e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Pengaruh Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Terhadap Kualitas Laporan Keuangan RSJ Dr. Radjiman Wediodiningrat Lawang

Yasmin Amini (Universitas Islam Malang)
Abdul Wahid Mahsuni (Universitas Islam Malang)
Junaidi Junaidi (Universitas Islam Malang)



Article Info

Publish Date
10 Aug 2023

Abstract

Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) began to be used by RSJ Dr. Radjiman Wediodiningrat Lawang in the 2022 fiscal year. The second-year running is now RSJ Dr. Radjiman Wediodiningrat Lawang relies heavily on the application built by the Ministry of Finance. Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) is part of the state budget treasury system (SPAN) as an embodiment of the Integrated Financial Management Information System (FMIS) concept on the budget user work unit side to carry out financial management from the planning stage to financial reporting. In its implementation, there are several troubles but this application greatly facilitates work by producing output according to applicable policies and standards. This study aims to find out and analyze how much Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) which consists of budgeting (X1), budget execution (X2), and financial reporting (X3) influences simultaneously or partially the quality of the financial reports (Y) of RSJ Dr. Radjiman Wediodiningrat Lawang. This research is a quantitative study by taking samples from a population and using questionnaire as a primary data collection tool and using multiple regression as a method of data analysis.Keywords: Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI), budgeting, budget execution, financial reporting, quality of the financial reports.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...