Study of non-cash transactions, integrity and competence effect on the financial management performance of west sulawesi local government

Ardinah; Maryadi; Sylvia Sjarlis

doi:10.55980/esber.v1i1.16

Authors

Ardinah Program Pasca Sarjana, Magister Manajemen STIE Nobel Indonesia Makassar, Makassar, Indonesia
Maryadi Program Pasca Sarjana, Magister Manajemen STIE Nobel Indonesia Makassar, Makassar, Indonesia
Sylvia Sjarlis Program Pasca Sarjana, Magister Manajemen STIE Nobel Indonesia Makassar, Makassar, Indonesia

DOI:

https://doi.org/10.55980/esber.v1i1.16

Keywords:

Non-Cash Transactions, Integrity, Competence, Financial Management Performance, Local governance

Abstract

This research aims to study the effect of the implementation of non-cash transactions, integrity and competence simultaneously and partially on financial management performance in the West Sulawesi Provincial Government. This research used survey research. The research was conducted in the West Sulawesi Provincial Government. The research time was conducted from July 2021 to August 2021. The research population is all employees in the West Sulawesi Provincial Government spread across 42 Regional work unit (Satuan kerja perangkat daerah, SKPD). Determination of samples in this study by purposive sampling with the criteria of the Financial Management Officer (Pejabat Penatausaha Keuangan, PPK) and the Treasurer. The test results showed that partially the variable application of non-cash transactions, integrity and competence had a significant positive effect on financial management performance in the West Sulawesi Provincial Government. The simultaneous variable application of non-cash transactions, integrity and competence has a significant positive effect on the performance of financial management in the West Sulawesi Provincial Government. Variabel competence has the most dominant influence on financial management performance in the West Sulawesi Provincial Government. The research implies that increasing knowledge, skill, and attitude of civil servant are able to enhance the efficient of financial management of local government.

References

Amaliyah, A. R., Apriyanto, G., & Sihwahjoeni, S. (2019). Finance and Management Scholar at Riphah International University Islamabad, Pakistan, Faculty of Management Sciences. Research Journal of Finance and Accounting, 10(4), 99–104. https://doi.org/10.7176/RJFA

Davila, A., Gupta, M., & Palmer, R. J. (2018). Internal controls, decentralization, and performance. Studies in Managerial and Financial Accounting, 33, 39–64. https://doi.org/10.1108/S1479-351220180000033003

Dewi, N. F., Ferdous Azam, S. M., & Yusoff, S. K. M. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 9(9), 1373–1384. https://doi.org/10.5267/j.msl.2019.5.013

Hu, M., Zhang, J., & Chao, C. (2019). Regional financial efficiency and its non-linear effects on economic growth in China. International Review of Economics and Finance, 59, 193–206. https://doi.org/10.1016/j.iref.2018.08.019

Huang, C. J., & Ho, Y. H. (2017). Governance and economic growth in Asia. North American Journal of Economics and Finance, 39(100), 260–272. https://doi.org/10.1016/j.najef.2016.10.010

Kahar, S. H. A., Rohman, A., & Chariri, A. (2016). Participative budgeting, budgetary slack and job satisfaction in the public sector. Journal of Applied Business Research, 32(6), 1663–1674. https://doi.org/10.19030/jabr.v32i6.9814

Korompot, R., & Warongan, J. (2017). Analysis of Financial Performance in the Government of North Sulawesi. Accountability, 6(2), 9. https://doi.org/10.32400/ja.17755.6.2.2017.9-19

Kravchenko, V. I., Bondareva, L. V., Bykov, R. Y., Danilova, L. V., & Myrna, O. V. (2021). Financial decentralization as a key factor in the socio-economic development of territorial entities. Universal Journal of Accounting and Finance, 9(3), 477–486. https://doi.org/10.13189/ujaf.2021.090322

Masdar, R., Furqan, A. C., Masruddin, M., & Meldawaty, L. (2021). The role of transparency and professional assistance in regional financial management in the Indonesian regional governments. Journal of Public Affairs, 21(3). https://doi.org/10.1002/pa.2666

Masters, A. B., & Graycar, A. (2016). Making Corruption Disappear in Local Government. Public Integrity, 18(1), 42–58. https://doi.org/10.1080/10999922.2015.1093400

Melnychuk, Y. M., Chyrva, O. H., Chvertko, L. A., Chyrva, H. M., & Berbets, V. V. (2019). The role of management in the financial independence of the region. TEM Journal, 8(2), 584–590. https://doi.org/10.18421/TEM82-35

Nafaliya Dinul Haqi, D., & Aji Suseno, D. (2019). Economics Development Analysis Journal Role of Support Infrastructure and Information System on Non-Cash Transaction Policies Article Info. Economics Development Analysis Journal, 8(3).

Ngorantutul, P., Hendriani, S., & Maulida, Y. (2019). Pengaruh integritas dan kepemimpinan terhadap kinerja auditor dengan motivasi sebagai variabel intervening pada kantor bpkp perwakilan provinsi riau. Jurnal Tepak Manajemen Bisnis, 11(4), 1–20.

Prihanto, H. (2020). Corruption in Indonesia (Is It Right to Governance, Leadership and It to Be Caused?). Journal of Economics and Sustainable Development, 1700(2012), 56–65. https://doi.org/10.7176/jesd/11-2-06

Sahadu, N. M., Razak, M., & Firman, A. (2021). Pengaruh Penerapan Transaksi Non-Tunai, Kuntabilitas Dan Transparansi Terhadap Kinerja Pegawai Pada Badan Pengelola …. Jurnal Magister Manajemen …, 2(April), 252–266.

Syahrudin, H., & Thoharudin, M. (2020). Pengaruh Integritas Kelompok Terhadap Kinerja Pegawai Sekretariat Daerah Kabupaten Kapuas Hulu, Kalimantan Barat. Jembatan : Jurnal Ilmiah Manajemen, 17(2), 99–116. https://doi.org/10.29259/jmbt.v17i2.11723

Wagner, J., Petera, P., Popesko, B., Novák, P., & Šafr, K. (2021). Usefulness of the budget: the mediating effect of participative budgeting and budget-based evaluation and rewarding. Baltic Journal of Management, 16(4), 602–620. https://doi.org/10.1108/BJM-02-2020-0049

Wardhani, R., Rossieta, H., & Martani, D. (2017). Good governance and the impact of government spending on performance of local government in Indonesia Ratna Wardhani *, Hilda Rossieta and Dwi Martani. Int. J. of Public Sector Performance Management, 3(1).

Yasin, M. yasin. (2019). Analysis of Regional Original Income Levels in Regional Financial Performance on Economic Growth in East Java Province. Archives of Business Research, 7(10), 222–229. https://doi.org/10.14738/abr.710.7320