Efektivitas Integrated Financial Management and Information System (IFMIS) Pada Proses Pelaporan Keuangan Pemerintah Pusat

Lutfi Hakim, Teguh Iman Maulana

Abstract


The government’s accounting information system (AIS) has evolved from a stand-alone system to an AIS by the launch of Sistem Perbendarahaan dan Anggaran Negara (SPAN) in 2014. The new AIS is believed to give a contribution in assisting the government to prepare Central Government Financial Report with an accrual basis. Unfortunately, study on the use of AIS in public sector is still limited. This study aims to explore the effectiveness of Integrated Financial Management and Information System (IFMIS) in supporting the government financial reporting in Indonesia. This research uses questionnaire distributed to 230 users of government’s IFMIS owned by the Ministry of Finance, Republic of Indonesia. This study found that the use of IFMIS in Indonesia is effective in supporting government financial reporting as indicated by user satisfactions. The most influential factor on the user satisfaction and system benefit as a measure of the effectiveness of IFMIS is the quality of information.

Keywords: Integrated Financial Management and Information System, Government Financial Reporting, Effectiveness of Information System, Information System Success Model

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References


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DOI: http://dx.doi.org/10.20961/jab.v19i1.328

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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