Melola Discovery

← Melola Discovery

Open access Jurnal

Analisis Pengaruh Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA), Kualitas Sumber Daya Manusia Dan Dukungan Manajemen Puncak Terhadap Kualitas Laporan Keuangan Daerah Provinsi Papua

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 19 No. 1 (2024) · pp. 39–47

DOI
10.52062/jaked.v19i1.4017
ISSN
2621-6787, 1978-4848
Published
2024-05-30
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

The aim of this research is to analyze the influence of the implementation of the Regional Financial Management Information System (SIMDA), the quality of human resources and top management support on the quality of regional financial reports in Papua Province. The sampling technique for respondents was carried out using purposive sampling. Purposive sampling technique is a technique for sampling data sources with certain considerations. The samples used in this research were auditors at the inspectorate, BPKAD employees consisting of accounting, bookkeeping sub-sector, asset sector, goods SIMDA, asset reporting and depreciation. Meanwhile, the OPD consists of the OPD head, treasurer and Regional Apparatus Organization Financial Administration Officer (PPK-OPD). The number of OPDs in Papua Province is 35 OPDs consisting of 5 Bureaus, 8 Services, 15 Agencies, 3 Hospitals, 1 Inspectorate, 2 Secretariats and Civil Service Police and Regional Disaster Management Units. The sample in this research was 185. The method used in this research was multiple regression analysis to test the relationship between several independent variables and one dependent variable. The results of the analysis show that the implementation of SIMDA has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. The quality of human resources has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. Top management support has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. The implementation of SIMDA, the quality of human resources and top management support simultaneously influence the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province.

Collaboration network of the authors

34 authors · 82 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Agustinus SalleAffiliation unknown4
Syaikhul FalahAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Agustina PairinganAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Juliana WaromiAffiliation unknown1
Charles MarpaungAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Yohanes C. SeralurinAffiliation unknown1
Nur Annisa Idul FitriAffiliation unknown1
Dani Yordan NikiAffiliation unknown1
Risky Novan NgutraAffiliation unknown1
Meise KalembangAffiliation unknown1
Erwin SiahayaAffiliation unknown1
Anthonius H. Citra WijayaAffiliation unknown1
Riswanjaya TandibiringAffiliation unknown1
Efendi JikwaAffiliation unknown1
Bonifasia Elitha BharantiAffiliation unknown1
Manasep OrocomnaAffiliation unknown1
Susan RondonuwuAffiliation unknown1
Vinsensius JehanduAffiliation unknown1
Arius KambuAffiliation unknown1
Endar E. NovriyantiAffiliation unknown1
Irda NurhamsyahAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Boaz SolossaAffiliation unknown1
Onis ManianiAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Anan MuribAffiliation unknown1
Ira Selviana Biloro WerbetteAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Analisis Pengaruh Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA), Kualitas Sumber Daya Manusia Dan Dukungan Manajemen Puncak Terhadap Kualitas Laporan Keuangan Daerah Provinsi Papua</dc:title>
	<dc:creator>Haluk, Desy I.</dc:creator>
	<dc:creator>Allo Layuk, Paulus K.</dc:creator>
	<dc:creator>Kambuaya, Quincy F.</dc:creator>
	<dc:description xml:lang="en-US">The aim of this research is to analyze the influence of the implementation of the Regional Financial Management Information System (SIMDA), the quality of human resources and top management support on the quality of regional financial reports in Papua Province. The sampling technique for respondents was carried out using purposive sampling. Purposive sampling technique is a technique for sampling data sources with certain considerations. The samples used in this research were auditors at the inspectorate, BPKAD employees consisting of accounting, bookkeeping sub-sector, asset sector, goods SIMDA, asset reporting and depreciation. Meanwhile, the OPD consists of the OPD head, treasurer and Regional Apparatus Organization Financial Administration Officer (PPK-OPD). The number of OPDs in Papua Province is 35 OPDs consisting of 5 Bureaus, 8 Services, 15 Agencies, 3 Hospitals, 1 Inspectorate, 2 Secretariats and Civil Service Police and Regional Disaster Management Units. The sample in this research was 185. The method used in this research was multiple regression analysis to test the relationship between several independent variables and one dependent variable. The results of the analysis show that the implementation of SIMDA has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. The quality of human resources has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. Top management support has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. The implementation of SIMDA, the quality of human resources and top management support simultaneously influence the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2024-05-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4017</dc:identifier>
	<dc:identifier>10.52062/jaked.v19i1.4017</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 19 No. 1 (2024): Mei; 39-47</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 19 No 1 (2024): Mei; 39-47</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4017/2825</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2024 JAKED</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>