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

https://doi.org/10.35912/sakman.v4i2.3886
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.

Conclusions: SPBE risk management, data management and ICT asset management has a positive and significant effect on the quality of 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
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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), 377–389. https://doi.org/10.35912/sakman.v4i2.3886
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Issue & Section
Vol. 4 No. 2 (2025): Januari
Articles
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References

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    Arkarizki, D., Irawati, R. I., & Sukarno, D. (2023). Transparansi Organisasi dalam Pengelolaan Informasi Publik pada Dinas Kebudayaan dan Pariwisata Kota Bandung. JANE: Jurnal Administrasi Negara, 14(2), 594-605. doi:https://doi.org/10.24198/jane.v14i2.45111

    Arman, A. A., Ramadhan, G., & Fajrin, M. (2015). Design of Data Management Guideline for Open Data Implementation: Case Study in Indonesia. Paper presented at the EGOSE '15: Proceedings of the 2015 2nd International Conference on Electronic Governance and Open Society: Challenges in Eurasia.

    Bataineh, L., & Abu-Shanab, E. (2016). How Perceptions of E-Participation Levels Influence the Intention to Use E-Government Websites. Transforming Government: People, Process and Policy, 10(2), 315-334. doi:https://doi.org/10.1108/TG-12-2015-0058

    Bisma, R. (2022). Manajemen Risiko Aset Teknologi Informasi: Studi kasus Implementasi Manajemen Risiko SPBE Dinas Komunikasi dan Informatika Pemerintah Kota Balikpapan. JIEET (Journal of Information Engineering and Educational Technology), 6(2), 73-79. doi:https://doi.org/10.26740/jieet.v6n2.p73-79

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    Dumas, M., Rosa, M. L., Mendling, J., & Reijers, H. A. (2018). Fundamentals of Business Process Management Second Edition. New York: Springer.

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    Gherasim, Z., & Ionescu, L. (2019). The Financial Accountability of E-Government: The Informationtransparency of Decision-Making Processes in Public Organizations. Annals of Spiru Haret University: Economic Series, 19(3), 23-32. doi:https://doi.org/10.26458/1937

    Harisdayanti, D., Fauzi, R., & Mulyana, R. (2020). Perancangan Manajemen Risiko Operasional pada SPBE/E-Government Berdasarkan Permen PANRB Nomor 5 Tahun 2020: Studi Kasus Pemerintah Kabupaten Bandung. eProceedings of Engineering, 7(2), 7348-7353.

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    Juliyanti, W. (2022). Studi Deskriptif: Determinan Teknologi, Informasi dan Komunikasi dalam Pengungkapan LKPD di Indonesia. Studi Akuntansi, Keuangan, dan Manajemen, 2(2), 121-134. doi:https://doi.org/10.35912/sakman.v2i2.1670

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    Kumar, D., & Patnaikuni, I. (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, 2(3), 246-255. doi:https://doi.org/10.1504/IJBEAM.2023.130539

    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 IPTEK-KOM (Jurnal Ilmu Pengetahuan dan Teknologi Komunikasi), 22(2), 207-222. doi:https://doi.org/10.17933/iptekkom.22.2.2020.207-222

    Kusnawati, E. F., Amartur, K., Armanu, A., & Hadiwidjojom, D. (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), 567-575. doi:https://doi.org/10.21776/ub.jam.2019.017.04.01

    Legowo, N., Wang, G., Hammam, S. A., 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), 448-452. doi:https://doi.org/10.1109/ICIMTech53080.2021.9535002

    Lulaj, E., Zarin, I., & Rahman, S. (2022). A Novel Approach to Improving E?Government Performance from Budget Challenges in Complex Financial Systems. Complexity, 1, 1-16. doi:https://doi.org/10.1155/2022/2507490

    Mela, F. Y., & Betria, I. (2022). Pemodelan Proses Bisnis Menggunakan Business Process Modelling Notation (BPMN) (Studi Kasus Bank Sampah Universitas Pasir Pengaraian). AKPEM: Jurnal Akuntansi Keuangan dan Akuntansi Pemerintahan, 4(2). doi:https://doi.org/10.30606/akpem.v4i2.1787

    Nasir, A. A. i. M., Azri, S., & Ujang, U. (2022). Asset Management in Malaysia: Current Status. IOP Conference Series: Earth and Environmental Science, 1064, 1-15. doi:https://doi.org/10.1088/1755-1315/1064/1/012035

    Nugraha, Y. D., & Novianty, I. (2022). Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan di Pemerintahan Daerah Kabupaten Bandung. Prosiding Industrial Research Workshop and National Seminar, 13(1), 1408-1411. doi:https://doi.org/10.35313/irwns.v13i01.4299

    Pangaribuan, H., Sunarsi, D., Santoso, A., Wahyuni, E. S., & Yoewono, H. (2023). Quality of Financial Statement and the Factors that Influence it. Jurnal Akuntansi, 27(1), 176-196. doi:https://doi.org/10.24912/ja.v27i1.1206

    Pathak, J. (2005). Information Technology Auditing: An Evolving Agenda. New York: Springer.

    Peraturan Gubernur (Pergub) Provinsi Banten Nomor 19 Tahun 2021 tentang Penyelanggara Sistem Pemerintahan Berbasis Elektronik Dengan Rahmat Tuhan Yang Maha Esa.

    Peraturan Menteri Negara Perencanaan Pembangunan Nasional/Kepala Badan Perencanaan Pembangunan Nasional Nomor 16 Tahun 2020 tentang Manajemen Data Sistem Pemerintahan Berbasis Elektronik.

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    Salasa, S. B., Agushinta, D., & Supomo, F. Y. (2020). Information Technology Asset Governance Analysis of Cobit 5 with Domain BAI09 Manage Assets (Case Study: A Life Insurance Company). Science, 5(3), 181-186.

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    Sitaresmi, S., & Wahyudi, H. Pengaruh SiLPA dan PAD terhadap Serapan Anggaran di Provinsi Lampung. Studi Akuntansi, Keuangan, dan Manajemen, 2(1), 29-44. doi:https://doi.org/10.35912/sakman.v2i1.1428

    Sugiarti, T., & Rusmana, O. (2022). Kesediaan Mengadopsi Sistem Aplikasi Pengelolaan Keuangan Sekolah (Siperkasa) dengan Pendekatan Technology Acceptance Model. Studi Ilmu Manajemen dan Organisasi, 3(2), 327-340. doi:https://doi.org/10.35912/simo.v3i2.1270

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    Thomas, M. A., Cipolla, J., Lambert, B., & Carter, L. (2019). Data Management Maturity Assessment of Public Sector Agencies. Government Information Quarterly, 36(4). doi:https://doi.org/10.1016/j.giq.2019.101401

    Trigo, A., Belfo, F., & Estebanez, R. P. (2016). Accounting Information Systems: Evolving Towards a Business Process Oriented Accounting. Procedia Computer Science, 100, 987-994. doi:https://doi.org/10.1016/j.procs.2016.09.264

    Trischler, J., & Westman Trischler, J. (2022). Design For Experience – A Public Service Design Approach in the Age of Digitalization. Public Management Review, 24(8), 1251-1270. doi:https://doi.org/10.1080/14719037.2021.1899272

    Weill, P., & Ross, J. W. (2004). IT Governance: How Top Performers Manage IT Decision Rights For Superior Results. Cambridge: Harvard Business Publishing.

    Yuniati, D., & Halim, A. (2017). Analisis Pengelolaan Aset Tetap dengan Pendekatan Asset Life Cycle Management pada Pemerintah Kota Surakarta. ABIS: Accounting and Business Information Systems Journal, 7(4). doi:https://doi.org/10.22146/abis.v7i4.58857

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  2. Arkarizki, D., Irawati, R. I., & Sukarno, D. (2023). Transparansi Organisasi dalam Pengelolaan Informasi Publik pada Dinas Kebudayaan dan Pariwisata Kota Bandung. JANE: Jurnal Administrasi Negara, 14(2), 594-605. doi:https://doi.org/10.24198/jane.v14i2.45111
  3. Arman, A. A., Ramadhan, G., & Fajrin, M. (2015). Design of Data Management Guideline for Open Data Implementation: Case Study in Indonesia. Paper presented at the EGOSE '15: Proceedings of the 2015 2nd International Conference on Electronic Governance and Open Society: Challenges in Eurasia.
  4. Bataineh, L., & Abu-Shanab, E. (2016). How Perceptions of E-Participation Levels Influence the Intention to Use E-Government Websites. Transforming Government: People, Process and Policy, 10(2), 315-334. doi:https://doi.org/10.1108/TG-12-2015-0058
  5. Bisma, R. (2022). Manajemen Risiko Aset Teknologi Informasi: Studi kasus Implementasi Manajemen Risiko SPBE Dinas Komunikasi dan Informatika Pemerintah Kota Balikpapan. JIEET (Journal of Information Engineering and Educational Technology), 6(2), 73-79. doi:https://doi.org/10.26740/jieet.v6n2.p73-79
  6. Chaffey, D., & Wood, S. (2005). Business Information Management: Improving Performance Using Information Systems. New Jersey: Financial Times Prentice Hall.
  7. Chaidir, J., & Haerofiatna, H. (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. doi:https://doi.org/10.37745/ijccs.2014/vol11n11725
  8. Dumas, M., Rosa, M. L., Mendling, J., & Reijers, H. A. (2018). Fundamentals of Business Process Management Second Edition. New York: Springer.
  9. Fauzan, M., & Fachruddin, R. (2021). Pengaruh Sistem Informasi Manajemen Daerah, Kualitas Data Input, dan Faktor Eksternal Terhadap Kualitas Laporan Keuangan (Studi Empiris SKPD Kota Medan). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 6(2), 216-225.
  10. Gherasim, Z., & Ionescu, L. (2019). The Financial Accountability of E-Government: The Informationtransparency of Decision-Making Processes in Public Organizations. Annals of Spiru Haret University: Economic Series, 19(3), 23-32. doi:https://doi.org/10.26458/1937
  11. Harisdayanti, D., Fauzi, R., & Mulyana, R. (2020). Perancangan Manajemen Risiko Operasional pada SPBE/E-Government Berdasarkan Permen PANRB Nomor 5 Tahun 2020: Studi Kasus Pemerintah Kabupaten Bandung. eProceedings of Engineering, 7(2), 7348-7353.
  12. Izaaz, A. Z., & Khudri, T. (2023). Analysis of Management Information System for Financial Data Management (Case Study XYZ Polytechnic). Jurnal AKSI (Akuntansi dan Sistem Informasi), 8(2), 166-174. doi:https://doi.org/10.32486/aksi.v8i2.499
  13. Juliyanti, W. (2022). Studi Deskriptif: Determinan Teknologi, Informasi dan Komunikasi dalam Pengungkapan LKPD di Indonesia. Studi Akuntansi, Keuangan, dan Manajemen, 2(2), 121-134. doi:https://doi.org/10.35912/sakman.v2i2.1670
  14. Kamalia, A., & Firmansyah, A. (2024). Peran Moderasi Kepemimpinan dalam Pengujian Akuntabilitas Kinerja Pemerintah. Jurnal Akuntansi, Keuangan, dan Manajemen, 5(4), 311-325. doi:https://doi.org/10.35912/jakman.v5i4.3228
  15. Kumar, D., & Patnaikuni, I. (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, 2(3), 246-255. doi:https://doi.org/10.1504/IJBEAM.2023.130539
  16. 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 IPTEK-KOM (Jurnal Ilmu Pengetahuan dan Teknologi Komunikasi), 22(2), 207-222. doi:https://doi.org/10.17933/iptekkom.22.2.2020.207-222
  17. Kusnawati, E. F., Amartur, K., Armanu, A., & Hadiwidjojom, D. (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), 567-575. doi:https://doi.org/10.21776/ub.jam.2019.017.04.01
  18. Legowo, N., Wang, G., Hammam, S. A., 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), 448-452. doi:https://doi.org/10.1109/ICIMTech53080.2021.9535002
  19. Lulaj, E., Zarin, I., & Rahman, S. (2022). A Novel Approach to Improving E?Government Performance from Budget Challenges in Complex Financial Systems. Complexity, 1, 1-16. doi:https://doi.org/10.1155/2022/2507490
  20. Mela, F. Y., & Betria, I. (2022). Pemodelan Proses Bisnis Menggunakan Business Process Modelling Notation (BPMN) (Studi Kasus Bank Sampah Universitas Pasir Pengaraian). AKPEM: Jurnal Akuntansi Keuangan dan Akuntansi Pemerintahan, 4(2). doi:https://doi.org/10.30606/akpem.v4i2.1787
  21. Nasir, A. A. i. M., Azri, S., & Ujang, U. (2022). Asset Management in Malaysia: Current Status. IOP Conference Series: Earth and Environmental Science, 1064, 1-15. doi:https://doi.org/10.1088/1755-1315/1064/1/012035
  22. Nugraha, Y. D., & Novianty, I. (2022). Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan di Pemerintahan Daerah Kabupaten Bandung. Prosiding Industrial Research Workshop and National Seminar, 13(1), 1408-1411. doi:https://doi.org/10.35313/irwns.v13i01.4299
  23. Pangaribuan, H., Sunarsi, D., Santoso, A., Wahyuni, E. S., & Yoewono, H. (2023). Quality of Financial Statement and the Factors that Influence it. Jurnal Akuntansi, 27(1), 176-196. doi:https://doi.org/10.24912/ja.v27i1.1206
  24. Pathak, J. (2005). Information Technology Auditing: An Evolving Agenda. New York: Springer.
  25. Peraturan Gubernur (Pergub) Provinsi Banten Nomor 19 Tahun 2021 tentang Penyelanggara Sistem Pemerintahan Berbasis Elektronik Dengan Rahmat Tuhan Yang Maha Esa.
  26. Peraturan Menteri Negara Perencanaan Pembangunan Nasional/Kepala Badan Perencanaan Pembangunan Nasional Nomor 16 Tahun 2020 tentang Manajemen Data Sistem Pemerintahan Berbasis Elektronik.
  27. Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 5 Tahun 2020 tentang Pedoman Manajemen Risiko Sistem Pemerintahan Berbasis Elektronik.
  28. Peraturan Presiden (Perpres) Nomor 95 Tahun 2018 tentang Sistem Pemerintahan Berbasis Elektronik.
  29. Sahid, A., Maleh, Y., & Belaissaoui, M. (2018). A Practical Agile Framework for IT Service and Asset Management ITSM/ITAM Through a Case Study. Journal of Cases on Information Technology (JCIT), 20(4), 71-92. doi:https://doi.org/10.4018/jcit.2018100105
  30. Salasa, S. B., Agushinta, D., & Supomo, F. Y. (2020). Information Technology Asset Governance Analysis of Cobit 5 with Domain BAI09 Manage Assets (Case Study: A Life Insurance Company). Science, 5(3), 181-186.
  31. Sekaran, U., & Bougie, R. (2017). Metode Penelitian untuk Bisnis: Pendekatan Pengembangan Keahlian Edisi 6. Jakarta: Penerbit Salemba Empat.
  32. Simota, J., Tupa, J., & Steiner, F. (2018). Risk Management to Enhance Performance in the Construction SME Sector; Theory and Case Study. In C. Oduoza (Ed.), Risk Management Treatise for Engineering Practitioners (pp. 139-156). United Kingdom: IntechOpen.
  33. Sitaresmi, S., & Wahyudi, H. Pengaruh SiLPA dan PAD terhadap Serapan Anggaran di Provinsi Lampung. Studi Akuntansi, Keuangan, dan Manajemen, 2(1), 29-44. doi:https://doi.org/10.35912/sakman.v2i1.1428
  34. Sugiarti, T., & Rusmana, O. (2022). Kesediaan Mengadopsi Sistem Aplikasi Pengelolaan Keuangan Sekolah (Siperkasa) dengan Pendekatan Technology Acceptance Model. Studi Ilmu Manajemen dan Organisasi, 3(2), 327-340. doi:https://doi.org/10.35912/simo.v3i2.1270
  35. Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D Edisi 2. Bandung: Alfabeta.
  36. Sumtaky, M., Chandrarin, G., & Sanusi, A. (2018). Effect of Elements of Regional Financial Management towards SKPD Regency/City Performance and Its Implicationon Public Service. International research journal of engineering, IT & scientific research, 4(2), 73-86.
  37. Thomas, M. A., Cipolla, J., Lambert, B., & Carter, L. (2019). Data Management Maturity Assessment of Public Sector Agencies. Government Information Quarterly, 36(4). doi:https://doi.org/10.1016/j.giq.2019.101401
  38. Trigo, A., Belfo, F., & Estebanez, R. P. (2016). Accounting Information Systems: Evolving Towards a Business Process Oriented Accounting. Procedia Computer Science, 100, 987-994. doi:https://doi.org/10.1016/j.procs.2016.09.264
  39. Trischler, J., & Westman Trischler, J. (2022). Design For Experience – A Public Service Design Approach in the Age of Digitalization. Public Management Review, 24(8), 1251-1270. doi:https://doi.org/10.1080/14719037.2021.1899272
  40. Weill, P., & Ross, J. W. (2004). IT Governance: How Top Performers Manage IT Decision Rights For Superior Results. Cambridge: Harvard Business Publishing.
  41. Yuniati, D., & Halim, A. (2017). Analisis Pengelolaan Aset Tetap dengan Pendekatan Asset Life Cycle Management pada Pemerintah Kota Surakarta. ABIS: Accounting and Business Information Systems Journal, 7(4). doi:https://doi.org/10.22146/abis.v7i4.58857