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Accounting information technology and village finance management in Indonesia

Author

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  • Rindu Rika Gamayuni

    (Faculty of Economics and Business, University of Lampung, Lampung, Indonesia)

Abstract

The purpose of this paper is to examine (1) The effect of accounting information technology on management accounting Information Quality (IQ), and (2) The effect of management accounting IQ on village finance management, and (3) The effect of Act of Republik Indonesia (RI) Number 6/2014 on village finance management. This study population uses the villages in Indonesia. The questionnaire as primary data is statistically processed and tested using Structural Equation Model Partial Least Square (SEM-PLS). The result of this study provides empirical evidence that the implementation of accounting information technology has a positive and significant effect on management accounting IQ. The v accounting information technology has a positive and significant effect on village finance management. The more quality of the information generated by information technology applica- tion, the better the village finance management (transparent, accountable, participative). The implementation of Act Number 6/2014 about The Village has a positive and significant effect on village finance management. The implementation of Act Number 6/2014 is reflected by being implemented the strategy, organization, movement, leadership, and reasonable control so that it will create transparent, accountable, and participative village finance management. This result implies that villages must implement a high-quality management accounting information system to produce quality information to improve village finance management. The novelty of this research is to give empirical proof about information technology and quality of management accounting in the village as the public sector, which is essential to create transparent, accountable, and participative village finance management.

Suggested Citation

  • Rindu Rika Gamayuni, 2020. "Accounting information technology and village finance management in Indonesia," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 6(1), pages 01-08.
    • Handle: RePEc:apb:jabsss:2020:p:01-08
    DOI: 10.20474/jabs-6.1.1
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    References listed on IDEAS

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    1. Igodo Ogbonnaya Eze, 2017. "Corporate governance mechanisms and earnings management in Nigerian food product companies," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(1), pages 1-9.
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    Cited by:

    1. Jasim Gshayyish Zwaid & Hayder Basim Kareem & Rajaa Ali Abed & Kies Fatima, 2023. "Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units," Eastern-European Journal of Enterprise Technologies, PC TECHNOLOGY CENTER, vol. 4(13 (124)), pages 79-86, August.

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