Abstract:
This article presents how the government's readiness to achive success of the performance of information
system with the implementation of Government Accounting Standards ( Government Regulation No. 71 year of 2010)
which uses acrrual basis for financial reporting which began since 2015. This research is survey expalanatory which
use factors, namely : The role of regulation, Management support, Communication effectiveness, The role of internal
supervision, The implementation of accounting system and Performance of information systems. Population in this
research are 386 (three hundred eighty six) of the Government work units in the province of South Kalimantan,
Indonesia. Sampling method that was used is a multi stage of stratified sampling with proportional samples of
government work units. Analysis of data was done using Structural Equation Modeling (SEM) with AMOS application
(Structural Analysis Moment) Program version 18. The results showed that (i) the success in the implementation of
accounting systems is affected by the support of management, the effectiveness of communication and the role of
internal supervision; (ii) The findings of this study indicates that the role of regulation do not significantly affect the
implementation of accounting systems and to the performance of information systems, and the role of internal
supervision also do not significantly affect the performance of information system. This findings also indicate that
South Kalimantan Regional Government still not having readiness through the role of regulation and the role of
internal supervision for the implementation of accrual based reporting.
