Does Integrated Information Systems have an Impact on Implementation of Accrual Basis Accounting and Fiscal Transparency?
Donny Maha Putra1, Moermahadi Soerja Djanegara2, Sri Mulyani3, Sudarto4, Citra Sukmadilaga5
1Donny Maha Putra, Directorate General of Treasury, Ministry of Finance of Indonesia.
2Moermahadi Soerja Djanegara, Indonesian Supreme Audit Institution, Indonesia.
3Sri Mulyani, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia.
4Sudarto, Directorate General of Treasury, Ministry of Finance of Indonesia.
5Citra Sukmadilaga, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia.
Manuscript received on 26 November 2019 | Revised Manuscript received on 14 December 2019 | Manuscript Published on 30 December 2019 | PP: 471-477 | Volume-9 Issue-2S3 December 2019 | Retrieval Number: B11151292S319/2019©BEIESP | DOI: 10.35940/ijitee.B1115.1292S319
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: The Implementation of accrual basis as a public policy must be supported by information technology and systems that are integrated. This study discusses the increasing use of integrated information systems on the implementation of accrual basis and improving the quality of government financial transparency. The research data were collected using questionnaire instruments, face-to-face interviews and discussion group activities through surveys conducted at 85 Line Ministries in Indonesia. The research data was analysed using CB-SEM with the help of Lisrel 8.8 statistical software. The research findings prove that information systems are integrated significantly towards the implementation of the accrual basis and improving the quality of government approval.
Keywords: Integrated Information Systems, Accrual Accounting, Fiscal Tranparency, Government, Indonesia.
Scope of the Article: Community Information Systems