Management Studies and Entrepreneurship Journal (MSEJ)
Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)

Pengaruh Sistem Informasi Pengelolaan Keuangan Daerah Dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintah Daerah : Penerapan Anggaran Berbasis Kinerja Sebagai Variabel Moderasi (Studi Emipiris Pada Pemerintah Kabupaten Maluku Tengah)

Wilisen Josafat Alexsander Titaley (Universitas Pattimura)
Paul Usmany (Universitas Pattimura)
Dwi Hariyanti (Universitas Pattimura)

Article Info

Publish Date
01 Jun 2024

Abstract

This study aims to analyze the effect of regional financial management information systems and regional financial accounting systems on local government performance moderated by the implementation of performance-based budgeting. The sample used in this study was 47 respondents. The data analysis used in this study was Partial Least Square (PLS). The results showed that the influence of the regional financial management information system had a positive and significant influence on the performance of local governments. The results also show that the regional financial accounting system has a positive and significant influence on the performance of local governments. Furthermore, the influence of the regional financial management information system on local government performance will be weak if moderated by the implementation of performance-based budgeting. And the influence of the regional financial accounting system on the performance of local governments will be stronger if moderated by the implementation of performance-based budgeting.

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Journal Info
Management Studies and Entrepreneurship Journal (MSEJ)
Website

Abbrev

msej

Publisher

Yayasan Pendidikan Riset dan Pengembangan Intelektual

Subject

Decision Sciences, Operations Research & Management

Description

Management Studies and Entrepreneurship Journal (MSEJ) is published by Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) as an information and communication media for practitioners, researchers and academics who are interested in the field of management (Finance, Human Resource, ...