Indonesian Accounting Research Journal
Vol. 4 No. 1 (2023): Indonesian Accounting Research Journal (October 2023)

Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Cimahi

Fiona Paat, Florencia (Unknown)
Abdullah Saleh, Suji (Unknown)



Article Info

Publish Date
31 Oct 2023

Abstract

One of the initiatives issued by the central government to provide ease and empower the realisation of improvement information and data frameworks, financial data, and other government data for decision making is the implementation of the SIPD in all local government organisations in Indonesia, including the West Java Area, in particular within the Territorial Government of Cimahi City. The goal of this research is to ascertain how the implementation of the Sistem Informasi Pemerintahan Daerah (SIPD) has altered the standard of Cimahi City's monetary reporting. The purpose of this research was to examine SIPD Reverse's implementation in Cimahi City. A quantitative method was used to perform this study. This study's findings may represent a crucial piece of background knowledge. Methodology for gathering data by polling a representative sample of Cimahi's financial sector throughout the municipality. Analyses include the chi-square test, the t-test, the Friedman test, the Mann-Whitney U test, and the chi-squared test. According to the results, the Sistem Informasi Pemerintahan Daerah (SIPD) has a substantial effect on the accuracy of financial reporting.

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Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...