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Maneggio
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30327652     DOI : https://doi.org/10.62872/2j94fd85
Core Subject : Science,
Decision Sciences, Operations Research & Management
The journal publishes original articles on current issues and trends occurring internationally in financial management, marketing management, human-resource management, behavior organizational, good governance, strategic management, business ethics, entrepreneurship, management accounting, manajemen produksi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 222 Documents
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The Influence of the Implementation of the Village Financial System Application, Human Resource Competence and Internal Control System on the Quality of Village Government Financial Reports in Batang Tuaka District Rosliana, Rosliana; Haryadi, Haryadi; Hizazi, Achmad; Yudi, Yudi
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/4ckk3e46

Abstract

This study aims to analyze the influence of village governance and the implementation of the Village Financial System (Siskeudes) on the implementation of village finances in the Kempas District. The main problems underlying this study are the low capacity of village officials, the suboptimal utilization of digital systems, and the gap between regulations and implementation in village financial management. The research method used is a qualitative approach with data collection techniques through observation, interviews, and documentation, and analyzed using the stages of data reduction, data presentation, and conclusion drawing. The results show that village governance and the implementation of Siskeudes have a positive effect on the implementation of village finances, especially in increasing transparency, reporting accuracy, and administrative efficiency. However, the effectiveness of Siskeudes implementation is greatly influenced by the competence of village officials in operating the system and their level of understanding of accounting principles and information technology. The discussion emphasizes that the integration of good governance and the use of digital technology is key to realizing optimal implementation of village finances. In conclusion, improving the implementation of village finances requires a comprehensive approach through strengthening governance, optimizing the use of Siskeudes, increasing human resource capacity, and active community involvement.
The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan Melasari, Ranti; Afrizal, Afrizal; Hizazi, Achmad; Wiralestari, Wiralestari
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jp8z2s94

Abstract

The quality of management accounting information systems plays a crucial role in supporting managerial decision-making processes in banking institutions. However, the effectiveness of these systems is influenced by various organizational factors, including information technology, organizational structure, and internal control. This study aims to analyze the influence of information technology, organizational structure, and internal control on the quality of management accounting information systems in banking institutions in Tembilahan, Indragiri Hilir Regency. This study uses a quantitative approach with a causal comparative research design. The study population consisted of managers working at eleven banking institutions in Tembilahan. The sampling technique used a saturated sampling method with 50 questionnaires distributed and 33 returned and processed questionnaires. Data collection techniques were carried out through questionnaires measured using a five-point Likert scale. Data analysis was carried out through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 26 software. The results of the study indicate that information technology, organizational structure, and internal control partially have a positive and significant influence on the quality of management accounting information systems. Furthermore, simultaneous testing results indicate that the three variables collectively have a significant effect on the quality of management accounting information systems. The coefficient of determination indicates that 60.3% of the variation in the quality of management accounting information systems can be explained by the three independent variables studied. This finding underscores the importance of information technology integration, an effective organizational structure, and a strong internal control system in improving the quality and reliability of management accounting information systems in banking institutions.

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