The Influence of Management Domain on Financial Business Processes in Official Regional Apparatus Organization of Banten Province

Published: Jan 3, 2025

Abstract:

Purpose: This study examines the effects of the risk management of electronic based government systems, data management, IT asset management on the quality of financial business processes in the regional apparatus organization of the Province of Banten

Methodology: The research uses quantitative research method.

This study used a questionnaire to collect data and supplemented by interviews with division SPBE in Diskominfo. The data analyzed using Structural Equation Modeling Partial Least Square with help of software Smart PLS version 4.1.0.9.

Results/findings: risk management of electronic based government systems, data management, IT asset management positively affect financial business processes

Limitations: Recommendations for future research are to add variables in the management domain or other domains.

Contribution: This research advances our knowledge and comprehension of e-government in Indonesia, especially in local government.

Keywords:
1. risk management of electronic based government systems
2. data management
3. IT asset management
4. financial business processes
Authors:
1 . Ahmad Hafiz Ismail
2 . Hamzah Ritchi
3 . Zaldy Adrianto
How to Cite
Ismail, A. H. ., Hamzah Ritchi, & Zaldy Adrianto. (2025). The Influence of Management Domain on Financial Business Processes in Official Regional Apparatus Organization of Banten Province. Studi Akuntansi, Keuangan, Dan Manajemen, 4(2), 375–387. https://doi.org/10.35912/sakman.v4i2.3886

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References

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    Bisma, Rahadian. 2022. “Risiko Aset Teknologi Informasi: Studi Kasus Implementasi Manajemen Risiko SPBE Dinas Komunikasi Dan Informatika Pemerintah Kota Balikpapan.” Journal of Information Engineering and Educational Technology 6(2): 73–79.

    Chaffey, D., & Wood, S. (2005). Business information management: Improving performance using information systems (p. 662). Harlow: Financial Times Prentice Hall.

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    Chun, Soon Ae, Stuart Shulman, Rodrigo Sandoval, and Eduard Hovy. 2010. “Government 2.0: Making Connections between Citizens, Data and Government.” Information Polity 15(1–2): 1–9.

    Data Management Policies And Practices In Government. 2022 : Asian Development Bank and Amazon Web Services Institute

    Dhirendra Kumar and Indubhushan Patnaikuni .2023”impact of asset management on council's service delivery, service planning and long-term financial planning” International Journal of the Built Environment and Asset Management Vol. 2, No. 3

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    Erlin Ferida Kusnawati, Khishigjargal Amartur, Armanu, and Djumilah Hadiwidjojom. 2019. “Effectiveness of Asset Management in the Public Sector with the Application of Asset Management, Accountability, Monitoring and Evaluation, and Quality of Human Resources (Case Study in Government of Blitar City-East Java).” Jurnal Aplikasi Manajemen 17(4): 567–75.

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    Lulaj, Enkeleda, Ismat Zarin, and Shawkat Rahman. 2022. “A Novel Approach to Improving E-Government Performance from Budget Challenges in Complex Financial Systems.” Complexity 2022.

    Nasir, Amalin A.Ishah Mohd, Suhaibah Azri, and Uznir Ujang. 2022. “Asset Management in Malaysia: Current Status.” IOP Conference Series: Earth and Environmental Science 1064(1).

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    Pathak, J. (2005). Information technology auditing: an evolving agenda. Springer Science & Business Media.

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    Sahid, Abdelkebir, Yassine Maleh, and Mustapha Belaissaoui. 2018. “A Practical Agile Framework for IT Service and Asset Management ITSM/ITAM through a Case Study.” Journal of Cases on Information Technology 20(4): 71–92.

    Salasa, Samjar Berti, Dewi Agushinta, and Fani Yayuk Yayuk Supomo. 2020. “Information Technology Asset Governance Analysis of Cobit 5 with Domain BAI09 Manage Assets (Case Study: A Life Insurance Company).” International Research Journal of Advanced Engineering and Science 5(3): 181–86.

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    Simota, Jan, Jiri Tupa*, and Frantisek Steiner. 2018. “Risk Management to Enhance Performance in the Construction SME Sector; Theory and Case Study.” Risk Management Treatise for Engineering Practitioners.

    Sugiyono. 2019 . Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

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    Titi Sugiarti, and Oman Rusmana. 2022. “Kesediaan Mengadopsi Sistem Aplikasi Pengelolaan Keuangan Sekolah (Siperkasa) Dengan Pendekatan Technology Acceptance Model.” Studi Ilmu Manajemen dan Organisasi 3(2): 327–40.

    Thomas, Manoj A., Joseph Cipolla, Bob Lambert, and Lemuria Carter. 2019. “Data Management Maturity Assessment of Public Sector Agencies.” Government Information Quarterly 36(4): 101401.

    Trigo, António, Fernando Belfo, and Raquel Pérez Estébanez. 2016. “Accounting Information Systems: Evolving towards a Business Process Oriented Accounting.” Procedia Computer

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    Weill, Peter., & Ross Jeanne W. (2004). IT Governance : How To Perforrmance Manage IT Decision Rights for Superior Results. USA : Harvard Business School Press

  1. Alfia Kamalia, and Amrie Firmansyah. 2024. “Peran Moderasi Kepemimpinan dalam Pengujian Akuntabilitas Kinerja Pemerintah.” Studi Akuntansi, Keuangan, dan Manajemen 5(4): 311–325.
  2. Ananda, Salsabila Dwi, Arnida Wahyuni Lubis, and Hotbin Hasugian. 2024. “Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Badan Perencanaan Pembangunan Daerah Provinsi Sumatra Utara.” Studi Akuntansi, Keuangan, dan Manajemen 4(1): 161–68.
  3. Arman, Arry Akhmad, and Muhammad Fajrin. 2015. “Design of Data Management Guideline for Open Data Implementation ( Case Study in Indonesia ).” : 17–23.
  4. Bataineh, Lana, and Emad Abu-Shanab. 2016. “How Perceptions of E-Participation Levels Influence the Intention to Use E-Government Websites.” Transforming Government: People, Process and Policy 10(2): 315–34.
  5. Bisma, Rahadian. 2022. “Risiko Aset Teknologi Informasi: Studi Kasus Implementasi Manajemen Risiko SPBE Dinas Komunikasi Dan Informatika Pemerintah Kota Balikpapan.” Journal of Information Engineering and Educational Technology 6(2): 73–79.
  6. Chaffey, D., & Wood, S. (2005). Business information management: Improving performance using information systems (p. 662). Harlow: Financial Times Prentice Hall.
  7. Chaidir, John, and Haerofiatna Haerofiatna. 2023. “Development of Data Management in the Implementation of Electronic-Based Government in Serang Regency.” International Journal of Community and Cooperative Studies 11(1): 17–25.
  8. Chun, Soon Ae, Stuart Shulman, Rodrigo Sandoval, and Eduard Hovy. 2010. “Government 2.0: Making Connections between Citizens, Data and Government.” Information Polity 15(1–2): 1–9.
  9. Data Management Policies And Practices In Government. 2022 : Asian Development Bank and Amazon Web Services Institute
  10. Dhirendra Kumar and Indubhushan Patnaikuni .2023”impact of asset management on council's service delivery, service planning and long-term financial planning” International Journal of the Built Environment and Asset Management Vol. 2, No. 3
  11. Dumas, Marlon, Marcello La Rosa, Jan Mendling, and Hajo A. Reijers. 2018. Fundamentals of Business Process Management. Second Edition.
  12. Erlin Ferida Kusnawati, Khishigjargal Amartur, Armanu, and Djumilah Hadiwidjojom. 2019. “Effectiveness of Asset Management in the Public Sector with the Application of Asset Management, Accountability, Monitoring and Evaluation, and Quality of Human Resources (Case Study in Government of Blitar City-East Java).” Jurnal Aplikasi Manajemen 17(4): 567–75.
  13. Erlin Ferida Kusnawati, Khishigjargal Amartur, Armanu, and Djumilah Hadiwidjojom. 2019. “Effectiveness of Asset Management in the Public Sector with the Application of Asset Management, Accountability, Monitoring and Evaluation, and Quality of Human Resources (Case Study in Government of Blitar City-East Java).” Jurnal Aplikasi Manajemen 17(4): 567–75.
  14. FactSet. 2020, Data Management Best Practices In Financial Services.
  15. Fauzan, Muhammad. 2020. “Pengaruh Sistem Informasi Manajemen Daerah, Kualitas Data Input, Dan Faktor Eksternal Terhadap Kualitas Laporan Keuangan (Studi Empiris Skpd Kota Medan).” 6(2): 216–25.
  16. Gherasim, Zenovic, and Luminita IONESCU. 2019. “The Financial Accountability of E-Government: The Information Transparency of Decision-Making Processes in Public Organizations.” Annals of Spiru Haret University. Economic Series 19(3): 23–32.
  17. Harisdayanti, Desty, Rokhman Fauzi, and Rahmat Mulyana. 2020. “Perancangan Manajemen Risiko Operasional Pada Spbe/E-Gov Berdasarkan Permen Panrb Nomor 5 Tahun 2020: Studi Kasus Pemerintah Kabupaten Bandung Operational Risk Management Design on E-Gov/Spbe Based on Permen Panrb Nomor 5 Tahun 2020: Case Study Government.” 7(2): 7348–53.
  18. Hisar Pangaribuan et al. 2023. “Quality Of Financial Statement And The Factors That Influence It.” Jurnal Akuntansi 27(1): 176–96.
  19. https://beritabanten.com/sipd-belum-optimal-penatausahaan-keuangam-pemprov-banten-dilakukan-secara-manual/ diakses pada 15/11/2024.
  20. Juliyanti, Wiwin. 2022. “Studi Deskriptif: Determinan Teknologi, Informasi Dan Komunikasi Dalam Pengungkapan LKPD Di Indonesia.” Studi Akuntansi, Keuangan, dan Manajemen 2(2): 121–34.
  21. Kurniati, A., Nugroho, L. E., & Rizal, M. N. (2020). Manajemen risiko teknologi informasi pada e-government: ulasan literatur sistematis (Information Technology Risk Management on e-Government: Systematic Literature Review). Jurnal IPTEKKOM Jurnal Ilmu Pengetahuan & Teknologi Informasi, 22(2), 207-222.
  22. Laudon, Kenneth C Laudon. 2018. Information Systems, Organizations, and Strategy. Management Information Systems. NJ : Prentice-Hall
  23. Legowo, N., Wang, G., Hammam, S.A., Wirianto, Gunawan, A., & Girsang, H. (2021). Data Management 4.0 for Financial Service Authority (FSA): A Case Study in Indonesia. 2021 International Conference on Information Management and Technology (ICIMTech), 1, 448-452.
  24. Lulaj, Enkeleda, Ismat Zarin, and Shawkat Rahman. 2022. “A Novel Approach to Improving E-Government Performance from Budget Challenges in Complex Financial Systems.” Complexity 2022.
  25. Nasir, Amalin A.Ishah Mohd, Suhaibah Azri, and Uznir Ujang. 2022. “Asset Management in Malaysia: Current Status.” IOP Conference Series: Earth and Environmental Science 1064(1).
  26. Naskah Akademik Rancangan Peraturan Daerah Provinsi Banten Tentang Satu Data Pembangunan: Pusat Pengembangan dan Pemberdayaan Desa Universitas Padjadjaran (2022)
  27. Nugraha, Yoga Dila, and Ira Novianty. 2022. “Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Di Pemerintahan Daerah Kabupaten Bandung.” Prosiding The 13th Industrial Research Workshop and National Seminar: 1408–11.
  28. Pathak, J. (2005). Information technology auditing: an evolving agenda. Springer Science & Business Media.
  29. Peraturan Gubernur Provinsi Nomor 19 Tahun 2021 tentang Penyelenggara Sistem Pemerintahan Berbasis Elektronik
  30. Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia Nomor 5 Tahun 2020 tentang Pedoman Manajemen Risiko Sistem Pemerintahan Berbasis Elektronik, Jakarta. 2020.
  31. Peraturan Menteri Perencanaan Pembangunan Nasional/Kepala Badan Perencanaan Pembangunan Nasional Republik Indonesia No 16 Tahun 2020 tentang Pedoman Manajemen Data Sistem Pemerintahan Berbasis Elektronik, Jakarta. 2020.
  32. Peraturan Pemerintah Nomor 28 Tahun 2020 tentang Perubahan atas Peraturan Pemerintah Nomor 27 Tahun 2014 Tentang Pengelolaan Barang Milik Negara/Daerah, Jakarta. 2020.
  33. Presiden Republik Indonesia, Peraturan Presiden Republik Indonesia Nomor 95 Tahun 2018 tentang Sistem Pemerintahan Berbasis Elektronik, Jakarta: Menteri Hukum dan Hak Asasi Manusia Republik Indonesia, 2018
  34. Sahid, Abdelkebir, Yassine Maleh, and Mustapha Belaissaoui. 2018. “A Practical Agile Framework for IT Service and Asset Management ITSM/ITAM through a Case Study.” Journal of Cases on Information Technology 20(4): 71–92.
  35. Salasa, Samjar Berti, Dewi Agushinta, and Fani Yayuk Yayuk Supomo. 2020. “Information Technology Asset Governance Analysis of Cobit 5 with Domain BAI09 Manage Assets (Case Study: A Life Insurance Company).” International Research Journal of Advanced Engineering and Science 5(3): 181–86.
  36. Sekaran , Uma and Roger Bougie. 2017 Metode Penelitian untuk Bisnis Pendekatan Pengembangan Keahlian. 6 th . Jakarta: Salemba Empat.
  37. Sekar Sitaresmi, and Heru Wahyudi. 2022. “Pengaruh SilPA dan PAD Terhadap Serapan Anggaran Di Provinsi Lampung. “Studi Akuntansi,Keuangan, dan Manajemen 2 (1): 29-44.
  38. Simota, Jan, Jiri Tupa*, and Frantisek Steiner. 2018. “Risk Management to Enhance Performance in the Construction SME Sector; Theory and Case Study.” Risk Management Treatise for Engineering Practitioners.
  39. Sugiyono. 2019 . Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
  40. Sumtaky, Maxion, Grahita Chandrarin, and Anwar Sanusi. 2018. “Effect of Elements of Regional Financial Management towards SKPD Regency/City Performance and Its Implication on Public Service.” International Research Journal of Engineering, IT & Scientific Research IRJEIS 4(2): 73–86.
  41. Titi Sugiarti, and Oman Rusmana. 2022. “Kesediaan Mengadopsi Sistem Aplikasi Pengelolaan Keuangan Sekolah (Siperkasa) Dengan Pendekatan Technology Acceptance Model.” Studi Ilmu Manajemen dan Organisasi 3(2): 327–40.
  42. Thomas, Manoj A., Joseph Cipolla, Bob Lambert, and Lemuria Carter. 2019. “Data Management Maturity Assessment of Public Sector Agencies.” Government Information Quarterly 36(4): 101401.
  43. Trigo, António, Fernando Belfo, and Raquel Pérez Estébanez. 2016. “Accounting Information Systems: Evolving towards a Business Process Oriented Accounting.” Procedia Computer
  44. Trischler, Jakob, and Jessica Westman Trischler. 2022. “Design for Experience–a Public Service Design Approach in the Age of Digitalization.” Public Management Review 24(8): 1251–70.
  45. Victoria Department of Treasury and Finance. (2004). Government Asset Policy Statement
  46. Weill, Peter., & Ross Jeanne W. (2004). IT Governance : How To Perforrmance Manage IT Decision Rights for Superior Results. USA : Harvard Business School Press