PENDAHULUAN Latar Belakang MasalahTata kelola pemerintahan yang baik adalah sebuah bentuk keberhasilan dalam menjalankan tugas untuk membangun negara sesuai dengan tujuan yang telah direncanakan. Hal ini dapat dibuktikan dengan meningkatnya perhatian masyarakat terhadap penyelenggaraan pemerintahan terutama dalam hal pelaksanaan perekonomian negara. Pemerintah daerah selaku pengelola dana publik harus mampu menyediakan informasi keuangan yang diperlukan secara akurat, relevan, tepat waktu dan dapat dipercaya sehingga dituntut untuk memiliki sistem informasi yang handal.Laporan keuangan merupakan bentuk pertanggungjawaban atas kepengurusan sumber daya ekonomi yang dimiliki oleh suatu entitas berupa informasi keuangan. Informasi yang seharusnya disajikan dalam pelaporan keuangan pemerintah daerah hendaknya sesuai dengan yang dibutuhkan oleh stakeholder (Defitri, 2014), untuk itu aparat pemerintah harus dapat
This study aimed to provide recommendations related to the model of the relationship of key factors in the implementation of e-government by using the theory of the TOE approach represented by technological infrastructure, human resource competency, and external pressures. Moreover, this study has implications as a guideline in determining strategies to improve the problem of accountability in local government related to the dysfunction of e-government implementation factors and their relationship with accountability.
This study aimed to examine the effect of career motivation and perception of acconting students to enthusiasm following the accounting profession edutation (PPAK) at the university mahaputra Muhammad yamin solok. The population used is whole accounting students enrolled in the second semester of 2014/2015 academic year at the university mahaputra Muhammad yamin, while the sample is selection criteria for accounting students who have followed the course of auditing 1. The type of data used are primary data. The analytical method test, multiple linear regression, f test, t test, and the coefficient of determination. The results showed that the variables of career motivasion and student perceptions of accounting silmultan no influence on interest following the accounting profession education (PPAK). Partially career motivation significantly influence following the accounting profession education (PPAK) and the perception of accounting students a significant effect on the interest to follow the accounting profesission education.
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