Chairunnisa, Farach
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Implementation of the SIMDA FMIS Application in the Local Government of Samarinda Chairunnisa, Farach; Jamaluddin
Applied Business and Administration Journal Vol. 5 No. 1 (2026): The Effectiveness of Implementing Information Systems in Enhancing Accountabili
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v5i1.400

Abstract

This study aims to determine the effect of implementing the SIMDA FMIS application on the quality of local government financial statements, moderated by human resource competence. This objective is based on the fact that, currently, the preparation of government financial statements is supported by an application, namely SIMDA FMIS. This application must be operated by competent personnel to produce high-quality financial statements that support informed decision-making. The method used is quantitative, and the data collection technique involves a questionnaire distributed to 43 employees in accounting/finance departments. This study used Smart-PLS version 4.1 as the analysis tool. The results showed that implementing the SIMDA FMIS application had a significant and positive effect on the quality of local government financial statements. However, human resource competency did not moderate this relationship.