Information System for Financial Management and Human Resource Proficiency and Accountability for Financial Statements: An Indonesian Case Study
Keywords:
Financial Reports; Accountability; Human Resources; Organizational Culture; Management Information Systems
Abstract
The purpose of this study is to investigate how organizational culture, human resource competency, and financial management information system variables affect the financial reporting responsibility of village governments. Using a straightforward random sample method, 65 villages from the two districts made up the sample. The data from this study were analyzed using multiple regression analysis. The outcomes demonstrated that Human resource competency, organizational culture, and financial management information systems—the three differentiators in the two districts—have a major positive impact on accountability when it comes to creating village government financial reports in Tabanan Regency. In Badung Regency, on the other hand, organizational culture has little bearing because work cultures vary throughout village governments. Local culture serves as the foundation for organizational culture in the Tabanan regency, whereas organizational culture in the Badung regency is examined and implemented differently, suggesting that no organizational culture type is better than any other. This implies that depending on how and when organizational goals are to be achieved, all types can work together and in tandem with one another.
References
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Hendri, H., Yuliantoro, K., & Ama, M. K. (2020). Determinants of fraud prevention and financial performance as an intervening variable. International Journal of Economics and Financial Issues, 10(1), 19–26. https://www.econjournals.com/index.php/ijefi/article/view/8955
Horton, K. E., & Wanderley, C. D. A. (2018). Identity conflict and the paradox of embedded agency in the management accounting profession: Adding a new piece to the theoretical jigsaw. Management Accounting Research, 38, 39–50. https://doi.org/10.1016/j.mar.2016.06.002
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Karmawan. (2017). Role and contribution of village financial management to realize transparency and accountable village budgeting revenue and expenditure district of West Bangka. Advances in Economics, Business and Management Research, 46(1), 293–299. https://www.atlantis-press.com/proceedings/ebic-17/25891497
Khanifah, A., Anam, M. C., & Astuti, E. B. (2017). The influence of attitude toward behavior, subjective norm, perceived behavioral control on intention whistleblowing. Access Journal, 12(24), 147–158. https://core.ac.uk/download/pdf/234632452.pdf
Khan, U., Zhang, Y., & Salik, M. (2020). The financial performance of Korean manufacturing SMEs: Influence of human resources management. Journal of Asian Finance, Economics, and Business, 7(8), 599–611. https://doi.org/10.13106/JAFEB.2020.VOL7.NO8.599
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Kirana, K., Fee, T., Johari, J., & Ain, N. (2015). The perception of gen Y on organizational culture, religiosity, and corruption in Malaysian public organizations. Procedia Economics and Finance, 31(15), 251–261. https://doi.org/10.1016/S2212-5671(15)01227-7
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Kosec, K., & Wantchekon, L. (2018). Can information improve rural governance and service delivery? World Development, 115(12). https://doi.org/10.1016/j.worlddev.2018.07.017
Kurniawan, P. C., & Azmi, F. (2019). The effect of management morality on accounting fraud with internal control as a moderating variable: Study in Pemalang Regency. Indonesian Journal of Accounting and Finance Research, 4(2), 177–185.
Lestari, E. B., Tarjo, & Prasetyono. (2017). The factors affecting tendency of fraud in government sector. Journal of Auditing, Finance, and Forensic Accounting, 5(2), 67–76. https://journal.trunojoyo.ac.id/jaffa/article/view/3408
Liew, A. (2019). Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency. International Journal of Accounting Information Systems, 33, 16–31. https://doi.org/10.1016/j.accinf.2019.03.001
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Published
2024-08-01
How to Cite
Soesiawan, T. P., Lestari, L. P., & Supratikta, H. (2024). Information System for Financial Management and Human Resource Proficiency and Accountability for Financial Statements: An Indonesian Case Study. Indonesian Development of Economics and Administration Journal, 3(1), 82 - 95. https://doi.org/10.70001/idea.v3i1.214
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