Authors: Sri Dewi Anggadini, Dean Subhan Saleh, Asep Saepudin, Afif Syarifudin Yahya, Surtikanti, Trisna Dewi
DOI: 10.47750/QAS/26.209.36
Abstract
This study aims to specify extent of impact of management performance and technological utilization on strength of accounting systems. Research approach employed is quantitative, with a poll method utilizing elaborative analysis approaches. Survey instruments were employed to gather information, interviews, and sustained by scholarly research. Accounting and finance departments of 98 Regional Apparatus Organizations served as study cohort, applying intentional sampling approach employed for subject selection. The analysis encompassed descriptive and verificative analyses, with data processed using SmartPLS 4.0 software. The findings indicate that management performance significantly influences strength of accounting systems, showing a direct correlation. Similarly, technology utilization significantly affects strength of accounting systems, also displaying a direct correlation. It is undeniable that financial reporting systems contribute to orderly conduct of organizational business processes by adhering to clear procedures aligned with applicable standards. This research holds implications for governmental organizations in Indonesia, emphasizing the importance of leveraging information technology and implementing financial reporting systems. This approach enables management personnel to deliver accurate and timely information, thereby enhancing the quality of financial reporting as a form of activity accountability. © 2025, SRAC – Romanian Society for Quality. All rights reserved.
Author keywords
Efficacy of Financial reporting systems; Integration of IT Solutions; Performance Management
This article can be accessed at https://www.scopus.com/pages/publications/105023662771






