Gamayuni, Rindu Rika (2018) Village Management Accounting Information, Implementation of Act Number 6/2014, and Village Finance Management in Lampung, Indonesia. In: 1st Interntional Conference of Economic Business and Enterpreneurship, 7 November 2018, Bandar Lampung.

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Abstract

Abstract : The purpose of this paper is to examine (1) The influence of information technology of village management accounting application in Indonesia (Siskeudes) on information quality of village management accounting, and (2) The influence of information quality of village management accounting on village finance management, and (3) The influence of Act of Republik Indonesia (RI) Number 6/2014 about The Village on accountable, transparent, and participative village finance management. This study population uses the whole District city in Lampung, Indonesia. The questionnaire as primary data is statistically processed and tested using Structural Equation Model Partial Least Square (SEM-PLS). The result of this study provides empirical evidences that the implementation of information technology of village management accounting (Siskeudes) gives positive and significant influence on the information quality of village management accounting. The information quality of village management accounting has positive and significant influence on village finance management. The more quality of the information generated by siskeudes (information that is relevant, accurate, complete, timeliness, predictable, aggregate, and integrated), the better village finance management (transparent, accountable, participative). The implementation of Act Number 6/2014 about The Village has positive and significant influence on village finance management. The implementation of Act Number 6/2014 is reflected by being implemented the strategy, organization, movement, leadership, and good control so that it will create the transparent, accountable, and participative village finance management. The implication of this result is that villages must implement a high quality management accounting information system to produce quality information to improve village finance management. Sufficient socialization and assistance are required for the apparatuses in using that information system. Besides, the government must also have a good supervisory and performance measurement system to achieve accountable, transparent and participative village finance management. The large allocation of funds from the central government to the village in Indonesia (1 billion rupiah for 1 village), and a large number of villages (74,954 village) in Indonesia, requires good village finance management. This paper uses the System Quality, Service Quality, and System use by (DeLone and McLane, 2008) to measure the implementation of information systems in the village along with the quality of the information generated, and the implementation of Republik Indonesia (RI) Act Number 6/2014 about The Village as the main factor that will affect the good village finance governance (Transparent, Accountable, Participative).

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	rindu rika
Date Deposited:	14 May 2019 08:32
Last Modified:	14 May 2019 08:32
URI:	http://repository.lppm.unila.ac.id/id/eprint/12832

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