Variabel Anteseden Dan Konsekuensi Implementasi Sistem Informasi Keuangan Daerah (SIKD)

(Studi Empiris Pada Badan Koordinasi Wilayah Pembangunan Lintas Kabupaten / Kota Wilayah I Propinsi Jawa Tengah)

This study examines the antecedent variable of implementation Government Financial Information Sistem (SIKD) and its consequence. The antecedent variables are : decentralization of decision making, adaptation and the influence of desain SIKD. The Concequences are satisfaction and performance officer .

This research represents the empirical test which used convienence sampling technics in data collection. Data were collected from 148 officer of local government in Bakorwil I central Java provinces. Data analysis used Structural Equation Model (SEM) with the program AMOS 5.0

Keywords : Decentralization of decision making, adaptation officer, influence of design SIKD, implementation of Government Financial Information Sistem (SIKD), satisfaction and performance officer.


The development of public sector accounting, particularly in Indonesia, more rapidly in the presence of a new era in the implementation of regional autonomy and fiscal decentralization. One of the MPR MPR decree No. XV / MPR / 1998 on the Implementation of Regional Autonomy; Management, Allocation and Utilization of National Resources, which are just as well as Central and Regional Financial Balance in the framework of the Republic of Indonesia is the basis for the issuance of Law No. 22 of 1999 on Fiscal Balance the area between Central and Local Government as the implementation of Regional Autonomy.

With bergulirnya Act No. 22 of 1999 on Regional Governance and Law No. 25 of 1999 on Fiscal Balance of Central and Local Government, and implementing regulations, the government passed Republic Act No. 33 of 2004 on Financial Balance between Central and Local Government. Establishment of the Law on Financial Balance between Central and Local Government is intended to support the funding of submission to Local Government affairs are regulated in the Law on Local Government.

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Jurnal Simposium Nasional Akuntasi XI (SNA 11)

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