Accounting information technology and village finance management in Indonesia

Rindu Rika Gamayuni

10 citations0/0 files storedJournal of administrative and business studies

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Local Governance and Development Economic Growth and Fiscal Policies Financial Literacy and Behavior

Abstract

The purpose of this paper is to examine (1) The effect of accounting information technology on management accounting Information Quality (IQ), and (2) The effect of management accounting IQ on village 􀅫inance management, and (3) The effect of Act of Republik Indonesia (RI) Number 6/2014 on village 􀅫inance management.This study population uses the villages in Indonesia.The questionnaire as primary data is statistically processed and tested using Structural Equation Model Partial Least Square (SEM-PLS).This study provides empirical evidence that the implementation of accounting information technology has a positive and signi􀅫icant effect on management accounting IQ.The v accounting information technology has a positive and signi􀅫icant effect on village 􀅫inance management.The more quality of the information technology application generates, the better the village 􀅫inance management (transparent, accountable, participative).The implementation of Act Number 6/2014 about The Village has a positive and signi􀅫icant effect on village 􀅫inance management.The implementation of Act Number 6/2014 is re􀅫lected by being implemented the strategy, organization, movement, leadership, and reasonable control so that it will create transparent, accountable, and participative village 􀅫inance management.This result implies that villages must implement a high-quality management accounting information system to produce quality information to improve village 􀅫inance management.The novelty of this research is to give empirical proof about information technology and quality of management accounting in the village as the public sector, which is essential to create transparent, accountable, and participative village 􀅫inance management.

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2003The DeLone and McLean Model of Information Systems Success: A Ten-Year Update 1992Information Systems Success: The Quest for the Dependent Variable 1986THE IMPACT OF STRUCTURE, ENVIRONMENT, AND INTERDEPENDENCE ON THE PERCEIVED USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS 2003Kebijakan publik: formulasi, implementasi, dan evaluasi 1999Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward 2007Management information systems 1995DECENTRALIZATION, MANAGEMENT ACCOUNTING SYSTEM (MAS) INFORMATION CHARACTERISTICS AND THEIR INTERACTION EFFECTS ON MANAGERIAL PERFORMANCE: A SINGAPORE STUDY 2023Financial and Managerial Accounting

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2022Good Governance on Village Fund Management with The Use of Information Technology as A Moderating Variable 2022Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Pengelolaan Alokasi Dana Desa (Studi Kasus Kecamatan Boliyohuto Kabupaten Gorontalo)2022Sistem Informasi Keuangan Dalam Meningkatkan Akuntabilitas Desa

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