How to cite this paper
Setiyawati, H & Doktoralina, C. (2019). The importance of quality accounting information management in regional governments in Indonesia.Management Science Letters , 9(12), 2083-2092.
Refrences
Abdallah, A. A. J. (2014). The impact of using accounting information systems on the quality of financial statements submitted to the Income and sales tax Department in Jordan. European Scientific Journal, ESJ, 9(10), 41-48.
Al-Zwyalif, I. M. (2013). IT governance and its impact on the usefulness of accounting information reported in financial statements. International Journal of Business and Social Science, 4(2), 83-94.
Avgerou, C., & Walsham, G. (2017). Information technology in context: Studies from the perspective of developing countries: Studies from the perspective of developing countries. (G. W. Chrisanthi Avgerou, Ed.). Routledge.
Azlim, D., & Bakar, U. A. (2012). Pengaruh Penerapan Good Governance Dan Standar Akuntansi Pemerintahan Terhadap Kualitas Informasi Keuangan SKPD Di Kota Banda Aceh. Jurnal Akutansi ISSN, 2302, 164.
Bastian, I. (2010). Akuntansi Sektor Publik Suatu Pengantar Edisi Ketiga. Jakarta: Erlangga.
Doktoralina, C. M., Anggraini, D., Safira, & Melzatia, S. (2018). The importance of sustainability reports in non-financial companies. Jurnal Akuntansi, 22(3), 368–384.
Doktoralina, C. M., & Apollo. (2019). The contribution of strategic management accounting in supply chain outcomes and logistic firm profitability. Uncertain Supply Chain Management, 7(2), 145–156.
Doktoralina, C. M., & Bahari, Z. (2018). Hasthag (#) Zakat Plays a Role in Marketing Politics. In The 13th IDMAC International Islamic Development Management Conference (IDMAC 2018) (p. 11). Penang, Malaysia: Universiti Sains Malaysia.
Ghozali, I., & Latan, H. (2015). Partial Least Squares, Konsep, Teknik Dan Aplikasi Menggunakan Program Smartpls 3.0 Untuk Penelitian Empiris. Semarang: Badan Penerbit UNDIP.
F. Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106–121.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139–152.
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications.
Hall, J. A. (2012). Accounting information systems. Cengage Learning.
Hidayah, N. (2018). The Effect of Human Resource Competence and the Use of Information Technology on the Effectiveness of Accrual Accounting Implementation ( Survey on : Regional Work Unit of Banten , Indonesia ), 9(10), 52–62.
Indonesian Supreme Audit Institution. (2018). Ikhtisar Hasil Pemeriksaan Semester I. Jakarta, Indonesia.
Jogiyanto, H. M. (2017). Analisis dan Desain (Sistem Informasi Pendekatan Terstruktur Teori dan Praktek Aplikasi Bisnis). Penerbit Andi.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2011). Intermediate Accounting, Working Papers (Vol. 2). John Wiley & Sons.
Kieso, D. W., Weygandt, J. J., Kieso, D. E., & Kimmel, P. D. (2012). Study Guide to Accompany Financial Accounting, 8e. John Wiley & Sons.
McLeod, R., & Schell, G. P. (2007). Management information systems (Vol. 10). Pearson/Prentice Hall USA.
Merino, J., Caballero, I., Rivas, B., Serrano, M., & Piattini, M. (2016). A data quality in use model for big data. Future Generation Computer Systems, 63, 123–130.
Muda, I., & Dharsuky, A. (2015). Impact of region financial information system (SIKD) quality, role ambiguity and training on precision of financial statement of local goverment presentation in North Sumatra. International Journal of Applied Business and Economic Research, 13(6), 4283–4384.
Muda, I., Wardani, D. Y., Maksum, A., Lubis, A. F., Bukit, R., Abubakar, E., & others. (2017). The influence of human resources competency and the use of information technology on the quality of local government financial report with regional accounting system as an intervening. Journal of Theoretical & Applied Information Technology, 95(20), 5552–5561.
Naikar, N. (2016). Work domain analysis: Concepts, guidelines, and cases. CRC Press. https://doi.org/https://doi.org/10.1201/b14774
Novatiani, R., & Fatimah, J. (2012). Pengaruh Penerapan Good Corporate Governance Terhadap Keandalan Laporan Keuangan (Survei Pada Tiga Perusahaan BUMN Di Bidang Jasa di Bandung ).
Nurharjanto, Haryono, T., Suhardjanto, D., Lukviarman, N., & Setiany, E. (2018). Corporate governance, privatisation, and financial performance of Indonesian state-owned enterprises. International Journal of Revenue Management, 10(2), 168–188.
Nurlis, & Yadiati, W. (2017). The influence of internal control effectiveness, information technology utilization and human resources competence on local government financial reporting quality (Survey on SKPD Banten Provincial Government and Serang City). Research Journal of Finance and Accounting, 8(12), 111–124.
Oktarina, M., Raharjo, K., & Andini, R. (2016). Pengaruh penerapan standar akuntansi pemerintahan, kualitas aparatur pemerintah daerah dan good governance terhadap kualitas laporan keuangan Di Kota Semarang (Studi Kasus Pada Dinas Pengelolaan Keuangan Aset Daerah Kota Semarang Tahun 2014). Journal Of Accounting, 2(2).
Sari, N., Hasan, A., & Diyanto, V. (2016). Pengaruh kapasitas sumber daya manusia, pemahaman akuntansi, penerapan sap, pemanfaatan teknologi informasi, dan sistem pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Bu. Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 3(1), 1478–1490.
Sedarmayanti. (2012). Good Governance (Kepemerintahan yang Baik). Bandung, Jawa Barat Indonesia: CV. Mandar Maju.
Sedarmayanti, M. S. D. M. R. (2009). Birokrasi dan Manajemen Pegawai Negeri Sipil. Rafika ADITAMA, Bandung.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach (7th Editio). John Wiley & Sons.
Smith, M. (2017). Research methods in accounting. Sage.
Tangerangkota.go.id. (2019). Ringkasan RKA Perubahan 2018. Retrieved September 4, 2018, from https://tangerangkota.go.id/ringkasan-rka-perubahan-2018
The Government Regulation Number 56 Republic of Indonesia. (2005). Regional Financial Information System.
The Government Regulation Number 65 Republic of Indonesia. Amendement to Government Regulation Number 56 Of 2005 Concering Regional Financial Information Systems (2010).
The Government Regulation of Republic of Indonesia Number 24. Government Accounting Standards (2005).
The Government Regulation Republic of Indonesia Number 101. Pendidikan dan Pelatihan Jabatan Pegawai Negeri Sipil (2000).
Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big Data in accounting: An overview. Accounting Horizons, 29(2), 381–396.
Yanow, D., & Schwartz-Shea, P. (2015). Interpretation and method: Empirical research methods and the interpretive turn. Routledge.
Yuliani, S., Nadirsyah, N., & Bakar, U. (2010). Pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi keuangan daerah dan peran internal audit terhadap kualitas laporan keuangan pemerintah daerah (studi pada pemerintah kota banda aceh). Jurnal Telaah Dan Riset Akuntansi, 3(2), 206–220.
Yusuf, D. S. (2009). Pengaruh Good Governance Terhadap Kinerja Pemerintah Daerah Kota Bandung. Bandung: Jurusan Akuntansi.
Al-Zwyalif, I. M. (2013). IT governance and its impact on the usefulness of accounting information reported in financial statements. International Journal of Business and Social Science, 4(2), 83-94.
Avgerou, C., & Walsham, G. (2017). Information technology in context: Studies from the perspective of developing countries: Studies from the perspective of developing countries. (G. W. Chrisanthi Avgerou, Ed.). Routledge.
Azlim, D., & Bakar, U. A. (2012). Pengaruh Penerapan Good Governance Dan Standar Akuntansi Pemerintahan Terhadap Kualitas Informasi Keuangan SKPD Di Kota Banda Aceh. Jurnal Akutansi ISSN, 2302, 164.
Bastian, I. (2010). Akuntansi Sektor Publik Suatu Pengantar Edisi Ketiga. Jakarta: Erlangga.
Doktoralina, C. M., Anggraini, D., Safira, & Melzatia, S. (2018). The importance of sustainability reports in non-financial companies. Jurnal Akuntansi, 22(3), 368–384.
Doktoralina, C. M., & Apollo. (2019). The contribution of strategic management accounting in supply chain outcomes and logistic firm profitability. Uncertain Supply Chain Management, 7(2), 145–156.
Doktoralina, C. M., & Bahari, Z. (2018). Hasthag (#) Zakat Plays a Role in Marketing Politics. In The 13th IDMAC International Islamic Development Management Conference (IDMAC 2018) (p. 11). Penang, Malaysia: Universiti Sains Malaysia.
Ghozali, I., & Latan, H. (2015). Partial Least Squares, Konsep, Teknik Dan Aplikasi Menggunakan Program Smartpls 3.0 Untuk Penelitian Empiris. Semarang: Badan Penerbit UNDIP.
F. Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106–121.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139–152.
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications.
Hall, J. A. (2012). Accounting information systems. Cengage Learning.
Hidayah, N. (2018). The Effect of Human Resource Competence and the Use of Information Technology on the Effectiveness of Accrual Accounting Implementation ( Survey on : Regional Work Unit of Banten , Indonesia ), 9(10), 52–62.
Indonesian Supreme Audit Institution. (2018). Ikhtisar Hasil Pemeriksaan Semester I. Jakarta, Indonesia.
Jogiyanto, H. M. (2017). Analisis dan Desain (Sistem Informasi Pendekatan Terstruktur Teori dan Praktek Aplikasi Bisnis). Penerbit Andi.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2011). Intermediate Accounting, Working Papers (Vol. 2). John Wiley & Sons.
Kieso, D. W., Weygandt, J. J., Kieso, D. E., & Kimmel, P. D. (2012). Study Guide to Accompany Financial Accounting, 8e. John Wiley & Sons.
McLeod, R., & Schell, G. P. (2007). Management information systems (Vol. 10). Pearson/Prentice Hall USA.
Merino, J., Caballero, I., Rivas, B., Serrano, M., & Piattini, M. (2016). A data quality in use model for big data. Future Generation Computer Systems, 63, 123–130.
Muda, I., & Dharsuky, A. (2015). Impact of region financial information system (SIKD) quality, role ambiguity and training on precision of financial statement of local goverment presentation in North Sumatra. International Journal of Applied Business and Economic Research, 13(6), 4283–4384.
Muda, I., Wardani, D. Y., Maksum, A., Lubis, A. F., Bukit, R., Abubakar, E., & others. (2017). The influence of human resources competency and the use of information technology on the quality of local government financial report with regional accounting system as an intervening. Journal of Theoretical & Applied Information Technology, 95(20), 5552–5561.
Naikar, N. (2016). Work domain analysis: Concepts, guidelines, and cases. CRC Press. https://doi.org/https://doi.org/10.1201/b14774
Novatiani, R., & Fatimah, J. (2012). Pengaruh Penerapan Good Corporate Governance Terhadap Keandalan Laporan Keuangan (Survei Pada Tiga Perusahaan BUMN Di Bidang Jasa di Bandung ).
Nurharjanto, Haryono, T., Suhardjanto, D., Lukviarman, N., & Setiany, E. (2018). Corporate governance, privatisation, and financial performance of Indonesian state-owned enterprises. International Journal of Revenue Management, 10(2), 168–188.
Nurlis, & Yadiati, W. (2017). The influence of internal control effectiveness, information technology utilization and human resources competence on local government financial reporting quality (Survey on SKPD Banten Provincial Government and Serang City). Research Journal of Finance and Accounting, 8(12), 111–124.
Oktarina, M., Raharjo, K., & Andini, R. (2016). Pengaruh penerapan standar akuntansi pemerintahan, kualitas aparatur pemerintah daerah dan good governance terhadap kualitas laporan keuangan Di Kota Semarang (Studi Kasus Pada Dinas Pengelolaan Keuangan Aset Daerah Kota Semarang Tahun 2014). Journal Of Accounting, 2(2).
Sari, N., Hasan, A., & Diyanto, V. (2016). Pengaruh kapasitas sumber daya manusia, pemahaman akuntansi, penerapan sap, pemanfaatan teknologi informasi, dan sistem pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Bu. Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 3(1), 1478–1490.
Sedarmayanti. (2012). Good Governance (Kepemerintahan yang Baik). Bandung, Jawa Barat Indonesia: CV. Mandar Maju.
Sedarmayanti, M. S. D. M. R. (2009). Birokrasi dan Manajemen Pegawai Negeri Sipil. Rafika ADITAMA, Bandung.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach (7th Editio). John Wiley & Sons.
Smith, M. (2017). Research methods in accounting. Sage.
Tangerangkota.go.id. (2019). Ringkasan RKA Perubahan 2018. Retrieved September 4, 2018, from https://tangerangkota.go.id/ringkasan-rka-perubahan-2018
The Government Regulation Number 56 Republic of Indonesia. (2005). Regional Financial Information System.
The Government Regulation Number 65 Republic of Indonesia. Amendement to Government Regulation Number 56 Of 2005 Concering Regional Financial Information Systems (2010).
The Government Regulation of Republic of Indonesia Number 24. Government Accounting Standards (2005).
The Government Regulation Republic of Indonesia Number 101. Pendidikan dan Pelatihan Jabatan Pegawai Negeri Sipil (2000).
Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big Data in accounting: An overview. Accounting Horizons, 29(2), 381–396.
Yanow, D., & Schwartz-Shea, P. (2015). Interpretation and method: Empirical research methods and the interpretive turn. Routledge.
Yuliani, S., Nadirsyah, N., & Bakar, U. (2010). Pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi keuangan daerah dan peran internal audit terhadap kualitas laporan keuangan pemerintah daerah (studi pada pemerintah kota banda aceh). Jurnal Telaah Dan Riset Akuntansi, 3(2), 206–220.
Yusuf, D. S. (2009). Pengaruh Good Governance Terhadap Kinerja Pemerintah Daerah Kota Bandung. Bandung: Jurusan Akuntansi.