Jati: Jurnal Akuntansi Terapan Indonesia
JATI Vol 9, No 2: October 2026

Measuring the Financial Information Quality for Decision-Making in Regional Fiscal Policy: A Case from Indonesia

Suprayitno (Unknown)
Mabrur, Azas (Unknown)
Nanang Nugroho, Muhammad (Unknown)
Azhar (Unknown)



Article Info

Publish Date
23 Sep 2026

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.

Copyrights © 2026






Journal Info

Abbrev

jati

Publisher

Subject

Economics, Econometrics & Finance

Description

Jati: Jurnal Akuntansi Terapan Indonesia focuses on the research and research review related to accounting that are conducted using case study approach. JATI focuses related on various themes, topics and aspects of accounting and ...