Gamayuni, Rindu Rika (2020) Accounting information technology and village ϐinance management in Indonesia. Journal of Administrative and Business Studies, 6 (1). pp. 1-8. ISSN 2414-309X

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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 ϐinance management, and (3) The effect of Act of Republik Indonesia (RI) Number 6/2014 on village ϐinance 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). The result of this study provides empirical evidence that the implementation of accounting information technology has a positive and signiϐicant effect on management accounting IQ. The v accounting information technology has a positive and signiϐicant effect on village ϐinance management. The more quality of the information generated by information technology application, the better the village ϐinance management (transparent, accountable, participative). The implementation of Act Number 6/2014 about The Village has a positive and signiϐicant effect on village ϐinance management. The implementation of Act Number 6/2014 is reϐlected by being implemented the strategy, organization, movement, leadership, and reasonable control so that it will create transparent, accountable, and participative village ϐinance management. This result implies that villages must implement a high-quality management accounting information system to produce quality information to improve village ϐinance 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 ϐinance management.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: rindu rika
Date Deposited: 28 May 2020 19:07
Last Modified: 28 May 2020 19:07
URI: http://repository.lppm.unila.ac.id/id/eprint/20916

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