Transforming Civil Servant Performance Through Accounting Information Systems and Competency Development: A Case Study at Bantimurung District Office
DOI:
https://doi.org/10.37476/presed.v3i1.89Kata Kunci:
Accounting Information System, Civil Servant Competence, Digital Bureaucracy, Public Sector Performance, Competency DevelopmentAbstrak
This study aims to analyze the implementation of accounting information systems and competency development as strategic factors in improving the performance of civil servants (ASN) at the Bantimurung District Office. A qualitative descriptive approach with a case study strategy was employed, involving interviews, direct observation, and documentation. The findings indicate that the accounting information system enhanced administrative efficiency, financial reporting accuracy, and transparency. Meanwhile, competency development through technical training and mentoring increased the readiness of civil servants to utilize digital systems effectively. The synergy between system implementation and employee competence was found to be crucial for sustainable performance transformation. These results underline the importance of employee engagement and technological acceptance as prerequisites for successful digital innovation in local bureaucracies
Referensi
Anggiani, S., & Widayat, T. A. (2024). The influence of competence on organizational performance in government institutions: A case study. International Social Science, 3(1), 112–120. https://iss.internationaljournallabs.com/index.php/iss/article/view/756
Anggraini, A., & Kalangi, L. (2024). The influence of accounting information systems, internal control systems and human resource competencies on the quality of financial reports with regional government. Cognitive Finance and Accounting: Business Research, 4(1), 41–50. https://app.scholarai.io/paper?paper_id=DOI:10.58784/cfabr.163&original_url=http%3A%2F%2Fjurnal.ywnr.org%2Findex.php%2Fcfabr%2Farticle%2Fview%2F163
Arman, A., Junaidin, J., & Haeril, H. (2024). The performance achievement of bureaucratic reform in Bima Regency: A perspective of public administration. Jurnal Governansi dan Layanan Publik, 6(2), 233–244. https://app.scholarai.io/paper?paper_id=DOI:10.47650/jglp.v6i2.1550&original_url=https%3A%2F%2Fjournal.unpacti.ac.id%2Findex.php%2FJGLP%2Farticle%2Fview%2F1550
Casalino, N., Saso, T., Borin, B., & Massella, E. (2020). Digital competences for civil servants and digital ecosystems for more effective working processes in public organizations. In A. R. Meiselwitz (Ed.), Social computing and social media. Participation, user experience, consumer experience, and applications of social computing (pp. 319–335). Springer. https://link.springer.com/chapter/10.1007/978-3-030-47355-6_21
Christensen, T., & Lægreid, P. (2020). New public management: Design, resistance, or transformation? A study of how modern reforms are received in a civil service system. Journal of Public Administration Research and Theory, 30(1), 1–22. https://www.jstor.org/stable/3380777
Dwivedi, Y. K., Hughes, L., Baabdullah, A. M., Ribeiro-Navarrete, S., Giannakis, M., Al-Debei, M. M., ... & Rana, N. P. (2021). Artificial intelligence (AI): Multidisciplinary perspectives on emerging challenges, opportunities, and agenda for research, practice and policy. International Journal of Information Management, 57, 102–141. https://link.springer.com/article/10.1007/s10257-021-00502-9
Handayani, K., Rivai, F. H., & Asropi, A. (2024). Strategy to enhance the competencies of civil servants at the regional revenue agency office of Bekasi City. Jurnal Apresiasi Ekonomi, 12(2), 145–157. https://app.scholarai.io/paper?paper_id=DOI:10.31846/jae.v12i2.780&original_url=https%3A%2F%2Fitskhatulistiwa.ac.id%2Fojsapresiasiekonomi%2Findex.php%2Fapresiasiekonomi%2Farticle%2Fview%2F780
Kurnia, N., & Miqdad, M. (2023). The effect of implementing accounting information systems, internal control systems, and human resource competence on the quality of Lumajang regency government financial reports. Muhasabatuna: Jurnal Akuntansi Syariah, 5(2), 100–110. https://app.scholarai.io/paper?paper_id=DOI:10.54471/muhasabatuna.v5i2.2669&original_url=https%3A%2F%2Fejournal.iaisyarifuddin.ac.id%2Findex.php%2Fmuhasabatuna%2Farticle%2Fview%2F2669
Laourou, A. B. (2022). Ascertaining the progress and challenges of implementing data mining technology in the accounting information systems of public sector functions in developing economies. Brunel University Research Archive (BURA). https://bura.brunel.ac.uk/handle/2438/26088
Qader, K. S., Ismeal, B. A., Aziz, H. M., & Hamza, P. A. (2021). The effect of human resources management skills on accounting information quality in Kurdistan public sector. ResearchGate. https://www.researchgate.net/publication/352744186_The_Effect_of_Human_Resources_Management_Skills_on_Accounting_Information_Quality_in_Kurdistan_Public_Sector
Sofyani, H. (2024). Development of accounting information system quality in local government: Mediating role of accounting competency. Journal of Public Administration Studies, 6(1), 49–63. https://search.ebscohost.com/login.aspx?direct=true&profile=ehost&scope=site&authtype=crawler&jrnl=24764698&AN=176060929
Sumaryati, A., & Novitasari, E. P. (2020). Accounting information system, internal control system, human resource competency and quality of local government financial statements in Indonesia. Journal of Asian Finance, Economics and Business, 7(10), 795–802. https://app.scholarai.io/paper?paper_id=DOI:10.13106/JAFEB.2020.VOL7.N10.795&original_url=https%3A%2F%2Fwww.academia.edu%2Fdownload%2F93717586%2FJAKO202029062616700.pdf
Waruwu, A., Humaizi, D. K., & Sihombing, T. (2025). The role of human resource education in strengthening public service transformation: A case study of the North Nias District Government. Central and Eastern European Online Library, 4(1), 98–112. https://www.ceeol.com/search/article-detail?id=1339418
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Proceeding of Research and Civil Society Desemination
Artikel ini berlisensi Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
