IDEAS home Printed from https://ideas.repec.org/a/nup/jrmdke/v5y2017i2307-326.html
   My bibliography  Save this article

User Impact of Literacy on Treatment Outcomes Quality Regional Financial Information System

Author

Listed:
  • Iskandar MUDA

    (Universitas Sumatera Utara)

Abstract

This study aims to determine the effectiveness of the Outcomes of the Quality Regional Financial Information System. The research is an explanatory survey exploration that explains the relationship between some variables. The population of this study is formed by 7 District Municipalities in North Sumatra. The sample comprises 197 respondents; the sampling process is a purposive random one. Variables used include User Literacy, Regional Information System, Role Ambiguity, Training and Local Government Finance Report. Treatment Outcomes Quality systems have a significant effect on the accuracy of Local Government Financial Statement Presentation. Role Ambiguity has no significant effect on the accuracy of Local Government Financial Statement Presentation. Training does not significantly influence the accuracy of Government Financial Statements literacy. The findings of this study provide recommendations for improvement of the performance manager in North Sumatra, which thus supporting the implementation of a good government system.

Suggested Citation

  • Iskandar MUDA, 2017. "User Impact of Literacy on Treatment Outcomes Quality Regional Financial Information System," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 5(2), pages 307-326, June.
    • Handle: RePEc:nup:jrmdke:v:5:y:2017:i:2:307-326
    as

    Download full text from publisher

    File URL: http://www.managementdynamics.ro/index.php/journal/article/download/208/170
    Download Restriction: no
    File URL: http://www.managementdynamics.ro/index.php/journal/article/view/208/170
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Florian Deuflhard & Dimitris Georgarakos & Roman Inderst, 2019. "Financial Literacy and Savings Account Returns," Journal of the European Economic Association, European Economic Association, vol. 17(1), pages 131-164.
    2. Iskandar Muda, 2014. "Human Resources Development and Performance of Government Provincial Employees: A Study in North Sumatera, Indonesia," Journal of Economics and Behavioral Studies, AMH International, vol. 6(2), pages 152-162.
    3. Margaret A. Abernethy & Jan Bouwens & Laurence Van Lent, 2013. "The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 925-961, September.
    4. Lusardi, Annamaria & Mitchell, Olivia S., 2007. "Baby Boomer retirement security: The roles of planning, financial literacy, and housing wealth," Journal of Monetary Economics, Elsevier, vol. 54(1), pages 205-224, January.
    5. Nurzaimah & Rasdianto & Iskandar Muda, 2014. "Analysis on the Timeliness of the Accountability Report by the Treasurer Spending in Task Force Units in Indonesia," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(4), pages 176-190, October.
    6. Jappelli, Tullio & Padula, Mario, 2013. "Investment in financial literacy and saving decisions," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2779-2792.
    7. Susan L. Rutledge & Nagavalli Annamalai & Rodney Lester & Richard L. Symonds, 2010. "Good Practices for Consumer Protection and Financial Literacy in Europe and Central Asia : A Diagnostic Tool," World Bank Publications - Reports 12828, The World Bank Group.
    8. Sebastian Müller & Martin Weber, 2010. "Financial Literacy and Mutual Fund Investments: Who Buys Actively Managed Funds?," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 62(2), pages 126-153, April.
    9. Meta Brown & John Grigsby & Wilbert van der Klaauw & Jaya Wen & Basit Zafar, 2016. "Financial Education and the Debt Behavior of the Young," The Review of Financial Studies, Society for Financial Studies, vol. 29(9), pages 2490-2522.
    10. Bharat Singh Thapa & Surendra Raj Nepal, 2015. "Financial Literacy in Nepal: A Survey Analysis from College Students," NRB Economic Review, Nepal Rastra Bank, Research Department, vol. 27(1), pages 49-74, April.
    11. Vinnari, Eija & Näsi, Salme, 2013. "Financial and technical competence of municipal board members: Empirical evidence from the water sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 488-501.
    12. Agnese Romiti & Mariacristina Rossi, 2014. "Wealth decumulation, portfolio composition and financial literacy among European elderly," Carlo Alberto Notebooks 375, Collegio Carlo Alberto.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Anugerah Iman Hrp & Isfenti Sadalia & Khaira Amalia Fachrudin, 2017. "The Effect of Leverage and Financial Distress on Earnings Management with Good Corporate Governance as the Moderating Variable," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(4), pages 86-95, December.
    2. Aditi, Bunga & PENTANA, SOPI, 2018. "Analysis of Influence of Micro Small and Medium Enterprises (MSMEs) Development as a Competitive Advantage to Creative Economic Development," OSF Preprints ejk47, Center for Open Science.
    3. Zulkifli Osro & Prihatin Lumbanraja & Sitti Raha Agoes Salim & Yeni Absah, 2018. "The Analysis of Personality and Work Ability on the Performance of Outsourcing Employees with Work Motivation as Intervening Variable at Pt Inalum (Persero) in Kuala Tanjung," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(2), pages 90-104, June.
    4. Siti Aisah Osro & Harmein Nasution & Isfenti Sadalia, 2018. "The Influence Of Emotional Intelligence On The Performance Of Health Department Officers Of Deli Serdang Regency," Junior Scientific Researcher, SC Research Publishing SRL, vol. 4(2), pages 107-125, November.
    5. Ridwansyah & Isfenti Sadalia & Yeni Absah, 2018. "The Analysis Of The Influence Of Motivation, Competence, And Incentive Toward Employee Performance At Pt Sianjur Resort, A Housing Developer Of Oma Deli Medan, Indonesia," Junior Scientific Researcher, SC Research Publishing SRL, vol. 4(2), pages 91-106, November.
    6. Dedi Iskandar Batubara & Heri Kusmanto & M. Arif Nasution & Amir Purba, 2018. "Kaizen and Kanban Implementation in Management of Education to Support of Total Quality Management Improvement at Council of Al Washliyah of North Sumatera, Indonesia," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3), pages 154-166, September.
    7. Afrah Junita & Erlina & Erwin Abubakar & Syukriy Abdullah, 2018. "The Effect of Budget Variances on the Local Government Budget Changes with Legislature Size as Moderator," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(1), pages 162-173, March.
    8. April Sabdi Marbun & Sukaria Sinulingga & Iskandarini, 2018. "Analysis of Influence of Quality of Service and Quality of Products on Loyalty of Members with Member Satisfaction as Intervening Variable in Loan and Save Cooperative Nasari Branch Office of Medan," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3), pages 106-121, September.
    9. Rizky Putra & Winda Ardiani, 2018. "Effect of Communication Process on Customer Satisfaction in Improving Customer's Retention," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3), pages 87-95, September.
    10. Hasan Basri & Cindi Paramita Februari & M. Shabri Abd. Majid, 2019. "Does Indonesia Sustainability Reporting Award (ISRA) Cause Abnormal Return and Stock Trading Volume: A Comparative Analysis," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(1), pages 74-79, March.
    11. Abdhy Aulia Adnans & Iskandar Muda, 2018. "Neoclassical Growth Model Application To The Analysis Of Human Capital For Regional Development," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 6(4), pages 1-13.
    12. Bunga Aditi & Sopi Pentana, 2018. "Analysis of Influence of Micro Small and Medium Enterprises (MSMEs) Development as a Competitive Advantage to Creative Economic Development," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3), pages 122-132, September.
    13. Iskandar Muda & Hasnaini Ridha, 2018. "Effect of Revenue and General Allocation Fund of Capital Expenditures in the Economic Growth as Moderator Variable. Case of Indonesia," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(1), pages 29-39, March.
    14. Rifki Maidasari & Yeni Absah & Elisabet Siahaan, 2018. "An Analysis of the Implication of Workload and Social Support toward Burnout," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3), pages 187-198, September.
    15. Desi Astuti & Paham Ginting & Isfenti Sadalia & Amlys Syahputra Silalahi, 2018. "The Influence of Financial Education and Promotion towards Risk Perception of Students as Investors at University Investment Gallery," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(2), pages 51-60, June.
    16. Septi Utami Anugrah & Harmein Nasution & Nazaruddin, 2018. "The Influencing Factors Of Turnover On Nurses In Private Hospitals In Binjai City, Indonesia," Junior Scientific Researcher, SC Research Publishing SRL, vol. 4(2), pages 49-66, November.
    17. Ridwansyah, Ridwansyah & Sadalia, Isfenti & Absah, Yeni, 2018. "The analysis of the influence of motivation, competence, and incentive toward employee performance at pt Sianjur resort, a housing developer of Oma Deli Medan, Indonesia," MPRA Paper 92358, University Library of Munich, Germany.
    18. Rahmad Hidayat & Isfenti Sadalia & Khaira Amalia Fachrudin, 2018. "Factors Affecting the Financing of Profitability Using Non Performing Financing as Moderating Variable in Sharia Business Unit of Bank Sumut (Bank of North Sumatera) in North Sumatera," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(1), pages 94-104, March.
    19. Anugrah, Septi Utami & Nasution, Harmein & Nazaruddin, Nazaruddin, 2018. "The influencing factors of turnover on nurses in private hospitals in Binjai city, Indonesia," MPRA Paper 92355, University Library of Munich, Germany.
    20. Hardi Mulyono & Syafrizal Helmi Situmorang, 2018. "e-CRM and Loyalty: A Mediation Effect of Customer Experience and Satisfaction in Online Transportation of Indonesia," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3), pages 96-105, September.
    21. Ahmad Yamin & M. Arif Nasution & Subhilhar & Heri Kusmanto, 2018. "Strengthening Local Bureaucracy. Recruitment Model of Bureaucracy Structural Officials," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(2), pages 26-36, June.
    22. Osro, Siti Aisah & Nasution, Harmein & Sadalia, Isfenti, 2018. "The influence of emotional intelligence on the performance of health department officers of Deli Serdang regency," MPRA Paper 92359, University Library of Munich, Germany.
    23. Hafizah, 2018. "The Influence of Online Media and Social Media on Mass Communication with Communication Technology as Intervening Variables," Business and Economic Research, Macrothink Institute, vol. 8(1), pages 51-67, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Oscar A. Stolper & Andreas Walter, 2017. "Financial literacy, financial advice, and financial behavior," Journal of Business Economics, Springer, vol. 87(5), pages 581-643, July.
    2. Andrej Cupak & Pirmin Fessler & Maria Antoinette Silgoner & Elisabeth Ulbrich, 2018. "Financial literacy in Austria: a survey of recent research results," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q1/18, pages 14-26.
    3. Ćumurović, Aida & Hyll, Walter, 2016. "Financial Literacy and Self-employment," IWH Discussion Papers 11/2016, Halle Institute for Economic Research (IWH).
    4. Altmejd, Adam & Jansson, Thomas & Karabulut, Yigitcan, 2024. "Business Education and Portfolio Returns," IZA Discussion Papers 16976, Institute of Labor Economics (IZA).
    5. Sunwoo T. Lee & Kyoung Tae Kim, 2022. "A Decomposition Analysis of Racial/Ethnic Differences in Financial Knowledge and Overconfidence," Journal of Family and Economic Issues, Springer, vol. 43(4), pages 815-831, December.
    6. Lusardi, Annamaria & Kaiser, Tim, 2024. "Financial literacy and financial education: An overview," CEPR Discussion Papers 19185, C.E.P.R. Discussion Papers.
    7. Lührmann, Melanie & Serra-Garcia, Marta & Winter, Joachim, 2015. "Teaching teenagers in finance: Does it work?," Journal of Banking & Finance, Elsevier, vol. 54(C), pages 160-174.
    8. Davoli, Maddalena & Rodríguez-Planas, Núria, 2020. "Culture and adult financial literacy: Evidence from the United States," Economics of Education Review, Elsevier, vol. 78(C).
    9. Harvey, Melody & Urban, Carly, 2023. "Does financial education affect retirement savings?," The Journal of the Economics of Ageing, Elsevier, vol. 24(C).
    10. Brown, Martin & Henchoz, Caroline & Spycher, Thomas, 2017. "Culture and Financial Literacy," Working Papers on Finance 1703, University of St. Gallen, School of Finance.
    11. Noviarini, Jelita & Coleman, Andrew & Roberts, Helen & Whiting, Rosalind H., 2023. "Financial literacy and retirees' resource allocation decisions in New Zealand," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
    12. Simion, Ștefania & Sulka, Tomasz, 2023. "Multidimensional cognitive ability, intermediate channels, and financial outcomes," DICE Discussion Papers 401, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    13. Irina Gemmo & Pierre-Carl Michaud & Olivia S. Mitchell, 2023. "Selection into Financial Education and Effects on Portfolio Choice," NBER Working Papers 31682, National Bureau of Economic Research, Inc.
    14. Grohmann, Antonia, 2018. "Financial literacy and financial behavior: Evidence from the emerging Asian middle class," Pacific-Basin Finance Journal, Elsevier, vol. 48(C), pages 129-143.
    15. Ahmad Yamin & M. Arif Nasution & Subhilhar & Heri Kusmanto, 2018. "Strengthening Local Bureaucracy. Recruitment Model of Bureaucracy Structural Officials," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(2), pages 26-36, June.
    16. Marco Nieddu & Lorenzo Pandolfi, 2018. "Cutting Through the Fog: Financial Literacy and the Subjective Value of Financial Assets," CSEF Working Papers 497, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    17. Ridwansyah & Isfenti Sadalia & Yeni Absah, 2018. "The Analysis Of The Influence Of Motivation, Competence, And Incentive Toward Employee Performance At Pt Sianjur Resort, A Housing Developer Of Oma Deli Medan, Indonesia," Junior Scientific Researcher, SC Research Publishing SRL, vol. 4(2), pages 91-106, November.
    18. Francisco Gomes & Michael Haliassos & Tarun Ramadorai, 2021. "Household Finance," Journal of Economic Literature, American Economic Association, vol. 59(3), pages 919-1000, September.
    19. Samuele Murtinu & Giulio Piccirilli & Agnese Sacchi, 2016. "Fiscal Policy, Government Polarization, and the Economic Literacy of Voters," Working papers 50, Società Italiana di Economia Pubblica.
    20. Gallego-Losada, Rocío & Montero-Navarro, Antonio & Rodríguez-Sánchez, José-Luis & González-Torres, Thais, 2022. "Retirement planning and financial literacy, at the crossroads. A bibliometric analysis," Finance Research Letters, Elsevier, vol. 44(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nup:jrmdke:v:5:y:2017:i:2:307-326. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristian-Mihai VIDU (email available below). General contact details of provider: https://edirc.repec.org/data/fmsnsro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.