Email this article Efektivitas Integrated Financial Management and Information System (IFMIS) Pada Proses Pelaporan Keuangan Pemerintah Pusat
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.
Sistem informasi akuntansi pemerintahan mengalami evolusi dari sistem yang berdiri sendiri menjadi sistem yang terpadu melalui peluncuran Sistem Perbendaharaan dan Anggaran Negara (SPAN) tahun 2014. Pemanfaatan sistem informasi pengelolaan keuangan yang baru ini memiliki peran penting dalam membantu pemerintah dalam menyusun Laporan Keuangan Pemerintah Pusat berbasis akrual. Namun, sayangnya penelitian terkait sistem informasi pada sektor publik masih sangat terbatas. Penelitian ini bertujuan untuk mengeksplorasi efektivitas pemanfaatan sistem informasi dan pengelolaan keuangan terpadu dalam mendukung proses pelaporan keuangan pemerintah pusat di Indonesia. Penelitian ini menggunakan metode survei dengan instrumen kuesioner kepada 230 pengguna sistem informasi terpadu yakni SPAN milik Kementerian Keuangan Republik Indonesia. Penelitian ini menemukan bahwa sistem informasi terpadu pada pemerintahan di Indonesia telah efektif dalam mendukung pelaporan keuangan pemerintah yang ditunjukkan dengan kepuasan pengguna. Selain itu, faktor yang paling berpengaruh terhadap kepuasan pengguna dan manfaat sistem sebagai ukuran efektivitas sistem informasi adalah kualitas informasi.
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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)
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