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

DOI

10.2991/978-94-6463-758-8_223How to use a DOI?

Keywords

Accountability; Efficiency; Implementation; Financial Management Innovation; Local Government Credit Card

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Boyke M. Siagian
PY  - 2025
DA  - 2025/07/30
TI  - Implementation of Regional Government Credit Cards (KKPD) as an Innovation in Regional Financial Management: Case Study of the South Sulawesi Provincial Government
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2756
EP  - 2767
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_223
DO  - 10.2991/978-94-6463-758-8_223
ID  - Siagian2025
ER  -