ANALYSIS OF REGIONAL FINANCIAL INFORMATION SYSTEMS AS A MEDIA OF REGIONAL FINANCIAL MANAGEMENT TRANSPARENCY IN INDONESIA
Suryanto
Department of Business Administration, Universitas Padjadjaran
Abstract
This study aims to analyze the transparency of local financial management as an effort to improve and accountability of regional financial information systems in Indonesia. The research method used the qualitative approach. The technique of collecting data using literature study and documentation. As for testing the validity of data using data triangulation. While the data analysis techniques used are the intensive analysis of the data that has been obtained with steps of data collection, data reduction, data classification, data presentation, and conclusion. The results show that the management of local finance in Indonesia has experienced a thorough correction of its management system. In general, local governments have applied transparency and accountability in financial management. However, in terms of accounting recording is still required the existence of coaching and further training, because it is not fully in accordance with the provisions. Regional Financial Information System (RFIS) is an information technology-based system that can provide information to the public regarding the accountability of Local Government in carrying out its duties, especially in the management of local finances. RFIS is one form of government transparency in local financial management.
Keywords: financial information systems; transparency; regional finance
Topic: Informatic and Information System