This paper presents a research which was done in order to examine the influence of utilization of information technology, internal system, and regional financial accounting system on the performance of city government agencies in Banda Aceh city government, Indonesia. 39 city government agencies (SKPK) of Banda Aceh took part in the research and, as a result, only 28 agencies are selected within city governemnt as a sample and 84 persons are employed as respondents.Schema Framework
The paper is written by Muslim Djalil, S.E. Nadirsyah, M. Rizal Yahya, Jalaluddin Jalaluddin, Syarifah Vivi Ramadhanti. The article starts with the analysis of the performance of city governance, which reflects the level of achievement of the goals of objectives of government agencies as elaboration of the vision, mission and strategy government agencies. Adisasmita (2011:91) admits that the measurement of the performance represents a management tool. Further on, the authors describe the utilization of information technology and they take into account Daft (2003:149), Griffin (2004:227), Gurendrawati (2014) and others’ points of view on the topic.
The internal control system, which is an integral process in actions and activities performed continuously, and the implementation of regional financial accounting system, which represents series of procedures ranging from the process of data collection, record keeping, classification and compaction of transactions or financial events, are discussed in the next sections. The Research Hypothesis section presents 4 research hypothesis and the third section explains 7 research methods which can be used. These methods are: Research Design, Research Population and Sample, Source and Data Collection Technique, Variable Operationalization, Research Model, Data Testing and Design of Hypothesis Testing.
The last section illustrates the results and discusses them. The research equation reveals that any increase of 100% in information technology utilization will improve the performance of government agencies by 18,3%, that any increase of 100% in internal control will improve the performance of government agencies by 37,3% or the fact that if the utilization of information technology, internal control system and the implementaion of regional financial accounting are considered constant, then the improving of the performance of government agencies remain 47,5%.
Concluding, the utilization of information technology, internal control and implementation of regional financial accounting system have a positive effect on the performance of Banda Aceh city government agency. The recommendations for further researches are to use other variables that are presumed to have an influence on the performance of governance agency and to change the data collection technique with a deep interview. It is also suggested that the city government agencies apply information technology optimally, improve internal control and apply comprehensively regional financial accounting system in accordance with determined procedures so that the quality of public services will be enhanced in the future.
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