DAMPAK RETRIBUSI DAERAH, PERAN SISTEM INFORMASI AKUNTANSI PADA PENDAPATAN ASLI DAERAH DI ERA PANDEMI COVID-19
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Published:
Dec 8, 2021
Keywords:
Regional Levies, Role of Accounting Information Systems, Regional Original Financial Income
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Abstract
This study aims to examine the effect of regional levies and the use of accounting information systems on Regional Original Income during the Covid 19 pandemic. This research was conducted on the Musi Banyuasin Regional Government using a purposive sampling technique, namely selecting the OPD that collects regional retribution. Respondents in this study were the State Civil Apparatus in the accounting sub-section 23 people and 23 people in informatics. Data was collected by sending questionnaires directly to respondents. Data analysis was performed using Structural Equation Modeling (SEM) with Smart PLS 3.0. The results showed that the regional retribution did not have a significant effect on increasing PAD, but the accounting information system had a significant effect on increasing the local revenue of Musi Banyuasin Regency. The results of this study contribute to the government in increasing PAD can be done by utilizing accounting information systems
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Hertati, L., Puspitawati, L., Gantino, R., & Ilyas, M. (2021). DAMPAK RETRIBUSI DAERAH, PERAN SISTEM INFORMASI AKUNTANSI PADA PENDAPATAN ASLI DAERAH DI ERA PANDEMI COVID-19. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 2(3), 518-532. https://doi.org/10.31258/jc.2.3.518-532
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References
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Cheng, R., Engstrom, J., Kattelus, S. (2002), Education of governmental
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Hasyim, B.A. (2006), The concept of good governance in the concept of regional autonomy. Journal of Administrative and Policy Analysis, 3(1), 1-4.
Hertati. L (2015). Competence of Human Resources, The Benefits of Information Technology on Value of Financial Reporting in Indonesia. Research Journal of Finance and Accounting 6, (8) 12-18
Hertati, L & Safkaur. (2020). The Influence of Information Technology Covid-19 Plague Against Financial Statements and Business Practices IJTC Ilomata International Journal of Tax & Accounting. 1 (3) 122-131
Hertati, L., Widiyanti.M., &Desfitrina. S.A. (2020). The Effects Of Economic Crisis On Business Finance. International Journal of Economics and Financial Issues 10, (3) 236-244.
Hertati, L., Fery, I., & Safkaur, O. (2020). Pengaruh Komitmen Organisasi Terhadap Sistem Informasi Keuangan. Akuntabilitas: Jurnal Ilmu Akuntansi Volume 13 (1),125-136
Hertati, L., Safkaur, O. (2020). Dampak Revolusi Industri 4.0 Era Covid-19 Pada Sistem Informasi Akuntansi Terhadap Struktur Modal Perusahaan. Jurnal Riset Akuntansi Dan keuangan 8 (3), 2020, 503-518
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Indra, B. (2006), Public Sector Accounting: An Introduction. Jakarta:
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London: SAGE Publications.
Kartoprawiro, S., & Susanto, Y. (2018). Analisis Terhadap Kinerja Laporan Keuangan Pemerintah Daerah Kabupaten Musi Rawas. Jurnal Manajemen Dan Bisnis Sriwijaya, 16(1), 1–14.
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KNKG. (2008), Concept of Good Public Governance Guidelines. Jakarta: Issued by: National Governance Policy Committee.
Kusnadi. (2019). https://infopublik.id/kategori/nusantara/372813/bpprd-musi-banyuasin-siapkan-aplikasi-e-retribusi-guna-meningkatkan-hasil-pajak-dan-retribusi?show=
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and Co Publishers. Mahmudi, H. (2010), Regional Financial Management. Jakarta: Erlangga.
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Nunuy, N.A., Azwari, P.C. (2015), The effect of the implementation of government internal control systems (GICS) on the quality of financial reporting and the impact on the principles of good governance: A research in district, city, and provincial government in South Sumatra. Procedia Social and Behavioral Sciences, 211, 811-818.
Nunuy, N.A., Rahmatika, D.N. (2014), Factors influencing the quality of financial reporting and its implications on good government. International Journal of Business, Economics and Law, 5(1), 111-121.
O’Brian., James J.A &., George M. Marakas, G.M. (2010. ), Managemen Information Systems: Managing Information Technology in the Business Enterprise. 15th edition. New York: McGraw-Hill.]
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Ridzal, N. A. (2020). Pengaruh Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Pada Badan Pengelolaan Keuangan Dan Aset Daerah (Bpkad) Kabupaten Buton. Financial: Jurnal Akuntansi, 6(1), 87–97.
Rohmah, L., Noor. A., & Sari, A. F. K. (2020). Pengaruh Pemahaman Standar Akuntansi Pemerintah, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Malang. E-Jra, 09(02), 47–57.
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Ritonga, I.T. (2010), Regional Government Accounting. Yogyakarta: UGM Graduate School.
Robbins, S. & Judge, T.A.J. (2014), Essensial of Organizational Behaviour. Twelfth 12th edition. USA: Pearson Education.
Solikin, Ikin. (2008). He Effect of Government Accounting Implementation, Quality of Accounting Information and Quality of Regional Government Apparatus on Good Government Governance and Its Implications for Financial Performance (Survey of City and District Governments in West Java Province) Proceedings of the
National Business & and Financial Forum Seminar: 53-70.
Stamatiadis, F. (2009), Investigating the governmental accounting reform of the Greek national health system (ESY): Some preliminary evidence. International Journal of Governmental Financial Management, 9(2), 73-97.
Sulaiman, S. (2018), The Role of Good Government Governance Principles in Enhancing the Performance of Public Organization in Aceh, Indonesia. Advances in Social Science, Education and Humanities Research. Volume 292. 1st Aceh Global Conference (AGC 2018).
Tjokroamidjojo, B. (2000), Good governance, new paradigm of development management. Journal of Development Management, 30, 20-31.
Van Beest, F., Braam, G., Boelens, S. (2009), Quality of Fiancial Reporting: Measuring Qualitative Characteristics. NICE Working Paper No. 9-108.
Van Der Hoek, M.P. (2005), From cash to accrual budgeting and accounting in the public sector: The Dutch experience. Public Budgeting and Finance, 25(1): 32-45.
Yamin, S., Kurniawan, H. (2011), New Generation of Research Data Processing with Partial Least Square Path Modeling: Applications with XLSTAT Software, Smart PLS, and Visual PLS. Jakarta: Salemba Infotek Publishers.
Zarkasyi, W. (2008), Good Corporate Governance in Manufacturing, Banking and Other Financial Services Business Entities. Bandung: Alfabeta.
Zeyn, E. (2011), Effect of good government and government accounting standards on financial accountability. Trikonomika Journal, 10(1), 52-62.
Anggiriawan, P. B., & Kawisana, P. G. W. P. (2020). Pengaruh Prinsip-Prinsip Good Corporate Governance pada Kinerja Keuangan Lembaga Perkreditan Desa. E-Jurnal Akuntansi, 30(9), 2281.
Annisa, V. (2017). Pengaruh Sistem Akuntansi Keuangan Daerah, Pengelolaan Keuangan Daerah, Dan Good Governance Terhadap Kinerja Pemerintah Daerah. JOMFekom, 4(1), 843–857.
Anwar, S. (2016). Metodologi Penelitian Bisnis. Jakarta: Salemba Empat. In IOSR Journal of Economics and Finance.
Arens, A.A., Randal, J.E., Mark, S.B. (2014), Auditing and Assurance Service: An Integrated Approach. 15th ed. England: Pearson Education, Inc.
Arja, S. (2000), Accountability and Government Performance Measurement. Journal of Accounting and Finance, 12(1), 20-39.
Asteria, B. (2015). Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah
Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Jawa Tengah. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 2(1), 51 - 61. Retrieved from http://jurnal.stieww.ac.id/index.php/jrm/article/view/101
Boynton, W.C., Johnson, R., Kell, W.G. (2006), Modern Auditing. 8th ed. USA: Richard D. Irwin Inc.
Brooks, I. (2006), Organizational Behavior, Individuals, Groups and Organization. 3rd ed. New York: Prentice Hall.
Cheng, R., Engstrom, J., Kattelus, S. (2002), Education of governmental
financial managers: University collaboration between business and public administration. The Journal of Government Financial Management, 51(3), 10-37.
Cohen, D., Paul, Z. (2008), Economic Consequences of Real and Accrual-
Based Earnings Management Activities. New York: New York University Leonard N. Stern School of Business.
Christiaens, J. (1999), Financial accounting reform in Flemish municipalities: An empirical investigation. Financial Accountability and Management, 15(1), 21-40.
Christiaens, J. (2001), Converging new public management reforms and diverging accounting practices in Flemish local governments. Financial Accounta Bility and Management, 17(2), 153-170.
Christiaens, J. (2007), Governmental accounting reform, evolution of the implementation in Flemish municipalities. Financial Accountability and Management, 23(1), 99-111.
Christiaens, J., Van Peteghem, V. (2003), Governmental account reform:
Evolution of the implementation in Flemish munitions. Financial Accountability and Management, 23(4), 375-399.
Darwanis, A., Bakar, U. (2012), Effect of implementation of good governance and government accounting standards on financial information quality. Postgraduate Accounting Journal Syiah Kuala University, 6, 1-14.
Defitri, S. Y. (2018). Pengaruh Pengelolaan Keuangan Daerah Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Benefita, 3(1), 64.
Erlangga Publisher. International Public Sector Accounting Standards Board. (2010),
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. The International Federation of Accountants (IFAC). Available from: http://www.ifac.org.
Fara, N., Soleman, R., & Hormati, A. (2018). Pengaruh Pengendalian Intern dan Pengelolaan Keuangan Daerah dengan Komitmen Organisasi sebagai Variabel Moderasi. Jurnal Riset Akuntansi, 5(2), 74–89.
Fery, I (2021). Jenis-jenis Pajak Daerah, Retribusi Daerah Berpengaruh Terhadap potensi Pendapatan Asli Daerah eara Covid 19. Jurnal Riset Akuntansi dan Bisnis. Volume 7 No 1
Gantino, R., Hertati, L., Ilyas M. (2021). Taxpayer Compliance Model Moderated by Socialization Taxation SMEs in Indonesia. International Journal of Scientific and Research Publications, 11, (2), 2250-3153.
Hartanto. A. (2021).20 Tahun Desentralisasi, Ketergantungan Pemda Terhadap Pusat Masih Tinggi. https://ekonomi.bisnis.com/read/20210806/9/1426925/20-tahun-desentralisasi-ketergantungan-pemda-terhadap-pusat-masih-tinggi.
Hair, J.F. Jr., Hult, G.T.M., Ringle, C.M., Sarted, M. (2014), A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Califrnia: Sage Publication, Inc.
Hall, J.A., Tomiie, S. (2005), Information Technology Auditing and
Assurance. 2nd ed. USA: Thomson South Western.
Harahap, S. (2006), Critical Analysis of Financial Statements. Jakarta: PT. Harun, H. (2009), Sector Accounting Reform and Public Sector Management in Indonesia. Jakarta: Jakarta Salemba Empat.
Hasyim, B.A. (2006), The concept of good governance in the concept of regional autonomy. Journal of Administrative and Policy Analysis, 3(1), 1-4.
Hertati. L (2015). Competence of Human Resources, The Benefits of Information Technology on Value of Financial Reporting in Indonesia. Research Journal of Finance and Accounting 6, (8) 12-18
Hertati, L & Safkaur. (2020). The Influence of Information Technology Covid-19 Plague Against Financial Statements and Business Practices IJTC Ilomata International Journal of Tax & Accounting. 1 (3) 122-131
Hertati, L., Widiyanti.M., &Desfitrina. S.A. (2020). The Effects Of Economic Crisis On Business Finance. International Journal of Economics and Financial Issues 10, (3) 236-244.
Hertati, L., Fery, I., & Safkaur, O. (2020). Pengaruh Komitmen Organisasi Terhadap Sistem Informasi Keuangan. Akuntabilitas: Jurnal Ilmu Akuntansi Volume 13 (1),125-136
Hertati, L., Safkaur, O. (2020). Dampak Revolusi Industri 4.0 Era Covid-19 Pada Sistem Informasi Akuntansi Terhadap Struktur Modal Perusahaan. Jurnal Riset Akuntansi Dan keuangan 8 (3), 2020, 503-518
Indriana, I., & Nasrun, M. (2019). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pemerintah daerah Kabupaten Pankajene Dan Kepulauan. Equilibrium, 8(1), 19–26.
Indra, B. (2006), Public Sector Accounting: An Introduction. Jakarta:
Jan-Erik, L. (2000), The Public Sector Concepts, Models and Approaches.
London: SAGE Publications.
Kartoprawiro, S., & Susanto, Y. (2018). Analisis Terhadap Kinerja Laporan Keuangan Pemerintah Daerah Kabupaten Musi Rawas. Jurnal Manajemen Dan Bisnis Sriwijaya, 16(1), 1–14.
Kieso, D.E., Weygandt, Jerry, J.W., & Warfield, Terry, D.W. (2012. ), Intermediate Accounting. 15th edition. Hoboken, New Jersey: John Wiley & and Sons, Inc.
KNKG. (2008), Concept of Good Public Governance Guidelines. Jakarta: Issued by: National Governance Policy Committee.
Kusnadi. (2019). https://infopublik.id/kategori/nusantara/372813/bpprd-musi-banyuasin-siapkan-aplikasi-e-retribusi-guna-meningkatkan-hasil-pajak-dan-retribusi?show=
Laudon, Kenneth K.C., & Jane P.Laudon, J.P. (2014. ), Management Information System. Managing the Digital Firm. Fourteenth 14th edition. Boston: Global Edition. Pearson Pearson.
Lundquist, K. (2001), Accrual Accounting in Swedish Central Government. Swedish: The Swedish Financial Management Authority.
Madison, B. (2010), Defining Financial Statements. Madison: R Chad
and Co Publishers. Mahmudi, H. (2010), Regional Financial Management. Jakarta: Erlangga.
Mardiasmo, M. (2002), Autonomy and Regional Financial Management. 1st ed. Yogyakarta: Andi Publisher. Mardiasmo, M. (2002), Public Sector Accounting. Yogyakarta: Andi Publisher.
Mardiasmo, M. (2006), Realization of transparency and public accountability through public sector accounting: A means of good governance. Journal of Government Accounting, 2(1), 1-17.
Mardiasmo, M. (2007), Regional financial management reformation still faced with several difficulties. Regional Autonomy Journal, 7(2),1-10.
Mulyani, S. (2021). Pandemi Covid 19 mempengaruhi Kinerja APBN. https://www.kemenkeu.go.id/publikasi/berita/pandemi-covid-19-mempengaruhi-kinerja-apbn-2020/
Nazier, D.M. (2009), Government HR Preparedness Towards Accountable and Transparent State Financial Management. Indonesia: Nationa Seminar, July 22, 2009 Organized by the Supreme Audit Board of the Republic of Indonesia.
Nunuy, N.A., Azwari, P.C. (2015), The effect of the implementation of government internal control systems (GICS) on the quality of financial reporting and the impact on the principles of good governance: A research in district, city, and provincial government in South Sumatra. Procedia Social and Behavioral Sciences, 211, 811-818.
Nunuy, N.A., Rahmatika, D.N. (2014), Factors influencing the quality of financial reporting and its implications on good government. International Journal of Business, Economics and Law, 5(1), 111-121.
O’Brian., James J.A &., George M. Marakas, G.M. (2010. ), Managemen Information Systems: Managing Information Technology in the Business Enterprise. 15th edition. New York: McGraw-Hill.]
Perkasa, R.G., Harrison, W.T., Horngren, C.T., Thomas, C.W., Suwardy, T. (2012). Financial Accounting. 8th ed. South Asia: Published by Pearson Education South Asia Pvte Ltd.
Ramadhan, P. R. (2019) Pengaruh Pajak Daerah Dan Retribusi Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Sumatera Utara. Jurnal Akuntansi dan Bisnis, Vol 5 No 1.
Raharja, M., Pratiwi, R. N., & Wachid, A. (2017). Pengelolaan Keuangan dan Aset Daerah (Studi pada Badan Pengelolaan Keuangan dan Aset Daerah, Kabupaten Lamongan ). Jurnal Administrasi Publik (JAP), Universitas Brawijaya, Malang, 3(1), 111–117.
Ridzal, N. A. (2020). Pengaruh Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Pada Badan Pengelolaan Keuangan Dan Aset Daerah (Bpkad) Kabupaten Buton. Financial: Jurnal Akuntansi, 6(1), 87–97.
Rohmah, L., Noor. A., & Sari, A. F. K. (2020). Pengaruh Pemahaman Standar Akuntansi Pemerintah, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Malang. E-Jra, 09(02), 47–57.
Sulistyo, A. T. (2018). Analisis Kinerja Keuangan Pemerintah Provinsi Kalimantan Timur. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 3(1), 43–59.
Ritonga, I.T. (2010), Regional Government Accounting. Yogyakarta: UGM Graduate School.
Robbins, S. & Judge, T.A.J. (2014), Essensial of Organizational Behaviour. Twelfth 12th edition. USA: Pearson Education.
Solikin, Ikin. (2008). He Effect of Government Accounting Implementation, Quality of Accounting Information and Quality of Regional Government Apparatus on Good Government Governance and Its Implications for Financial Performance (Survey of City and District Governments in West Java Province) Proceedings of the
National Business & and Financial Forum Seminar: 53-70.
Stamatiadis, F. (2009), Investigating the governmental accounting reform of the Greek national health system (ESY): Some preliminary evidence. International Journal of Governmental Financial Management, 9(2), 73-97.
Sulaiman, S. (2018), The Role of Good Government Governance Principles in Enhancing the Performance of Public Organization in Aceh, Indonesia. Advances in Social Science, Education and Humanities Research. Volume 292. 1st Aceh Global Conference (AGC 2018).
Tjokroamidjojo, B. (2000), Good governance, new paradigm of development management. Journal of Development Management, 30, 20-31.
Van Beest, F., Braam, G., Boelens, S. (2009), Quality of Fiancial Reporting: Measuring Qualitative Characteristics. NICE Working Paper No. 9-108.
Van Der Hoek, M.P. (2005), From cash to accrual budgeting and accounting in the public sector: The Dutch experience. Public Budgeting and Finance, 25(1): 32-45.
Yamin, S., Kurniawan, H. (2011), New Generation of Research Data Processing with Partial Least Square Path Modeling: Applications with XLSTAT Software, Smart PLS, and Visual PLS. Jakarta: Salemba Infotek Publishers.
Zarkasyi, W. (2008), Good Corporate Governance in Manufacturing, Banking and Other Financial Services Business Entities. Bandung: Alfabeta.
Zeyn, E. (2011), Effect of good government and government accounting standards on financial accountability. Trikonomika Journal, 10(1), 52-62.