Implementation of a good local government accounting system

Oct 13, 2025 by wbrum.org 98 views

Analysis of Factors Affecting the Performance of Regional Financial Managers in the Samosir Regency Government with Welfare Allowances as Moderating Variables

Introduction

The performance of regional financial managers plays a crucial role in the effective management of regional finances. In the Samosir Regency Government, the performance of financial managers is influenced by various factors, including local government accounting systems, competencies, financial administration, and management of regional property. However, the impact of these factors on financial manager performance is not yet fully understood. This study aims to analyze the factors affecting the performance of regional financial managers in the Samosir Regency Government, with a focus on the role of welfare allowances as moderating variables.

Background

The Samosir Regency Government is one of the local governments in Indonesia that faces challenges in managing its finances effectively. The performance of financial managers is critical in ensuring that the government's financial resources are utilized efficiently and effectively. However, the performance of financial managers is influenced by various factors, including the local government accounting system, competencies, financial administration, and management of regional property. The local government accounting system is a critical factor that affects the performance of financial managers, as it provides the framework for financial management and reporting. Competencies refer to the skills and knowledge required by financial managers to perform their duties effectively. Financial administration refers to the processes and procedures used to manage the government's finances, while management of regional property refers to the management of the government's assets and resources.

Research Methodology

This study uses a quantitative approach with a causal associative design. The data was collected through a survey of 151 financial managers working in 38 Regional Work Units (SKPD) in Samosir Regency. The sampling technique used was a census, where the entire population became the sample in this study. The data was analyzed using multiple linear regression analysis and residual tests to ensure data validity and reliability.

Research Results

The results of the study showed that simultaneously, factors such as local government accounting systems, competencies, financial administration, and management of regional property have a significant influence on the performance of regional financial managers. This shows that the four factors are interrelated and influence each other in improving the performance of financial managers. Partially, the results of the analysis also show that the regional government accounting system and regional property management have a significant positive influence on the performance of financial managers. This shows the importance of implementing a good and efficient accounting system in the management of regional finances, as well as the management of optimal regional property to improve performance.

The Role of Welfare Allowances

One of the important findings of this study is that the welfare allowance functions as a mediator that is able to strengthen the relationship between the factors analyzed and the performance of financial managers. This shows that the provision of welfare allowances to regional financial managers can increase their motivation and performance, thus supporting the effectiveness of financial management in the regions.

Conclusion

From the analysis conducted, it can be concluded that there are various factors that simultaneously and partially affect the performance of regional financial managers in the Samosir Regency Government. The application of a good local government accounting system, increasing competencies, management of regional property, and welfare allowances becomes an important aspect that must be considered to improve the performance of financial managers. This research is expected to provide strong insight and basis for decision makers in designing policies that support the improvement of the performance of regional financial managers.

Recommendations

Based on the findings of this study, the following recommendations are made:

Implementation of a good local government accounting system: The government should implement a good and efficient accounting system that is aligned with the needs of the region.
Increasing competencies: The government should provide training and development programs to increase the competencies of financial managers.
Management of regional property: The government should manage regional property optimally to improve performance.
Provision of welfare allowances: The government should provide welfare allowances to regional financial managers to increase their motivation and performance.

Limitations of the Study

This study has several limitations, including:

Sampling technique: The study used a census sampling technique, which may not be representative of the entire population.
Data collection: The study relied on self-reported data from financial managers, which may be subject to biases and errors.
Analysis: The study used multiple linear regression analysis, which may not capture the complexity of the relationships between the variables.

Future Research Directions

This study provides a foundation for future research in the area of regional financial management. Some potential future research directions include:

Investigating the impact of other factors: Future research could investigate the impact of other factors, such as leadership, organizational culture, and technology, on the performance of regional financial managers.
Examining the effectiveness of policies: Future research could examine the effectiveness of policies and programs designed to improve the performance of regional financial managers.
Developing a framework for regional financial management: Future research could develop a framework for regional financial management that takes into account the unique characteristics of regional governments.
Q&A: Analysis of Factors Affecting the Performance of Regional Financial Managers in the Samosir Regency Government with Welfare Allowances as Moderating Variables

Q: What is the main objective of this study?

A: The main objective of this study is to analyze the factors affecting the performance of regional financial managers in the Samosir Regency Government, with a focus on the role of welfare allowances as moderating variables.

Q: What are the factors that affect the performance of regional financial managers?

A: The factors that affect the performance of regional financial managers include local government accounting systems, competencies, financial administration, and management of regional property.

Q: How does the local government accounting system affect the performance of financial managers?

A: The local government accounting system provides the framework for financial management and reporting, and its implementation can have a significant positive influence on the performance of financial managers.

Q: What is the role of welfare allowances in improving the performance of financial managers?

A: Welfare allowances can function as a mediator that strengthens the relationship between the factors analyzed and the performance of financial managers, increasing their motivation and performance.

Q: What are the implications of this study for policymakers and decision-makers?

A: This study provides strong insight and basis for decision makers in designing policies that support the improvement of the performance of regional financial managers.

Q: What are the limitations of this study?

A: This study has several limitations, including the sampling technique, data collection, and analysis.

Q: What are the future research directions based on this study?

A: Future research could investigate the impact of other factors, such as leadership, organizational culture, and technology, on the performance of regional financial managers, examine the effectiveness of policies and programs designed to improve the performance of regional financial managers, and develop a framework for regional financial management.

Q: What are the recommendations based on this study?

A: The recommendations based on this study include the implementation of a good local government accounting system, increasing competencies, management of regional property, and provision of welfare allowances to regional financial managers.

Q: How can this study be applied in practice?

A: This study can be applied in practice by policymakers and decision-makers in designing policies and programs that support the improvement of the performance of regional financial managers.

Q: What are the benefits of this study?

A: The benefits of this study include providing a better understanding of the factors that affect the performance of regional financial managers, identifying the role of welfare allowances in improving performance, and providing a basis for decision makers in designing policies that support the improvement of performance.

Q: What are the potential applications of this study?

A: The potential applications of this study include improving the performance of regional financial managers, enhancing the effectiveness of financial management in the regions, and supporting the achievement of regional development goals.

Q: How can this study be replicated or extended?

A: This study can be replicated or extended by investigating the impact of other factors, examining the effectiveness of policies and programs, and developing a framework for regional financial management.