Determinan Keberhasilan Penerapan Sistem Akuntansi Instansi Berbasis Akrual Dalam Penyusunan Laporan Keuangan Pemerintah

Abstract

<jats:p>The manifestation of the application of government accounting standards is the WTP opinion from BPK. This study aims to examine the effect of financial staff education, accounting training, the use of the SAIBA application, and organizational commitment to the successful application of an accrual-based accounting system. This research was conducted at the Land Office work unit within the scope of the NTB Province BPN Regional Office. Respondents numbered 63 people. Data analysis techniques used multiple linear regression analysis. The results showed that organizational commitment had a positive effect, the use of the SAIBA application had a negative effect, but financial staff education and accounting training had no effect on the successful application of the accrual-based agency accounting system.&#x0D; Keywords: Financial Staff Education; Accounting Training; SAIBA; Organizational Commitment; Accrual Based Institution Accounting System.</jats:p>

Implementation of Accrual-Based Government Accounting Standards in Indonesia: A Review of Organizational Factors

“…When t-count > t table of 0.344 > 1.99045 and a significant value of 0.731 0.05 in the association between training (LAT) and the application of accrual-based accounting standards (AA) reveals a significant value of 0.731 0.05, Ha2 is rejected. This supports the findings of Irfani, Pituriningsih, and Husnan (2020), which conducted research at the NTB Province BPN regional office on the successful implementation of an accrual-based agency accounting system and discovered that no training program had a positive and significant impact on the system's success. Then, according to Widianti, et al (2016), the training provided has no beneficial or substantial influence on the application of accrual accounting in the government sector in the Tegal Regency government SKPD.…”

“…Mbelwa, Adhikari & Shahadat (2019) positively support organizational commitment in implementing accounting standards on an accrual basis in Tanzania. This research is also supported in Indonesia (Safitri, 2017;Putra & Ariyanto, 2015;Irfani, Pituriningsih & Husnan, 2020). H3: Organizational commitment has a significant effect on the implementation of accrual accounting standards.…”

“…The ability of organizational culture to control the relevant factors has been demonstrated. Irfani et al (2020) examined the effect of organizational commitment, accounting training, use of the SAIBA application, and employee education in the finance department on the success rate of implementing the accrual accounting system in agencies. Multiple linear regression analysis was applied in this study.…”

“…Sinambela (2018) organizations can grow rapidly if the organization has professional, committed, quality and integrity human resources. In Irfani, Pituriningsih, and Husnan (2020), a strong commitment can realize the maximum application of the accrual basis. Because it takes time for preparation and collaboration of all entity units, from accounting entities, treasury units, reporting entities, and accounting standard-setting units.…”