THE IMPACT OF REGULATORY MEASURES AND INTERNAL OVERSIGHT  ON THE PERFORMANCE OF REGIONAL FINANCIAL MANAGEMENT INFORMATION SYSTEMS VIA SAP ACCRUAL BASE IMPLEMENTATION

Asrini, Amri Amir; Sry Rahayu; Achmad Hizazi

doi:10.51200/mjbe.v10i2.4817

Authors

Asrini, Amri Amir
Sry Rahayu
Achmad Hizazi

DOI:

https://doi.org/10.51200/mjbe.v10i2.4817

Keywords:

financial management information system, regulation, internal control, SAP-accrual, SIPKD

Abstract

ABSTRACT

This research aims to examine and elucidate the influence of regulations and internal controls on the efficacy of the regional financial management information system (SIPKD), mediated through the introduction of an accrual-based accounting system. Employing quantitative research methods, a questionnaire was utilized to gather data from 80 respondents in private capacities, including heads of OPDs, Budget User Authorities (KPAs), Budget Technical Implementing Officers (PPTKs), and Expenditure Treasurers across 20 Provincial Government Organizations (OPDs) in Jambi, Indonesia. The collected data underwent analysis using Wrap-PLS 7. The results demonstrated that the implementation of SAP accruals acted as a complete mediator, as direct regulatory measures and internal controls did not significantly impact the SIPKD's performance. However, when mediated through these two external variables, there was a significant positive effect on the SIPKD's performance. These findings imply the necessity of updating local governmental regulations and enhancing internal oversight to align with the SAP accruals policy, thereby achieving performance benchmarks for regional financial management information systems.

Author Biographies

Asrini, Amri Amir

Faculty of Economic and Business,
Universitas Jambi, Jambi, Indonesia

Sry Rahayu

Faculty of Economic and Business,
Universitas Jambi, Jambi, Indonesia

Achmad Hizazi

Faculty of Economic and Business,
Universitas Jambi,
Jambi, Indonesia

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