Year: 2020
Type: article
Study design: Observational Study
Abstract: The purpose of this paper is to examine (1) The effect of accounting information technology on management accounting Information Quality (IQ), and (2) The effect of management accounting IQ on village inance management, and (3) The effect of Act of Republik Indonesia (RI) Number 6/2014 on village inance management.This study population uses the villages in Indonesia.The questionnaire as primary data is statistically processed and tested using Structural Equation Model Partial Least Square (SEM-PLS).This study provides empirical evidence that the implementation of accounting information technology has a positive and signiicant effect on management accounting IQ.The v accounting information technology has a positive and signiicant effect on village inance management.The more quality of the information technology application generates, the better the village inance management (transparent, accountable, participative).The implementation of Act Number 6/2014 about The Village has a positive and signiicant effect on village inance management.The implementation of Act Number 6/2014 is relected by being implemented the strategy, organization, movement, leadership, and reasonable control so that it will create transparent, accountable, and participative village inance management.This result implies that villages must implement a high-quality management accounting information system to produce quality information to improve village inance management.The novelty of this research is to give empirical proof about information technology and quality of management accounting in the village as the public sector, which is essential to create transparent, accountable, and participative village inance management.
DOI: 10.20474/jabs-6.1.1
Author: Rindu Rika Gamayuni
Institution: Lampung University
Language: English
Subfield: Geography, Planning and Development
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W3036078781