Role of ABAS and Bureaucratic Reformation in Improving Governmental Financial Performance Through Financial Decision Making

• 발행기관: 한국유통과학회
• 저자명: Muhammad Arief AFFANDI Etty MURWANINGSARI Sekar MAYANGSARI Susi DWIMULYANI
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.11, 1069~1075쪽, 전체 7쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.11.30

영문 초록

This research is aimed at examining the effect of the implementation of ABAS and BR on GFP with FDM as mediation. Respondent of research is 100 civil servants at the Directorate General of Population and Civil Registration of the Ministry of Home Affairs for the Republic of Indonesia. Data analysis is done with WarpPLS. Result of research shows that the implementation of ABAS has direct and indirect effects on GFP, and the indirect effect involves the mediation of FDM. Other result indicate that the making of proper financial decisions will help improving GFP. The effectiveness of financial decisions are able to mediate the implementation of ABAS in improve GFP. Meanwhile, BR does not affect GFP, either directly or indirectly through FDM. BR seems oriented more toward improving public service and people’s welfare. This research suggests that the next research should examine whether the implementation of BR can improve governmental organizational performance in delivering public service. This research has proven that the implementation of ABAS has helped in improving the quality of FDM, while the other benefit is that this system improves GFP. Moreover, this research also gives confirmation that accounting information in good quality will be very useful in FDM.

목차

1. Introduction

2. Literature Review

3. Research Method

4. Results

5. Conclusion

References

키워드

Accrual-Based Accounting Bureaucratic Reformation Good Governance Financial Decision Making Governmental Financial Performance