Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintah Pada Pemerintah Kota Baubau

Nufus, Khayatun

doi:10.32546/lq.v3i1.99

Cited by 3 publications

(2 citation statements)

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“…This is in line with the research results of Hasil penelitian sejalan dengan penelitian Pattiasina (2019); Najati et al (2016),; Budiman, Slamet (2016),, Paramita Sari, Rissa (2017), Yogiswara, I Wayan Gede Farma Putra and Ariyanto (2015). ; Kusuma (2013); Eriotis et al(2011);Evita et al (2016); Herwiyanti et al(2017); Ardiansyah (2013); Nufus (2014). ; Pamungkas (2012).…”

Section: Conclusion and Discussionmentioning

confidence: 99%

Antecedents and Consequences of Successful Implementation of Accrual Based Government Accounting System in Central Government

Amrizal

Hamilah

Marjaana

2022

Int. J. Res. Granthaalayah

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This research aims to test the influence of Human Resources Competency, Leadership Commitment, Information Technology Support, Internal Control over Financial Reporting on the Quality of Financial Statements of Ministries and Non-Ministries Government Indonesia, with intervening variables Implementation of Accrual-based Government Accounting Standards (Empirical Studies on Ministries and Non-Ministries Government Indonesia). The population in this study was Fifty-Three Ministries and Non-Ministries Government Indonesia, which obtained a fair opinion without exception on examining financial statements by the Indonesian Audit Board for five years, from 2015 to 2019. Sampling techniques using the purposive sampling method as many as 212 questionnaires are disseminated to 53 Ministries and Non-Ministries Government Indonesia who obtained fair opinion without exception by Indonesian Audit Board. The model used in this research is SEM Analyst using LISREL 8.8 application. The study results showed the Leadership Commitment had a positive but insignificant effect on the Implementation of accrual-based and Information Technology Support has a positive but insignificant impact on the Quality of Financial Statements of Ministries and institutions. Leadership is competency needed for communication between leaders in delivering accrual information and an Accounting system that does not provide automatic accrual adjustment. The researchers expected that the central government could create an Accounting system that automatically identifies accrual data and cuts off accrual transactions.

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Section: Conclusion and Discussionmentioning

confidence: 99%

Antecedents and Consequences of Successful Implementation of Accrual Based Government Accounting System in Central Government

Amrizal

Hamilah

Marjaana

2022

Int. J. Res. Granthaalayah

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“…Hasil penelitian ini sejalan dengan hasil penelitian Nasition (2016), Ariyanto (2015), Nufus (2014) dan Ardiansyah ( 2013) yang menyimpulkan bahwa Kualitas sumber daya manusia berpengaruh terhadap penerapan standar akuntansi pemerintah. Namun hasil penelitian ini tidak sejalan dengan hasil penelitian Herlina (2013) yang menyatakan bahwa Kualitas sumber daya manusia tidak berpengaruh terhadap penerapan standar akuntansi pemerintah.…”

Section: Pengaruh Kualitas Sumber Daya Manusia Terhadap Penerapan Standar Akuntansi Pemerintahunclassified

Analisis Faktor-Faktor yang Memengaruhi Penerapan Standar Akuntansi Pemerintah pada Kantor Wilayah Kementerian Hukum dan HAM Sumatera Selatan

Khosakiyah

Meiriasari

Putri

2020

JBME

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This study aims to investigate the influence of the quality of human resources, government accounting system, and political process on the application of government accounting standards at the Ministry of Law and Human Rights of South Sumatra. The population was all 152 employees at the Ministry of Law and Human Rights. Data were collected through questionnaires to 40 respondents and analysed using multiple linear regression on SPSS V25. The results prove that partially the quality of human resources and the government accounting system affects the application of government accounting standards. Conversely, the political process has no effect on the application of government accounting standards. Simultaneously, the quality of human resources, government accounting systems, and political processes have an effect on the application of government accounting standards.

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Factors Influencing the Implementation of Accrual-Based Government Accounting Standard (SAP)

Ningrum¹,

Fachrunnisa²,

Husnia³

2022

Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)

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This research was conducted to examine the effect of Human Resources, Support Tools, Leadership Style, Organizational Commitment and Utilization of Information Technology on Accrual-Based SAP Implementation. The agency theory used to explain the influence factors of accrual-based SAP implementation. The population of this research is all employees of Regional Apparatus Organizations (OPD) in Bantul Regency which includes Regional Offices and Agency. The samples used in this study were the revenue treasurer, expenditure treasurer and asset officer in each Regional Apparatus Organization (OPD) unit. The sampling technique in this study used purposive sampling method. The results of this study, namely Human Resources and supporting devices have a positive effect on Accrual-Based SAP Implementation. Meanwhile, leadership style, organizational commitment and technology utilization do not have a positive effect on Accrual-Based SAP Implementation. Research results this own implications shown to parties in the OPD area Bantul Regency, in particular in Upgrade awareness employee for notice factors source power human, device support, style leadership, commitment organization and utilization technology information in implementation SAP based accruals. Study this expected add knowledge and insight employees so that they can reach objective organization and implemented SAP based accruals.

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Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintah Pada Pemerintah Kota Baubau

Cited by 3 publications

References 0 publications

Antecedents and Consequences of Successful Implementation of Accrual Based Government Accounting System in Central Government

Antecedents and Consequences of Successful Implementation of Accrual Based Government Accounting System in Central Government

Analisis Faktor-Faktor yang Memengaruhi Penerapan Standar Akuntansi Pemerintah pada Kantor Wilayah Kementerian Hukum dan HAM Sumatera Selatan

Factors Influencing the Implementation of Accrual-Based Government Accounting Standard (SAP)

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