Verawaty, Verawaty INTERNET FINANCIAL REPORTING MELALUI E-GOVERNMENT SEBAGAI SARANA TRANSPARANSI, PARTISIPASI, DAN AKUNTABILITAS PUBLIK DI SUMATERA SELATAN. Jurnal MBiA. ISSN 1411-1616
|
Text
Verawaty.pdf Download (105kB) | Preview |
Abstract
Abstract: This research is aimed to determine and analyze the availability of Internet Financial Reporting (IFR) through e-government by examining four variables which are assumed to have a positive association. The results indicate there are only two positive associations between population and size of local government with the provision of the financial statements on the internet through e-government as a means of public transparency, participation and accountability. When viewed from the availability of IFR in e-government, a majority of governments in South Sumatra that already have e-government have not utilized this medium in public sector accounting. In case this is done, it will reflect the implementation of good governance, namely as a form of government and public administration which works efficiently in order to meet the needs of the people which is the need of public information. Keywords: E-Government, Internet Financial Reporting (IFR), Public Transparency, Participation, accountability. Abstrak: Penelitian ini bertujuan untuk mengetahui dan menganalisis ketersediaan Internet Financial Reporting (IFR) melalui e-government dengan menguji empat variabel yang diasumsikan memiliki hubungan yang positif. Hasil menunjukkan hanya ada dua asosiasi positif antara populasi dan ukuran pemerintah daerah dengan penyediaan laporan keuangan di internet melalui e-government sebagai sarana transparansi, partisipasi dan akuntabilitas publik. Bila dilihat dari ketersediaan IFR dalam e-government, mayoritas pemerintah di Sumatera Selatan yang sudah memiliki e-government belum dimanfaatkan media ini dalam akuntansi sektor publik. Dalam hal ini jika dilakukan, maka akan mencerminkan pelaksanaan good governance, yaitu sebagai bentuk pemerintahan dan administrasi publik yang bekerja secara efisien dalam rangka memenuhi kebutuhan masyarakat yang merupakan kebutuhan informasi publik. Kata Kunci: E-Government, Internet Financial Reporting (IFR), Transparansi, Partisipasi, Akuntabilitas Publik.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Mrs Verawaty Mahyudin |
| Date Deposited: | 11 Feb 2016 01:25 |
| Last Modified: | 11 Feb 2016 01:25 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/2745 |
Actions (login required)
 |
View Item |
