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All Journal Jati: Jurnal Akuntansi Terapan Indonesia
Nanang Nugroho, Muhammad
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Economics, Econometrics & Finance

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Measuring the Financial Information Quality for Decision-Making in Regional Fiscal Policy: A Case from Indonesia Suprayitno; Mabrur, Azas; Nanang Nugroho, Muhammad; Azhar
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 2: October 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i2.31070

Abstract

The allocation policy of fund transfer from the central government to regional governments requires reliable regional financial information. The Regional Financial Information System produces the required information. The quality of regional fiscal policy depends on the reliability of financial information. This research aims to explore the important characteristics of financial information attributes produced by SIKD and how to measure those attributes to determine the quality of financial information. A qualitative method was adopted, particularly a case study of SIKD implementation in the central government. The results identified several important attributes regarding information quality that the system must ensure, encompassing accuracy, completeness, timeliness, ease of understanding, and up-to-dateness. In addition, the measurement of information quality should utilize the data stored in the database, especially for assessing accuracy, completeness, timeliness, and up-to-dateness. Meanwhile, the understandability attribute should be measured by a user perception survey.
Co-Authors Azhar Mabrur, Azas SUPRAYITNO