The Analysis of Regional Financial Management Information System on The Quality of the Financial Statement of Special Capital Region of Jakarta

Putri Amalia; Dodik Siswantoro

Universitas Indonesia Conferences, International Accounting Conference - 2017

Putri Amalia, Dodik Siswantoro

Last modified: 2017-07-27

Abstract

The accounting records system currently switched to computerized systems with development of information systems. This study aims to analyze the use of Financial Management Information System (SIPKD) used by the Provincial Government of DKI Jakarta and compare the reports generated by the characteristics of the quality of financial statements under Government Accounting Standards (SAP). This research taking samples of five departments in the Provincial Government of DKI Jakarta which have the highest budget in the 2016. The results showed that the use of these systems interconnected between one link to another link and show that the resulting financial statements are under the quality criteria of financial reporting according to SAP.

Keywords

financial statement; quality; SIPKD

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