Optimalization Decisions Of Local Governmental In Indonesia
Abstract
The application of the local government finance system currently being used is one of the facilities from the Ministry of Home Affairs to local governments in the field of regional financial management to strengthen perceptions of regional financial management systems and procedures. This study looks at how task and user characteristics will affect the success of accounting information systems and optimal decision quality of all local governments by adopting the theory of Petter, Delone, and McLean (2013). Data was collected through questionnaires distributed to all residents of the provincial/district/ city governments in Indonesia, as many as 111 units of analysis. The data was processed using Structural Equation Modeling (SEM). This is a cross-sectional study viewed from a time horizon. The results showed a positive effect of task and user characteristics on accounting information systems and optimal head decisions decisions.
Keywords: Task Characteristics; User Characteristics; Accounting Information System; Optimal Decision and Local Government.
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References
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Atrill, P., & McLaney, E. (2009). Management Accounting for Decision Makers (Sixth Edit).
Buachoom, W. (2018). How Do Board Structures of Thai Firms Influence on Different Quantile Levels of Firm Performance? 157–189. https://doi.org/10.1108/s2514-465020180000006004
Caniëls, M. C. J., & Bakens, R. J. J. M. (2012). The effects of Project Management Information Systems on decision making in a multi project environment. International Journal of Project Management, 30(2), 162–175. https://doi.org/10.1016/j.ijproman.2011.05.005
Chang, R. D., Chang, Y. W., & Paper, D. (2003). The effect of task uncertainty, decentralization and AIS characteristics on the performance of AIS: An empirical case in Taiwan. Information and Management, 40(7), 691–703. https://doi.org/10.1016/S0378-7206(02)00097-6
Chong, V. K. (1996). Management Accounting System, Tas Uncertainty and Managerial Performance: A Research Note. 21(5), 415–421.
Conati, C., Carenini, G., Hoque, E., Steichen, B., & Toker, D. (2014). V13744.Pdf. Wiley & Sons Ltd. Published by JohnWiley & Sons Ltd, 33(3). https://doi.org/10.1111/cgf.123
Cooper, D. ., & Schindler, P. . (2014). Business Research Methods (12th ed.). New York: McGraw Hill International Edition.
DeJesus, J. M. A., & Eirado, J. S. B. (2012). Relevance of accounting information to public sector accountability: A study of Brazilian federal public universities. Tékhne, 10(2), 87–98. https://doi.org/10.1016/j.tekhne.2012.10.001
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
Elbeltagi, I., Mcbride, N., & Hardaker, G. (2005). Evaluating the Factors Affecting DSS Usage by Senior Managers in Local Author ...
Gelderman, M. (2002). Task difficulty, task variability and satisfaction with management support systems. Information and Management, 39(7), 593–604. https://doi.org/10.1016/S0378-7206(01)00124-0
Gomes, M. (2020). pg12-15Improving_Public_Sector_Finance-Accountant today. (FEBRUARY 2013), 12–15.
Hackman, J. R., & Oldham, G. R. (1976). Motivation through the design of work: test of a theory. Organizational Behavior and Human Performance, 16(2), 250–279. https://doi.org/10.1016/0030-5073(76)90016-7
Hair, J. ., Sarstedt, M., Jopkins, L., & Kupperlwieser, V. (2014). artial Least SquaresStructural Equation Modeling (PLS-SEM): An Emerging Tool in Business Research. European Business Rewiew, 26(2).
Hasibuan, M. (2011). Manajemen : Dasar,Pengertian dan Masalah. Bumi aksara.
Holsapple, C. W., Wang, Y.-M., & Her, J. (2009). Characteristics, Empirically Testing User Enterprise, and Fitness Factors in Success. International Journal of HumanComputer Interaction, 19 (3), 323–342.
Kim, S., & Soergel, D. (2006). Selecting and measuring task characteristics as independent variables. Proceedings of the American Society for Information Science and Technology, 42(1), n/a-n/a. https://doi.org/10.1002/meet.14504201111
Koontz, H., & Weihrich, H. (2012). Essensials of managements, An International and Leadership Perspective (Ninth). New Delhi: Tata McGraw Hill Education Private Limited.
Koontz, H., & Weihrich, H. (2012). No TitleEssential of Management, an International Leadership and Perspective (Ninth Edit). New Delhi: Tata McGraw Hill Education Private Limited.
Laudon & Laudon. (2014). Management Information Systems Thirteenth Edition Global Edition.
Mulyani, S. (2016). Metode Analisis dan Perancangan Sistem. Bandung: ABdi Sistematika.
Mulyani, S., & Kurniawan. (2018). The determinants of financial reporting quality of regional governments. Proceedings of the 31st International Business Information Management Association Conference, IBIMA 2018: Innovation Management and Education Excellence through Vision 2020, 2828–2842.
Novianty, I., Mulyani, S., Winarningsih, S., & Farida, I. (2018). The effect of dynamic capability, user ethics, and top management support on the quality management accounting information systems and their impact on the quality of decision making. An empirical case of local governments in Indonesia. Journal of Applied Economic Sciences, 13, 2184–2195.
Petter, S., Delone, W., & McLean, E. R. (2013). Information systems success: The quest for the independent variables. Journal of Management Information Systems, 29(4), 7–62. https://doi.org/10.2753/MIS0742-1222290401
Romney, M. B., & Steinbart, P. J. (2018). Accounting Information System (14th ed.). Essex: Pearson Education Limited.
Sacer, I. M., & Oluic, A. (2013). Information Technology an Accounting Information System, Quality in Croatian Middle and Large Companies. JIOS Vol.37 NO.2, 657, 117–126.
Sekaran, U., & Bougie, R. (2013). Research Methods for Business: A Skill-Building Approach (6th ed.). New York: Wiley.
Socea, A. (2012). Managerial decision-making and financial accounting information. 58, 47–55. https://doi.org/10.1016/j.sbspro.2012.09.977
Sukmadilaga, C., Pratama, A., & Sri, P. (2015). Good Governance Implementation In Public Sector : Exploratory Analysis of Government Financial Statements Disclosures Across ASEAN Countries. https://doi.org/10.1016/j.sbspro.2015.11.068
Viswanath, V., Cheri, S., & Michael, G. M. (2002). User acceptance enablers in individual decision making about technology: Toward an integrated model. Decision Sciences, 33(2), 297.
Wixom, B. H., & Todd, P. A. (2005). A theoretical integration of user satisfaction and technology acceptance. Information Systems Research, 16(1), 85–102. https://doi.org/10.1287/isre.1050.0042
Published
2022-09-26
How to Cite
SUHENDRO, Saring.
Optimalization Decisions Of Local Governmental In Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 9, p. 2822-2836, sep. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/88754>. Date accessed: 07 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i09.p15.
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