TY  - JOUR
T1  - The Successful Implementation of Accounting Information Systems and the
Quality of Government Financial Statements at Regencies and
Cities in North Sumatra, Indonesia
AU - Nurmala Sari, Eka 
JO  - International Business Management
VL  - 12
IS  - 4
SP  - 346
EP  - 352
PY  - 2018
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2018.346.352
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2018.346.352
KW  - The successful implementation of accounting information systems
KW  -accounting information systems
KW  -regional finance
KW  -the quality of financial statements
KW  -mean
KW  -SEM-PLS
KW  -government
AB  - This study aims to examine and analyze; The influence the ful implementation of accounting
information system to the quality of financial statements. This study uses explanatory research method and
type of research is verification. The type of data are primary and secondary data and use the interval and ordinal
scale as a measurement scale. Data collection uses survey techniques with the distribution of a questionnaire
to the government of the cities and regencies in North Sumatra and uses the documentation data which were
obtained from the BPK-RI representative of North Sumatra while the observation unit is the Regions Finance
and Asset Management Officer and the Regional Inspectorate. Validity and reliability tests are conducted on
the questionnaire that has been collected, next the ordinal scale data is converted into an interval scale. The
data were analyzed descriptivye with help of the average statistics (mean) and inferential statistics by using
SEM-PLS. The study results showed that the successful implementation of accounting information systems
has positive effect on the quality of financial statements. Financial statement has not been qualified due to the
application of accounting information system which has not been successful because of the services quality
which is provided by system is not optimal, regional financial information system (SIKD) in regencies and cities
have still not given satisfaction to the user, either reliable or has not been integrated adequately.
ER  -