The Influence of E-Government Dimensions in Transparency Fund
Management Transfer in East Kalimantan Indonesia
Indah Martati, Suminto, Besse Asniwaty
Business Administration Department of Politeknik Negeri Samarinda, East Kalimantan Indonesia
(indahmartati, suminto, besseasniwaty) @polnes.ac.id
Keywords: System Quality, Information Quality, Service Quality, Transparency, Transfer Fund.
Abstract: This article is meant to analyze and prove the influence of the dimensions of e-government which includes
system quality, information quality, and service quality in realizing transparency in the management of
transfer funds in East Kalimantan. The data used are primary data collected through questionnaires from 105
East Kalimantan community respondents. The questionnaire was designed with a Likert scale of 1 = strongly
disagree, 2 = disagree, 3 = neutral, 4 = agree, 5 = strongly agree. Multiple linear regression is used to process
the collected data. Simultaneously, the e-government dimension is proven to have a significant effect on
transparency in the management of transfer funds in East Kalimantan, and although partially the quality of
information does not have a significant effect on transparency. The application of e-government is able to
provide easy and speedy access to information on the management of fund transfers from the Central
Government to Provincial, Regency, and City Governments in East Kalimantan. The application of e-
government is able to increase transparency in public services. System quality, information quality, and
service quality represent dimensions of e-government that influence the realization of transparency in the
management of transfer funds. dimensions of e-government that influence the realization of transparency in
the management of transfer funds.
1 INTRODUCTION
Transfer funds are the main instrument of fiscal
decentralization policy in Indonesia, consisting of
balance funds, special autonomy funds, and regional
incentive funds sourced from the State Revenue and
Expenditure Budget which are then transferred to the
regions. Balanced funds are the largest component of
transfer funds provided by general allocations, special
allocations, and revenue sharing from tax revenues
and natural resources.
The Local governments play an important role in
providing public services (Sutopo et al., 2017), but in
reality, there are still some local governments that
have not played their roles optimally. In addition,
local governments are also expected to be able to
demonstrate their performance in transferring funds
effectively and efficiently. Furthermore, according to
(Listiyanto, 2018), it was revealed that financial
management and management in the regions were
still an obstacle in managing transfer funds to regions
and village funds, this was indicated by the low
realization of transfer funds to regions and village
funds. One of the solutions to overcome problems in
managing transfer funds is through e-government.
This method is an information and communication
technology approach that promises efficiency, speed
of information delivery, affordability, and
transparency.
Researcher (Dhevina, 2018); and (Septiani,
2020) revealed that the purpose of using e-
government is to improve government performance
in public services, increase effectiveness, efficiency,
transparency and convenience, as well as service
quality. Through e-government, it can prevent
corruption even though it cannot be generalized to all
local governments, this is revealed from research
(Rustiarini, 2019) but there is also corruption.
The purpose of this article is to analyze and prove
the effect of the e-government dimension on
transparency in the management of transfer funds
from the Central Government to Provincial, Regency
and City Governments in East Kalimantan. Through
this research, it is hoped that the e-government
dimension can be used as a tool to increase
transparency of fund management, and ultimately
improve public services, as well as a means of
realizing good governance.
72
Martati, I., Suminto, . and Asniwaty, B.
The Influence of E-Government Dimensions in Transparency Fund Management Transfer in East Kalimantan Indonesia.
DOI: 10.5220/0010531600720077
In Proceedings of the 9th Annual Southeast Asian International Seminar (ASAIS 2020), pages 72-77
ISBN: 978-989-758-518-0
Copyright
c
2021 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
2 LITERATURE REVIEW
2.1 E-Government
(Septiani, 2020) states that The application of e-
government in the era of globalization is needed to
ensure the realization of transparency, efficiency,
speed of information delivery, affordability of
government services to the public and
business.Therefore, it can be said that the role of e-
government in providing basic services to the
community is one of the indicators of development.
The advantages of implementing e-government are
the creation of a better business climate and have an
impact on improving the economy, transparency, ease
of access, local revenue, and better service delivery
(UNDESA, 2016).
The characteristic implication of good corporate
governance is transparency in the management of
transfer funds. This is confirmed by research results
(Arwati & Latif, 2019) which state that financial
transparency through the implementation of e-
government affects trust and integration of public
service systems. Meanwhile (Alfiyah, 2019) stated to
create a more effective government. Further (Nurdi &
Nurdin, 2019); (Nurhakim, 2014); (Wirawan, 2020)
is intended to facilitate and encourage the creation of
a democratic, transparent and accountable
government.
The characteristic implication of good corporate
governance is transparency in the management of
transfer funds. This is confirmed by research results
(Arwati & Latif, 2019) which state that financial
transparency through the implementation of e-
government affects trust and integration of public
service systems. Meanwhile (Alfiyah, 2019) stated to
create a more effective government. Further (Nurdi &
Nurdin, 2019); (Nurhakim, 2014); (Wirawan, 2020)
is intended to facilitate and encourage the creation of
a democratic, transparent and accountable
government.
2.2 Good Governance
The characteristic implication of good corporate
governance is transparency in the management of
transfer funds. This is confirmed by research results
(Arwati & Latif, 2019) which state that financial
transparency through the implementation of e-
government affects trust and integration of public
service systems. Meanwhile (Alfiyah, 2019) stated to
create a more effective government. Further (Nurdi &
Nurdin, 2019); (Nurhakim, 2014); (Wirawan, 2020)
is intended to facilitate and encourage the creation of
a democratic, transparent and accountable
government.
The principles of good governance according to
UNDP in (Mardiasmo, 2004) include: community
participation, upholding the rule of law, transparency,
responsiveness, consensus-oriented, equality,
effectiveness and efficiency, accountability, and
strategic vision. Transparency is one of the principles
of good governance. Transparency is built on the
basis of the free flow of information, all government
processes, institutions, and information need to be
accessed by interested parties and the information
available must be sufficient to be understood and
monitored (Coryanata, 2012).
Transparency becomes the foundation of people's
hopes in managing transfer funds from the Central
Government to the Provincial, Regency, and City
Governments in East Kalimantan as a guarantee for
good governance practices. Therefore, to overcome
the constraints of the low performance of local
governments in providing public services in
managing transfer funds, researchers used the e-
government dimension as an independent variable,
while the dependent variable was good governance.
The e-government dimension is measured by system
quality (X1), information quality (X2), service
quality (X3). adopted from (DeLone & McLean,
2003). Meanwhile, one dimension that represents
good governance adopts part of (IGI, 2014), namely
transparency (Y). The problems to be resolved in this
article are: "Does the quality of the system, the quality
of information, and the quality of service partially and
or simultaneously have a significant effect on the
transparency of the management of transfer funds?".
Based on the results of previous research, the
hypothesis proposed in this study are:
H1: system quality, information quality, and
service quality partially have a significant
effect on the transparency of the
management of transfer funds to the
provincial, district, and city governments in
East Kalimantan.
H2: the quality of the system, the quality of
information, the quality of service
simultaneously have a significant effect on
the transparency of the management of
transfer funds to the provincial, district, and
city governments in East Kalimantan.
The Influence of E-Government Dimensions in Transparency Fund Management Transfer in East Kalimantan Indonesia
73
3 METHODOLOGY
3.1 Types of Data and Collecting
Methods
Types of Data and Collection Methods The data used
are primary data by distributing a random sampling
questionnaire designed in the form of a questionnaire
with a Likert scale (1,2,3,4,5) from a scale of 1 which
means strongly disagree, scale 2 disagrees, scale 3 is
neutral, scale 4 agrees. , and scale 5 strongly agree.
The population of this study is the people of East
Kalimantan, amounting to 3.6 million people.
Determination of the data sample refers to Slovin
(1967) in (Sugiyono, 2019) with a sample size of 105
respondents.
3.2 Analysis Method
The quantitative data from the collected
questionnaires were then analyzed through multiple
linear regression. The stages of testing are carried out
by testing the validity and reliability, test classic
assumptions, multiple linear regression analysis as
follows.
Y = a+b1X1+b2X.2+b3X3+ e (1)
This tool is used because in this study there is more
than one independent variable, namely:
Y = Good governance
a = constant linear relationship
b = regression coefficient
X1 = System Quality
X2 = Quality of Information
X3 = Quality of Service
e = error term
Next is the determination of the coefficient
correlation (R
2
) and hypothesis testing with the F test
and t tes. The F test is used to test the independent
variables X1, X2, and X3 simultaneously have a
significant effect on the dependent variable Y.
Measured by the two criteria significant values listed
in the ANOVA table 0.05 and or if the F-count>
F-table. The t-test is used to partially test the effect of
each of the independent variables X1, X2, and X3 on
the dependent variable Y measured by 2 criteria,
namely: if the value of significant 0.05; and or if
t-count> t-table.
4 RESEARCH RESULT AND
DISCUSSION
4.1 Respondent Data
Data of respondents based on gender were 62
respondents or 59% were male and 41% were female.
Work background, 72 respondents or 68% were civil
servants, 25 respondents or 24% were private
employees, the rest were self-employed and 4%
others. Based on age, most of them were aged 41-50,
namely 37% and 29% were 31-40 years old and 25%
were 20-30 years old. With a bachelor's education
background, namely 55%, 28% S2, and the rest have
doctoral, high school, junior high, and elementary
education.
4.2 Validity and Reliability Test
The pilot test was conducted on 30 samples to test the
validity and reliability of the e-government
dimension. Based on the correlation coefficient of
system quality dimensions 0.570, Information
Quality 0.574, Service Quality 0.709, and 0.782
transparency. All correlation coefficients > 0.30, this
means valid. These instruments are also reliable
because they each have a Cronbach alpha value>
0.60.
4.3 Classic Assumption Test
The results of the normality test with One-Sample
Kolmogorov-Smirnov Significant value (2-tailed) of
0.164 > 0.05, which means the data is normally
distributed. The value of variance inflation factor
(VIF) for the system quality dimension is 1.031, the
information quality dimension is 1.091, and the
service quality dimension is 1.083 where each
number is <10.00 which means there is no
multicollinearity between dimensions. There is a
linear relationship between system quality,
information quality, and service quality with
transparency, as evidenced by the ANOVA table the
Significant value is 0.391 where the value is > 0.05,
which means there is a linear relationship between the
dimensions of system quality, information quality,
and service quality with transparency.
4.4 Hypothesis Testing
Multiple Correlation Analysis. The results of
calculations using SPSS in the Model Summary Table
show that the R-value is 0.499, meaning that there is
a moderate-scale relationship between system
ASAIS 2020 - Annual Southeast Asian International Seminar
74
quality, information quality, and service quality
towards good governance.
Determination Analysis (R
2
). The R2 value of 0.249
or 24.9% indicates the percentage contribution of the
influence of the System Quality, Information Quality,
and Service Quality variables on transparency.t-test
A summary of the results of multiple linear regression
analysis is listed in Table 1 t-test. A summary of the
results of multiple linear regression analysis is as
listed in Table 1.
Table 1. Summary of Multiple Linear Regression Analysis
Variable Coefficient
re
g
ression
T-Count Sig
Constanta 4,187 9,291 0,000
X1 0,300 3,830 0,000
X2 0,087 1,430 0,156
X3 -0,414 -5,395 0,000
F-Count 11,142 0,000
R S
q
uare 0,249
Source: data processed by researchers 2020
The value of t table = ± 1.98. While the t-count
X1 = 3.830 where the t-count value is 3.830> t-table
± 1.98 and the Significant value shows 0,000 0.05,
this condition indicates a significant influence
between the variables X1 (system quality) and Y. The
value of t count X2 (information quality) is 1.430
where this value is < t-table 1.98 and the significant
value 0.156 > α 0.05, which means that the variable
X2 has no significant effect on variable Y. The test
results on X3 (service quality) show the value of t-
count -5.395 which > t-table -1.98 and the significant
value of 0.000 < α 0.05, its means that the variable X3
has a significant negative effect on Y. Thus, partially
the dimension of e-government has a significant
effect on transparency except for information quality.
In other words, H1 is not entirely proven.
Test F. The test results show that F-count is 11.142 >
F- table 2.69 and the sig value is 0.000, which shows
that the number is smaller than < α 0.05, which means
system quality, information quality, and service
quality simultaneously affect the transparency of the
management of transfer funds. This proves that H2
simultaneously has a significant effect on
transparency. Multiple linear regression equation is Y
= 4.187 + 0.300X1 + 0.087 X2 - 0.414 X3 + e. A
positive constant value of 4.187 indicates a positive
influence on the independent variables X1, X2, and
X3 on transparency. For every increase of one unit of
system quality, the transparency will increase by
0.300, likewise, if there is an increase in one unit of
information quality, the transparency will increase by
0.087. If there is an increase in one unit of service
quality, transparency will decrease by 0.414.
4.5 Discussion
The results of this study confirm that the availability
of e-government is one way of realizing transparency
in the management of transfer funds to the Provincial,
Regency, and City Governments in East Kalimantan.
The majority of the public's perceptions are men aged
40-51 years, have undergraduate education and work
as regional civil servants, and are internet literate
respondents who stated that the availability of quality
e-government systems and services is a form of
transparency in public services. Especially in the
conditions of the COVID 19 pandemic, people hope
that the implementation of e-government will make it
easier for people to access information, one of which
is information about the allocation and use of transfer
funds.
The public has considered the ease of access to
information that the public services provided by the
local government have a good quality system and
service quality so that they are perceived to be
transparent. Because the community can easily and
quickly access information about transfer funds, it is
the main source of income for those regional
government. The quality of information does not
have a significant effect on transparency, meaning
that the people of East Kalimantan perceive that the
ease and speed of access to information on transfer
funds are considered a form of transparency. In this
case, the perceived quality of information exists
together with the existence of quality systems and
services in e-government.
Service quality has a significant negative effect on
transparency, meaning that the higher the quality of
services provided by local governments through e-
government, the more transparent the management of
transfer funds in those regional government will have
an impact on reducing the potential for corruption. In
this respect, there is a relationship in the opposite
direction between service quality and transparency.
The novelty of this research is that the quality of e-
government technology innovation in realizing
transparency of public services is more perceived by
the public from the aspects of system quality and
service quality, while information quality is perceived
subjectively.
The implication of the results of this study is that
the community needs local government commitment
to continuously improve the quality of e-government
systems and services in realizing transparency in the
The Influence of E-Government Dimensions in Transparency Fund Management Transfer in East Kalimantan Indonesia
75
management of transfer funds. The benefits of
research results for local governments are used as the
basis for continuous improvement and evaluation of
e-government programs provided to improve the
quality of public services. The benefits of research
results for the community in the regions are an effort
to provide access and opportunities for community
participation in monitoring the financial management
of transfer funds. The benefit for future researchers is
as a basis for developing research by adding other
variables.
5 CONCLUSION
Based on the results of testing and discussion, it can
be concluded that:
1) The e-government dimension has a significant
effect on the transparency of the management of
transfer funds to local governments.
2) System quality and service quality partially have
a significant effect on transparency, except that
the quality of information
3) The high level of public awareness of the use of
e-government has an impact on the easier it is to
realize good governance in the management of
transfer funds scope area in East Kalimantan.
4) The scope of this research is limited to
discussing the influence of the dimensions of e-
government on transparency, which is one of the
dimensions of good governance. Suggestions
for future researchers are expected to expand the
variable dimensions of good governance that
have not been discussed regarding justice,
accountability, efficiency, participation, or by
adding another new variable.
ACKNOWLEDGMENTS
The author receives financial support for research,
authorship, and/or publication of this article from the
Directorate of Research and Community Service for
the 2020 fiscal year. This article is one of the basic
research outputs with contract number 2084 / PL.7 /
LK / 2020.
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