The Effect of Human Resource Competency and Implementation of SIMDA on the Quality of Financial Statement at BPKAD Office of Gorontalo City

Ismet Sulila

Abstract


This empirical study was intended to analyze, measure, and discuss the effect of human resource competency and the implementation of regional financial management information system on the quality of financial statement at BPKAD office of Gorontalo City.. Based on the initial study and research problem, hence the research used a quantitative approach and supported by ex post facto method. The technique of data analysis employed multiple regression. The findings of this study include: first, there has been a significant effect of human resource competency on the quality of financial statement at BPKAD office of Gorontalo City. Second, there has been an important effect of the Implementation of Regional Financial Management Information System on the quality of financial statement at BPKAD office of Gorontalo City. Third, there has been a contribution of the effect of human resource competency and Implementation of Regional Financial Management Information System simultaneously on the quality of financial statement at BPKAD office of Gorontalo City. Based on the previous conclusions, it is recommended: 1) To improve the human resource competency in regard of the use of regional financial management apps through training and advanced technical guidance activities, 2) To make an effective use of regional financial apps in various institutionsin Gorontalo City government, 3) that further research should examine the effect of other factors on the quality of financial statement.


Keywords


Effectiveness; Collection; Compliance; PAD

Full Text:

PDF

References


Arfianti, A. (2011). Sistem Informasi Manajemen. Jakarta: Publica Press

Ariesta. (2011). Analisis Pengambilan Keputusan Keuangan Internal. Surabaya: Kata Pena

Bastian, Indra . (2010). Akuntansi Sektor Publik. Jakarta: Erlangga

Habibi Fikri dan Nugroho Arif, (2018). Penerapan Dimensi Akuntabilitas publik dalam pencegahan korupsi dana desa di Kabupaten Pandeglang, Jurnal Ilmu Administrasi, Vol. XV No. 2, pp (197-211), STIA LAN Bandung

Hasibuan, Malayu. (2000). Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara

Kadarisman, Muh. (2019). Efektifitas Kinerja Aparatur Sipil Negara Dalam Pelayanan Administrasi di Kota Despok, Jurnal Ilmu Administrasi, Vol. XVI No. 1, pp (17-32), STIA LAN Bandung

Lumintang D. Natalia. (2015). Analisis Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan pada BPK-BMD Pemerintah Kota Manado.

Mahmudi. (2010). Manajemen Kinerja Sektor Publik. Jakarta: Erlangga

Mcleod, Raymod. (2010). Sistem Informasi Manajemen. Jakarta: Salemba Empat

Partono. (2000). Laporan Keuangan Pemerintah: Upaya Menuju Transparansi dan Akuntabilitas. Media Akuntansi.PT. Reflika Aditama.

Peraturan Pemerintah Nomor 58 Tahun 2005 tentang Teknologi Sistem Informasi Keuangan Daerah.

Peraturan Pemerintah Nomor 24 Tahun 2005 Tentang Standar Akuntansi Pemerintahan

Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah

Siswanto, H. 2011. Pengantar Manajemen. Jakarta: Bumi Aksara

Suardi. (2003). Kualitas Audit Keuangan. Jakarta: Gramedia

Sugiyono. (2010). Statistik Untuk Penelitian. Jakarta: Refika Aditama

Sukirman. Tesis (2012). Melakukan penelitian tentang Analisis Pengaruh Pengembangan Sistem Informasi Manajemen Daerah (SIMDA) terhadap Kinerja Organisasi pada Sekretariat Daerah Kabupaten Subang Sistem Informasi Manajemen Daerah (SIMDA) terhadap Kinerja Organisasi pada Sekretariat Daerah Kabupaten Subang

Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara

Undang Nomor 32 Tahun 2004 tentang Pemerintahan Daerah


DOI: http://dx.doi.org/10.31314/pjia.8.1.67-74.2019

Article metrics

Abstract views : 249 | views : 21

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Web
Analytics View Publik (Jurnal Ilmu Administrasi) Stats
 
Creative Commons License

Publik (Jurnal Ilmu Administrasi) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.