Studi Empiris Konsep Sistem Akuntansi Manajemen Strategis untuk Mendukung Program Blue Economy (Studi Kasus Program Satu Data Kementerian Kelautan dan Perikanan)

Dhina Arriyana; Agustin Fadjarenie

doi:10.15578/jkn.v18i1.12369

Studi Empiris Konsep Sistem Akuntansi Manajemen Strategis untuk Mendukung Program Blue Economy (Studi Kasus Program Satu Data Kementerian Kelautan dan Perikanan)

Dhina Arriyana, Agustin Fadjarenie

Abstract

Laut sangat penting bagi perekonomian dan kesejahteraan Indonesia. Namun, ekosistem laut dan pesisir Indonesia serta nilai ekonominya semakin berkurang karena penangkapan ikan yang berlebihan, degradasi hutan bakau, dan terumbu karang, serta sampah laut. Hal ini menjadi tantangan bagi Program Ekonomi Biru. Tindakan pertama untuk mengatasi tantangan ini adalah meningkatkan sistem pengumpulan data dan pengukuran sumber daya kelautan dan perikanan. Studi ini mengkaji konsep sistem akuntansi manajemen strategis seperti Integrasi, Aksesibilitas, dan Fleksibilitas data pada Kualitas Sistem Akuntansi Manajemen. Metode penelitian menggunakan kuantitatif dengan pendekatan sensus. Kami mengumpulkan data melalui kuesioner kepada 60 pegawai yang menangani data dan sistem informasi pada unit kerja lingkup Kementerian Kelautan dan Perikanan Indonesia. Studi ini menemukan bahwa Integrasi, Aksesibilitas, dan Fleksibilitas data berdampak positif terhadap Kualitas Sistem Akuntansi Manajemen. Hasil ini menyiratkan kebutuhan mendesak untuk peningkatan infrastruktur digitalisasi data yang baik agar dapat memberikan informasi yang dapat diandalkan mengenai investasi nasional dan pengambilan kebijakan kelautan dan perikanan kepada pemerintah Indonesia.

Keywords

Integrasi; Aksesibilitas; Fleksibilitas; Kualitas Sistem Akuntansi Manajemen; Program Ekonomi Biru

Full Text:

PDF

References

Andreassen, R. I. (2020). Digital technology and changing roles: a management accountant’s dream or nightmare. Journal of Management Control, 31, 209–238. https://doi.org/10.1007/s00187-020-00303-2

Arafat, Y. (2016). Fleksibilitas Sistem Informasi dari Perspektif Pengguna dan Pengembang Sistem Informasi. Jurnal ELKHA, 8(1), 37-41.DOI:10.26418/elkha.v8i1.18226

Arikunto, S. (2013). Prosedur Penelitian, Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.

Bailey, J. E., & Pearson, S. W. (1983). Analyzing Computer User Satisfaction. Management Science, 29(5), 530–545.

Bappenas. (2019). Peran Satu Data Indonesia dalam Mewujudkan Pemerintahan yang Terbuka The Role of Satu Data Indonesia to Propel the Practices of Open Government. 39. Diakses pada 22 November 2022 dari https://ogi.bappenas.go.id/assets/OGITALK_4_ogi_news.pdf

Booth, P., Matolcsy, Z., & Wieder, B. (2000). The Impacts of Enterprise Resource Planning Systems on Accounting Practice - The Australian Experience. Australian Accounting Review, 10(22), 4–18. doi:10.1111/j.1835-2561.2000.tb00066.x

Bradley, D., Merrifield, M., Miller, K. M., Lomonico, S., Wilson, J. R., & Gleason, M. G. (2019). Opportunities to improve fisheries management through innovative technology and advanced data systems. Wiley Fish and Fisheries, 20(3), 1–20. https://doi.org/10.1111/faf.12361

California Environmental Associates (2018) (n.d.). Trends in Marine Resources and Fisheries Management in Indonesia. 1–146. California: California Environmental Associates.

https://wri-indonesia.org/id/inisiatif/report-trends-marine-resources-and-fisheries-management-indonesia

Chan, C. M. L. (2013). From Open Data to Open Innovation Strategies: Creating E-Services Using Open Government Data. Conference: System Sciences (HICSS), 2013 46th Hawaii International Conference on System Sciences. doi:10.1109/hicss.2013.236.

Chong, V. K. (1996). Management Accounting Systems, Task Uncertainty And Managerial Performance: A Research Note. Accounting, Organizations and Society, 21(5), 415–421. doi:10.1016/0361-3682(95)00045-3

Chenhall, R. H., & Morris, D. (1986). The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61(1), 16–35. https://www.jstor.org/stable/247520

Damayanti, K., & Fardinal. (2019). The Effect of Information Technology Utilization, Management Support, Internal Control, and User Competence on Accounting Information System Quality (Study on Finance Company in Jakarta). Scholars Bulletin, 5(12), 753–761. https://doi.org/10.36348/sb.2019.v05i12.009

DeLone, W. H., & McLean, E. R. (2002). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems, 19(4), 9–30.

Dongyool K., Hironori Y., & Akira, K. (2023). Exploring information uses for the successful implementation of farm management information system: A case study on a paddy rice farm enterprise in Japan. Smart Agricultural Technology, 3(2023) 100119 https://doi.org/10.1016/j.atech.2022.100119

Drury, C. (2018). Management and Cost Accounting 10th Edition. Hampshire: Cengage Learning EMEA Cheriton House, North Way, Andover, Hampshire SP10 5BE United Kingdom.

Duhovnik, M., Škalamera Alilović, D., & Dimitrić, M. (2016). Public Cost And Management Accounting System Implementation And Performance: An Integrative Approach. International Journal of Public Policy, 12(3/4/5/6), 190-209. https://doi.org/10.1504/ijpp.2016.10000556.

Duncan, N. B. (1995). Capturing Flexibility of Information Technology Infrastructure: A Study of Resource Characteristics and Their Measure. Journal of Management Information Systems, 12(2), 37–57. https://doi:10.1080/07421222.1995.11518080

Fardinal (2013). The Quality of Accounting Information and The Accounting Information System through The Internal Control Systems : A Study on Ministry and State Agencies of The Republic of Indonesia. Research Journal of Finance and Accounting , 4(6).

Gable, G. G. (2008). Re-conceptualizing Information System Success. Journal of the Association for Information Systems, 9(7), 377–408.

Gunawan, D., & Amalia, A. (2017). The Implementation of Open Data In Indonesia. Proceedings of 2016 International Conference on Data and Software Engineering, ICoDSE 2016, 1-6. https://doi.org/10.1109/ICODSE.2016.7936164

Heidmann, M., Schäffer, U., & Strahringer, S. (2008). Exploring The Role Of Management Accounting Systems In Strategic Sensemaking. Information Systems Management, 25(3), 244–257. https://doi.org/10.1080/10580530802151194

Heidmann, M. (2008). The Role of Management Accounting Systems in Strategic Sensemaking. Berlin: Deutscher Universitäts-Verlag, 25(3), 244, 1–229. https://doi.org/10.1007/978-3-8349-9633-6

Hilton, R. W., & Platt, D. E. (2014). Managerial Accounting : Creating Value In A Dynamic Business Environment 10th Edition. New York: McGraw-Hill Education.

Horngren, C. T., Foster, G., Datar, S. M., Rajan, M., Ittner, C., & Baldwin, A. A. (2010). Cost Accounting: A Managerial Emphasis. Issues in Accounting Education, 25(4), 789-790. https://doi.org/10.2308/iace.2010.25.4.789

Humisar, P., Yuriewati, P., Sintje, P., & Rondonuwu, A. (2017). Implementasi Teknologi Informasi dan Komunikasi (Studi Tentang Web E-Government Di Kominfo Kota Manado). Acta Diurna Komunikasi, 6(3).

Indrajit, A. (2018). One Data Indonesia to Support the Implementation of Open Data in Indonesia. Information Technology and Law Series, vol 30. T.M.C. Asser Press. https://doi.org/10.1007/978-94-6265-261-3_13.

Islami, M. J. (2021). Implementasi Satu Data Indonesia: Tantangan dan Critical Success Factors. Jurnal Komunika: Jurnal Komunikasi, Media dan Informatika, 10(1), 13-23. https://doi.org/10.31504/komunika.v10i1.3750

Jurnal Maritim, (2018, Agustus). Menko Maritim Resmikan Data Rujukan Kelautan RI. Diakses 20 November 2022, dari https://jurnalmaritim.com/menko-maritim-resmikan-data-rujukan-kelautan-ri/

Kaczan, D. & De Aquino, A. R. (2021). Empat Strategi untuk Ekonomi Biru di Indonesia: Refleksi dari Laporan Laut untuk Kesejahteraan. Diakses 20 November 2022 dari https://blogs.worldbank.org/id/eastasiapacific/empat-strategi-untuk-ekonomi-biru-di-indonesia-refleksi-dari-laporan-laut-untuk

Kementerian Kelautan dan Perikanan (2022) (n.d.), Menteri Trenggono Siapkan Program Ekonomi Biru untuk Berkontribusi Capai Target NDC. Diakses 20 Februari 2023 dari https://kkp.go.id/artikel/46569-menteri-trenggono-siapkan-program-ekonomi-biru-untuk-berkontribusi-capai-target-ndc

Kitsantas, T. (2022). Exploring Blockchain Technology and Enterprise Resource Planning System : Business and Technical Aspects , Current Problems , and Future Perspectives. Sustainability 2022, 14, 7633. https://doi.org/https://doi.org/10.3390/ su14137633

Knauer, T., Nikiforow, N., & Wagener, S. (2020). Determinants Of Information System Quality and Data Quality in Management Accounting. Journal of Management Control, 31(1–2), 97–121. https://doi.org/10.1007/s00187-020-00296-y

Maail, A. G. (2018). Understanding Barriers In The Implementation Of The One Data Policy In Indonesia: Insights From Health Data Journey Modelling. International Telecommunication Union Journal: ICT Discoveries, Special Issue No. 2, 16 Nov. 2018

Meiryani, Susanto, A., & Sudrajat, J. (2019). The Effect of Environmental Complexity on The Quality of Accounting Information Systems: Integration, Flexibility And Accessibility Dimensions. PervasiveHealth: Pervasive Computing Technologies for Healthcare, 115–119. https://doi.org/10.1145/3337682.3337702

Mongabay.co.id. (n.d.). Pemerintah Bikin Kebijakan Satu Data, Bakal Terbuka buat Publik? : Mongabay.co.id. Diakses pada 20 November 2022 dari https://www.mongabay.co.id/2019/07/23/pemerintah-bikin-kebijakan-satu-data-bakal-terbuka-buat-publik/

Mous, P. J., Pet, J. S., Arifin, Z., Djohani, R., Erdmann, M. V., Halim, A., Knight, M., Pet-Soede, L., & Wiadnya, G. (2005). Policy Needs to Improve Marine Capture Fisheries Management and to Define A Role for Marine Protected Areas in Indonesia. Fisheries Management and Ecology, 12(4), 259–268. https://doi.org/10.1111/j.1365-2400.2005.00448.x

Nelson, R. R., Todd, P. A., & Wixon, B. H. (2005). Antecedents of Information and System Quality: An Empirical Examination within the Context of Data Warehousing. Journal of Management Information Systems, 21(4), 199–235. https://doi.org/10.1080/07421222.2005.11045823

Otley, D. (2016). The Contingency Theory of Management Accounting and Control : 1980 – 2014. Management Accounting Research, 31, 45-62. https://doi.org/10.1016/j.mar.2016.02.001

Pemerintah Provinsi Sulawesi Selatan (2017) (n.d.), Penerapan Integrasi Sistem dalam Pemerintahan. Diakses pada 20 November 2022 dari https://sulselprov.go.id/welcome/post/penerapan-integrasi-sistem-dalam-pemerintahan.

Ramadhan, Y. (2019). Determinants of Management Accounting Information Systems Quality on Management Accounting Information Quality. Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018) 225(Icobest), 124–130. https://doi.org/10.2991/icobest-18.2018.28

Sari, D. A. A., & Latifah, E. (2021). Revitalization of Traditional Fisheries Rights of Indigenous People in Sustainable Fisheries Management in Indonesia. IOP Conference Series: Earth and Environmental Science, 724(1). https://doi.org/10.1088/1755-1315/724/1/012117

Scholl, H. J. J., & Klischewski, R. (2007). International Journal of Public E-Government Integration and Interoperability : Framing the Research Agenda. International Journal of Public Administration, March 2013, 37–41. http://dx.doi.org/10.1080/01900690701402668

Somers, T., Gorla, N., Somers, T. M., & Wong, B. (2021). Organizational impact of system quality, information quality, and service quality. Journal of Strategic Information Systems, 19(3), 207–228. https://doi.org/10.1016/j.jsis.2010.05.001

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

Suman, A., Satria, F., Nugraha, B., Priatna, A., Amri, K., & Mahiswara. (2018). Status Stok Sumber Daya Ikan Tahun 2016 di Wilayah Pengelolaan Perikanan Negara Republik Indonesia (WPP NRI) dan Alternatif Pengelolaannya. Jurnal Kebijakan Perikanan Indonesia, 10(2), 107-128. DOI: http://dx.doi.org/10.15578/jkpi.10.2.2018.107-128

Susanto, A., & Meiryani. (2019). The Impact of Environmental Accounting Information System Alignment on Firm Performance And Environmental Performance: A Case of Small And Medium Enterprises of Indonesia. International Journal of Energy Economics and Policy, 9(2), 229–236. https://doi.org/10.32479/ijeep.7511

Van Dam, C. (2021). Netherlands - Data Protection Overview. One Trust Data Guidance. Diakses pada 20 November 2022 dari https://www.dataguidance.com/notes/netherlands-data-protection-overview

Yanka, P., & Fardinal (2021). The Influence of Organizational Culture, Internal Control on the Implementation of Good Corporate Governance through the Integration of Accounting Information Systems (Research at Dr. Chasbullah Abdulmadjid General Hospital, Bekasi City). Saudi Journal of Business and Management Studies, 6(10), 394-404. https://doi.org/10.36348/sjbms.2021.v06i10.001

Zainun, T., & Mat, T. (2014). Theoretical Framework on Management Accounting and Organisational Change. Asia-Pacific Management Accounting Journal, 9(2), 1–21.

Ziegler, P., & Dittrich, K. R. (2007). Data Integration — Problems, Approaches, and Perspectives. Conceptual Modelling in Information Systems Engineering, 39–58. https://doi.org/10.1007/978-3-540-72677-7_3

DOI: http://dx.doi.org/10.15578/jkn.v18i1.12369

Copyright (c) 2023 Dhina Arriyana

Copyright of Jurnal Kelautan Nasional (p-ISSN 1907-767X, e-ISSN 2615-4579)

Pusat Riset Kelautan
Badan Riset dan Sumberdaya Manusia Kelautan dan Perikanan
Kementerian Kelautan dan Perikanan

View My Stats

Index by