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Implementation of Regional Government Credit Cards (KKPD) as an Innovation in Regional Financial Management: Case Study of the South Sulawesi Provincial Government

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Boyke M. Siagian

    (Hasanuddin University)

Abstract

This study aims to analyze the influence of Accountability, Efficiency, and Implementation on Financial Management Innovation in the financial management of the South Sulawesi Provincial Government, especially related to the implementation of the Regional Government Credit Card (KKPD). This study uses a quantitative approach by distributing questionnaires to 100 respondents involved in financial management. The results of the study indicate that Efficiency and Implementation have a significant and positive influence on financial management innovation, with P values ​​of 0.001 and 0.000, respectively, and path coefficients of 0.323 and 0.401. This means that increasing efficiency in the payment process and good implementation of the KKPD system can increase innovation in regional financial management. On the other hand, Accountability has an insignificant influence on financial innovation, with a P value of 0.101 and a path coefficient of 0.172. This shows that although accountability is important in financial management, in the context of innovation, its role is not too large compared to efficiency and implementation. Based on these findings, it can be concluded that to encourage innovation in regional financial management, the main attention should be given to increasing the efficiency of the financial process and good implementation of financial systems such as KKPD. Accountability, although important, was not a dominant factor in driving financial innovation in this study.

Suggested Citation

  • Boyke M. Siagian, 2025. "Implementation of Regional Government Credit Cards (KKPD) as an Innovation in Regional Financial Management: Case Study of the South Sulawesi Provincial Government," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 2756-2767, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_223
    DOI: 10.2991/978-94-6463-758-8_223
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