Qualitative analysis of it reliability and security in local government financial reporting

The study aims to explore and analyze the reliability and security of information technology (IT) in local government financial reporting in Indonesia. IT reliability and security are important factors in financial management, as reliable and secure information supports decision-making, attracts inv...

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Main Authors: Dailibas Dailibas, R Nasution, Chaerudin Chaerudin, Muhammad Nasim Harahap
Format: Article
Language:English
Published: Indonesian Institute for Counseling, Education and Therapy (IICET) 2024-12-01
Series:JPPI (Jurnal Penelitian Pendidikan Indonesia)
Subjects:
Online Access:https://jurnal.iicet.org/index.php/jppi/article/view/4896
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author Dailibas Dailibas
R Nasution
Chaerudin Chaerudin
Muhammad Nasim Harahap
author_facet Dailibas Dailibas
R Nasution
Chaerudin Chaerudin
Muhammad Nasim Harahap
author_sort Dailibas Dailibas
collection DOAJ
description The study aims to explore and analyze the reliability and security of information technology (IT) in local government financial reporting in Indonesia. IT reliability and security are important factors in financial management, as reliable and secure information supports decision-making, attracts investment and builds public trust. However, threats to IT reliability and security can lead to negative consequences, such as data inaccuracies or the risk of information leakage. This research uses a qualitative approach with case studies on two local governments that have adopted IT in the financial reporting process. Data were obtained through in-depth interviews, observations and document reviews. The analysis focused on the impact of IT reliability and security on financial administration performance. The results show that improving IT reliability and security has a significant positive impact on local government financial management. Concrete impacts include increased public trust, operational efficiency and financial accountability. IT system reliability enables fast and accurate data processing, while IT security protects sensitive information from cyber threats. This research makes an important contribution by supporting previous research and expanding the discussion on the relationship between IT security and public trust, which has previously been less explored. The practical implications include recommendations for strengthening regulations and budget allocations for better IT infrastructure, as well as guidance on effective IT implementation strategies. The findings confirm that IT reliability and security are key elements in building a transparent and efficient local government administration system.
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institution Kabale University
issn 2477-8524
2502-8103
language English
publishDate 2024-12-01
publisher Indonesian Institute for Counseling, Education and Therapy (IICET)
record_format Article
series JPPI (Jurnal Penelitian Pendidikan Indonesia)
spelling doaj-art-4f9eecf9460e48fab024d302676860da2025-01-27T12:46:15ZengIndonesian Institute for Counseling, Education and Therapy (IICET)JPPI (Jurnal Penelitian Pendidikan Indonesia)2477-85242502-81032024-12-0110472474010.29210/0202448962427Qualitative analysis of it reliability and security in local government financial reportingDailibas Dailibas0R Nasution1Chaerudin Chaerudin2Muhammad Nasim Harahap3Universitas SingaperbangsaUniversitas SingaperbangsaUniversitas SingaperbangsaUniversitas SingaperbangsaThe study aims to explore and analyze the reliability and security of information technology (IT) in local government financial reporting in Indonesia. IT reliability and security are important factors in financial management, as reliable and secure information supports decision-making, attracts investment and builds public trust. However, threats to IT reliability and security can lead to negative consequences, such as data inaccuracies or the risk of information leakage. This research uses a qualitative approach with case studies on two local governments that have adopted IT in the financial reporting process. Data were obtained through in-depth interviews, observations and document reviews. The analysis focused on the impact of IT reliability and security on financial administration performance. The results show that improving IT reliability and security has a significant positive impact on local government financial management. Concrete impacts include increased public trust, operational efficiency and financial accountability. IT system reliability enables fast and accurate data processing, while IT security protects sensitive information from cyber threats. This research makes an important contribution by supporting previous research and expanding the discussion on the relationship between IT security and public trust, which has previously been less explored. The practical implications include recommendations for strengthening regulations and budget allocations for better IT infrastructure, as well as guidance on effective IT implementation strategies. The findings confirm that IT reliability and security are key elements in building a transparent and efficient local government administration system.https://jurnal.iicet.org/index.php/jppi/article/view/4896financial statementslocal governmentinformation technologyit reliabilityit security
spellingShingle Dailibas Dailibas
R Nasution
Chaerudin Chaerudin
Muhammad Nasim Harahap
Qualitative analysis of it reliability and security in local government financial reporting
JPPI (Jurnal Penelitian Pendidikan Indonesia)
financial statements
local government
information technology
it reliability
it security
title Qualitative analysis of it reliability and security in local government financial reporting
title_full Qualitative analysis of it reliability and security in local government financial reporting
title_fullStr Qualitative analysis of it reliability and security in local government financial reporting
title_full_unstemmed Qualitative analysis of it reliability and security in local government financial reporting
title_short Qualitative analysis of it reliability and security in local government financial reporting
title_sort qualitative analysis of it reliability and security in local government financial reporting
topic financial statements
local government
information technology
it reliability
it security
url https://jurnal.iicet.org/index.php/jppi/article/view/4896
work_keys_str_mv AT dailibasdailibas qualitativeanalysisofitreliabilityandsecurityinlocalgovernmentfinancialreporting
AT rnasution qualitativeanalysisofitreliabilityandsecurityinlocalgovernmentfinancialreporting
AT chaerudinchaerudin qualitativeanalysisofitreliabilityandsecurityinlocalgovernmentfinancialreporting
AT muhammadnasimharahap qualitativeanalysisofitreliabilityandsecurityinlocalgovernmentfinancialreporting