span><\/div><\/div>
    <\/div>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n\n
    \n

    How to quote this article?<\/p>\n<\/td>\n<\/tr>\n

     <\/p>\n