2020
DOI: 10.34209/equ.v22i2.1249
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Sistem Pengendalian Internal dan Kualitas Informasi pada Sistem Informasi Keuangan Daerah

Abstract: Penyelanggaraan Sistem Informasi Keuangan Daerah (SIKD) dilaksanakan sebagai amanat otonomi daerah dan desentralisasai fiskal di Indonesia. Informasi Kueangan Daerah (IKD) sebagai salah satu output SIKD merupakan informasi strategis yang digunakan oleh pemerintah untuk mengambil keputusan terkait perumusan kebijakan fiskal dan pengendalian fiskal nasional. Sebagai sebuah sistem informasi yang mulai bertransformasi berbasis e-government, SIKD perlu didorong untuk menghasilkan informasi yang berkualitas. Penelit… Show more

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Cited by 2 publications
(4 citation statements)
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“…The presence of obstacles in the implementation of efficient internal control in regional financial management is a significant matter that demands careful consideration. An impediment that could potentially occur is a deficiency in comprehension and recognition of the significance of internal control (Yogasworo & Suprayitno, 2020). Occasionally, stakeholders in local government may lack a complete comprehension of the advantages of internal control in guaranteeing transparent and accountable financial management.…”
Section: Discussionmentioning
confidence: 99%
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“…The presence of obstacles in the implementation of efficient internal control in regional financial management is a significant matter that demands careful consideration. An impediment that could potentially occur is a deficiency in comprehension and recognition of the significance of internal control (Yogasworo & Suprayitno, 2020). Occasionally, stakeholders in local government may lack a complete comprehension of the advantages of internal control in guaranteeing transparent and accountable financial management.…”
Section: Discussionmentioning
confidence: 99%
“…In order to surmount these challenges, it is crucial to implement human resource training and development as a vital measure to guarantee that staff possesses the requisite competencies to execute internal control responsibilities effectively. In addition, the absence of backing from regional authorities can pose a significant hindrance to the implementation of internal control (Yogasworo & Suprayitno, 2019). Insufficient backing from management can impede the successful implementation of robust internal control measures.…”
Section: Discussionmentioning
confidence: 99%
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“…Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) merupakan aplikasi yang dibangun oleh Ditjen Keuangan Daerah Kemendagri dalam rangka percepatan transfer dana dan efisiensi dalam penghimpunan data keuangan daerah. SIPKD adalah aplikasi terpadu yang dipergunakan sebagai alat bantu pemerintah daerah yang digunakan untuk meningkatkan efektifitas implementasi dari berbagai regulasi bidang pengelolaan keuangan daerah yang berdasarkan pada asas efisiensi, ekonomis, efektif, transparan, akuntabel dan auditable (Yogasworo & Suprayitno, 2020).…”
Section: Pendahuluanunclassified