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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Azwar Iskandar
Badan Pendidikan dan Pelatihan Keuangan
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

 1 
EVALUASI ATAS IMPLEMENTASI APLIKASI SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA) PADA MITRA KERJA KPPN GORONTALO DAN MARISA Azwar Iskandar; Tenry Nur Amriani; Achmat Subekan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 2 December 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v2i2.65

Abstract

The purpose of this research is to evaluate the success of accrual basic application system (SAIBA) implementation based on user perception with DeLone & McLean (DM) Information System (IS) Success Model Approach. The data used are primary and secondary data. Primary data gathered through questionnaires distributed to respondents while secondary data gathered from other institutions such as the Directorate General of Budget, Directorate General of Treasury, and Treasury Office of Gorontalo and Marisa. This model uses six variables which are system quality, information quality, user satisfaction, use, individual impact, and organizational impact. This research empirically showed that the accrual basic application system (SAIBA) currently implemented not successfully running yet based on all Delone and McLean's success measurement criteria.AbstrakPenelitian ini bertujuan untuk mengevaluasi sejauh mana keberhasilan implementasi aplikasi SAIBA yang telah berjalan selama ini berdasarkan sudut pandang pengguna (user) dengan menggunakan pendekatan Delone & McLean Information System Success Model. Sumber data yang digunakan dalam penelitian ini berasal dari data primer dan data sekunder. Data primer berupa data yang diperoleh langsung dari responden melalui kuesioner yang dibagikan. Sedangkan data sekunder adalah data yang diperoleh dan disajikan oleh pihak-pihak lainnya seperti Direktorat Jenderal Anggaran Kementerian Keuangan, Direktorat Jenderal Perbendaharan Negara Kementerian Keuangan, dan Kantor Pelayanan Perbendaharaan Negara (KPPN) Gorontalo dan Marisa. Model ini menggunakan enam variabel pengukuran yaitu kualitas sistem (system quality), kualitas informasi (information quality), kepuasan pengguna (user satisfaction), penggunaan sistem (use), dampak individu (individual impact) dan dampak organisasi (organizational impact). Penelitian membuktikan secara empiris bahwa implementasi aplikasi SAIBA belum berjalan sukses berdasarkan kriteria pengukuran sesuai model kesuksesan DeLone dan McLean (1992).
DOES LESS CORRUPTION REDUCE INCOME INEQUALITY IN INDONESIA? Azwar Iskandar
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.193

Abstract

It is widely believed that corruption is a cause of income inequality and a barrier to successful its eradication. It undermines the efforts of developing countries, including Indonesia to alleviate income inequality. It is also argued that the increased inequality caused by corruption worsens the position of the poorest people in a society as it reduces public resources available for social spending of government. Besides, corruption might harm the quality and quantity of public services, such as education and health services. This study is designed to know the long-run and short-run impacts of corruption on the inequality of income. The study uses secondary data from World Bank and Transparency International then Auto-Regressive Distributed Lag (ARDL) and dynamic Error Correction Model (ECM) during the year 1995-2017. The results of the study indicate that corruption has significant effects on the level of income inequality both in the short and long run. The negative implication of corruption on citizens' life is a major disaster in the economy and harmful to the growth and development of the people in Indonesia particularly, and the economy in general. The simple Pearson correlation findings also indicate that corruption has significant distributional consequences by affecting government expenditures. Therefore, the rise of corruption increases income inequality as it reduces the effectiveness of government spending on education, health, and final consumption for society. Thus, it can be concluded that for the Indonesian context, and increased inequality due to corruption has worsened the position of the poorest as fewer resources available for social spending.
Co-Authors Achmat Subekan Tenry Nur Amriani