scholarly journals PENGARUH PELATIHAN, DUKUNGAN MANAJEMEN PUNCAK DAN KEJELASAN TUJUAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (Studi Empiris Pada Pemerintah Kabupaten Badung)

2020 ◽  
Vol 11 (2) ◽  
pp. 110-116
Author(s):  
Cok Istri Ratna Sari Dewi ◽  
Luh Putu Lusi Setyandarini Surya ◽  
Cokorda Krisna Yudha
Keyword(s):  
Random Sampling ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Financial Accounting ◽  
Top Management ◽  
Successful Implementation ◽  
Accounting System ◽  
Management Support ◽  
Top Management Support ◽  
The Government

Abstrcat This study aims to determine the effect of training, top management support and clarity of objectives on the effectiveness of the Regional Financial Accounting System (SAKD) in Regional Implementing Organizations (OPD) in the Government of Badung Regency. A successful implementation of the system is not only determined by mere technical mastery, the behavioral factors of individual system users can also determine the success of implementation. Training factors, top management support and clarity of objectives are needed to increase the effectiveness of the Regional Financial Accounting System (SAKD) in an organization to support the application of the system in meeting the demands of the public regarding transparency and accountability of public sector institutions. This study uses 132 civil servants who have a main duty to manage finances in the OPD at the Badung Regency Government as a research sample. Determination of the sample in this study using simple random sampling technique. The analysis technique used is multiple linear regression analysis. The results of the study found that training, top management support and clarity of objectives on the Regional Implementing Organization (OPD) in the Badung Regency Government had a positive effect on the effectiveness of the Regional Financial Accounting System (SAKD). Keywords: Clarity of purpose; effectiveness of the regional financial accounting system; top management support; training Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan, dukungan manajemen puncak dan kejelasan tujuan terhadap efektivitas Sistem Akuntansi Keuangan Daerah (SAKD) pada Organisasi Pelaksana Daerah (OPD) di Pemerintah Kabupaten Badung. Suatu keberhasilan implementasi sistem tidak hanya ditentukan pada penguasaan teknis belaka, faktor perilaku dari individu pengguna sistem juga dapat menentukan kesuksesan implementasi. Faktor pelatihan, dukungan manajemen puncak dan kejelasan tujuan diperlukan untuk meningkatkan efektivitas Sistem Akuntansi Keuangan Daerah (SAKD) dalam suatu organisasi untuk mendukung penerapan sistem tersebut dalam memenuhi tuntutan masyarakat tentang transparasi dan akuntabilitas lembaga sektor publik. Penelitian ini menggunakan 132 pegawai negeri sipil yang memiliki tupoksi untuk mengelola keuangan di OPD pada Pemerintah Kabupaten Badung sebagai sampel penelitian. Penentuan sampel dalam penelitian ini menggunakan teknik simple random sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menemukan bahwa pelatihan, dukungan manajemen puncak dan kejelasan tujuan pada Organisasi Pelaksana Daerah (OPD) di Pemerintah Kabupaten Badung berpengaruh positif terhadap terhadap efektivitas Sistem Akuntansi Keuangan Daerah (SAKD). Kata Kunci: Kejelasan tujuan; efektivitas sistem akuntansi keuangan daerah; dukungan manajemen puncak; pelatihan

Assimilation of social media in local government: an examination of key drivers

2017 ◽  
Vol 35 (3) ◽  
pp. 427-444 ◽  
Author(s):  
Hui Zhang ◽  
Jianying Xiao
Keyword(s):  
Social Media ◽  
Local Government ◽  
Government Agencies ◽  
Top Management ◽  
Management Support ◽  
Content Type ◽  
Top Management Support ◽  
Technology Competence ◽  
Toe Framework ◽  
The Government

Purpose The government has included social media technology applications in the public sector as part of the fifth wave of information and communications technology adoption. Academic interest in social media in the government sector has been increasing. But there has been little empirical research on the assimilation of social media in the local government. To fill this gap, based on technology–organization–environment (TOE) framework, this study aims to investigate the key technological, organizational and environmental factors that affect the assimilation of social media in local government agencies. Design/methodology/approach To empirically test the model, a survey study was conducted. Data were collected from 150 government employees in the government department of X municipal government in China. The collected data were analysed quantitatively to answer five hypotheses using structural equation model. Findings The findings suggest that technology competence, top management support, perceived benefits and citizen readiness significantly influence assimilation of social media in local government agencies. Top management support is the strongest predictor of social media assimilation in a government agency. Originality/value This study is one of the first attempts that adopted the TOE framework to understand assimilation of social media in the local government. In addition, the effect of the four factors that include one technological factor, two organizational factors and one environmental factor, namely, technology competence, top management support, perceived benefits and citizen readiness, on intention to assimilate social media was investigated.

scholarly journals PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN PENGETAHUAN MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN RETAIL DI MANADO (Pada PT. Ace Hardware Tbk, PT. Informa Furnishings dan Toys Kingdom)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Teza Christy Pontonuwu ◽  
Inggriani Elim ◽  
I Gede Suwetja
Keyword(s):  
Information System ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Primary Data ◽  
Top Management ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support ◽  
Knowledge Manager

Accounting information system is very important part to improve organizational efficiency and support competitiveness by providing financial and accounting information for the company. The system can be said to be effective if the system is able to produce information that is acceptable and able to meet the expectations of information in a timely, accurate, and reliable. This study aims to examine the effect of top management support and knowledge manager on the effectiveness of accounting information systems. The population in this study is retail companies located in Manado. This study used Purposive sampling technique, obtained 42 people as respondents with questionnaire as the research instrument. This study used primary data that is the answer of the respondents tabulated and processed using SPSS software (Statistic Product and Service Solution) version 22. Data analysis was performed with multiple linear regression analysis. The result of this study showed that top management support and knowledge manager simultaneously affect the effectiveness of accounting information system. Top management support as partially has a positive effect on the  effectiveness of accounting information system meanwhile knowledge manager has no effect on the effectiveness of accounting information system.Keywords: Top Management Support, Knowledge Manager , Effectiveness Of Accounting Information System

scholarly journals Top Management Support Functions in Higher Education Management Accounting Information Systems

2021 ◽  
Vol 2 (1) ◽  
pp. 1-16
Author(s):  
Lesi Hertati ◽  
Rina Antasari ◽  
Nazarudin Nazarudin ◽  
Irlan Fery ◽  
Peny Cahaya Azwari ◽  
...  
Keyword(s):  
Higher Education ◽  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Top Management ◽  
Accounting System ◽  
Management Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Top Management Support

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.

scholarly journals PENGARUH PARTISIPASI PEMAKAI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KESUKSESAN PENGEMBANGAN SISTEM INFORMASI AKUNTANSI SERTA DAMPAKNYA TERHADAP PROSES PENGAMBILAN KEPUTUSAN

2013 ◽  
Vol 1 (1) ◽  
pp. 73
Author(s):  
Nasrizal Nasrizal
Keyword(s):  
Significant Influence ◽  
Random Sampling ◽  
System Development ◽  
Accounting Information ◽  
Simple Random Sampling ◽  
User Participation ◽  
Decision Making Process ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support

The objective of this research was to examine empirically the influence of user participation and top management support on success of accounting information system development and its impact on decision making process. The analysis units were the hospital in Pekanbaru city. The election of sample is by using technique of probability sampling with method of simple random sampling. The statistical method used to test the hypothesises was path analysis  with AMOS 20  program. The result shows that only the first hypothesis did not have a significant influence, while the others had  a significant influence.

Stakeholder pressure as a driver of risk management practices in public administrations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fabienne-Sophie Schäfer ◽  
Bernhard Hirsch ◽  
Christian Nitzl
Keyword(s):  
Risk Management ◽  
Management Practices ◽  
Future Research ◽  
Top Management ◽  
Successful Implementation ◽  
Management Support ◽  
Content Type ◽  
Top Management Support ◽  
Stakeholder Pressure ◽  
Public Risk

Purpose Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk management practices in public administrations. Furthermore, this paper investigates whether top management support mediates this proposed relationship. Design/methodology/approach This paper is based on a survey among public financial managers of German municipalities and federal agencies. Data from 136 questionnaires were used to evaluate the model. Findings The results indicate that top management support fully mediates the relationship between stakeholder pressure and risk management practices. This finding suggests that top management support is crucial for the successful implementation of accounting techniques, such as risk management, in public administrations. Research limitations/implications This study is based on subjective answers by public financial managers. Moreover, this study is based solely on German data. Hence, future research could use a mixed-method approach and data from other countries. Originality/value This paper examines whether stakeholder pressure exerts an impact on the sophistication of public risk management practices.

scholarly journals Family Development Session Sebagai Program Anti-Kemiskinan di Desa Pungut Hilir? Kajian atas Efektivitas dan Kemandirian

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Yulia Annisa ◽  
Tamrin Kamal ◽  
Alkhendra Alkhendra
Keyword(s):  
Random Sampling ◽  
Program Effectiveness ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Well Being ◽  
Analysis Data ◽  
Family Development ◽  
Self Reliance ◽  
The Family ◽  
The Government

This article tries doing to the correlation of program effectiveness through self-reliance for people who are to be a benefits program of cash conditional transfer. The research was used as a quantitative method by correlation of linear regression analysis. Data was collected by collecting of questionnaire process to respondents. The researcher takes respondents who are getting 11 persons with a simple random sampling technic. This study finds that empowerment has been implemented by the schedule and routine activities that it can increase 9,1% for the effectiveness of family development session action. Meanwhile, the family development session was implemented effectively that it was able to rise of advantages for their program in Pungut Hilir Village. The program as well as effectively has been increased for beneficiaries who are occurring of 70,1% self-reliance that is explained by other factors of 29,9% impact. In contrast, this program can be a rising of 70,1% self-reliance for beneficiaries but it is not maximalising for the terminate of anti-poverty. It becomes of dependency people who assist with programs from the government. Society cannot self-standing and less creativity for well-being in their life. This is an impact on people who are powerless and trapped in a culture of poverty that is the effect of hereditary. This condition will become of people who are higher than hanger to the assistance of the program.         Artikel ini mencoba untuk melakukan uji korelasi efektivitas program terhadap kemandirian keluarga penerima manfaat program keluarga harapan. Pengujian korelasi ini menggunakan metode kuantitatif dengan uji regresi linier. Data dikumpulkan melalui proses penyebaran angket (kuesioner) kepada para responden. Peneliti membatasi responden yang hanya mengambil 11 orang dengan teknik simple random sampling. Studi ini menemukan bahwa pelaksanaan kegiatan pemberdayaan secara rutin dan terjadwal dapat meningkatkan efektivitas kegiatan family development session sebesar 9,1%. Sementara itu, pelaksanaan kegiatan family development session secara efektif dapat meningkatkan keluarga penerima manfaat program di Desa Pungut Hilir. Adapun efektivitas program telah mengalami peningkatan kemandirian sebesar 70,1% dengan dijelaskan oleh  faktor sebesar 29,9%. Walaupun program tersebut dapat meningkatkan kemandirian namun upaya memberantas kemiskinan tidak berjalan maksimal. Hal ini menjadikan masyarakat ketergantungan dengan bantuan yang diberikan oleh pemerintah. Masyarakat menjadi tidak mandiri serta kehilangan kreatifitas dalam memenuhi kehidupan sehari-hari. Dampak yang terjadi menjadikan masyarakat tidak berdaya dan terjebak dalam budaya kemiskinan yang turun temurun. Kondisi ini menjadikan tingkat ketergantungan masyarakat terhadap bantuan yang semakin tinggi.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISKEUDES DALAM

2020 ◽  
Vol 10 (1) ◽  
pp. 37-52
Author(s):  
Anak Agung Ayu Erna Trisnadewi ◽  
Anak Agung Bagus Amlayasa
Keyword(s):  
Financial Management ◽  
User Involvement ◽  
Top Management ◽  
User Engagement ◽  
Management Support ◽  
Financial Reports ◽  
Top Management Support ◽  
Analysis Technique ◽  
The Government ◽  
Sample Method

This study aims to determine the factors that influence the performance of SISKEUDES in improving the quality of the Village Fund's financial statements. Village financial management has become very important as part of the accountability of village funds given by the government and is increasing every year. The SISKEUDES application is used to facilitate the administration of village fund financial reports. The application of the SISKEUDES application will accelerate the completion of financial reports of village funds accurately and on time. The population in this study was all villages totaling 8 villages in Gianyar Regency who received village funds. The sample is determined by the saturated or census sample method. The data analysis technique uses Smart-PLS 3.0. The results showed that: user involvement had a positive and significant effect on the performance of the SISKEUDES; the education and training program has a negative and not significant effect on the performance of the SISKEUDES; top management support has a negative and significant effect on the performance of the  SISKEUDES. Key words:  Siskeudes Performance, User Engagement, Training Programs, Top Management Support

scholarly journals Top Management Support Functions in Higher Education Management Accounting Information Systems

2020 ◽  
Vol 1 (4) ◽  
pp. 210-224
Author(s):  
Lesi Hertati ◽  
Nazarudin Nazarudin ◽  
Irlan Fery
Keyword(s):  
Higher Education ◽  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Top Management ◽  
Accounting System ◽  
Management Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Top Management Support

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system in order to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems / components, both physical and non-physical, which are interconnected and harmoniously cooperate with each other to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology / accounting information system activities on lecturer work reports, lecturer salaries and managers. College.      

scholarly journals Organization Factors for ERP Projects in a Developing Country: A Case Study Jordan

2018 ◽  
Vol 11 (8) ◽  
pp. 1
Author(s):  
Mohammad AL-Zoubi ◽  
Ahmad Al-Haija
Keyword(s):  
Change Management ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Top Management ◽  
Successful Implementation ◽  
Management Support ◽  
Implementation Success ◽  
Erp Implementation ◽  
Top Management Support

The organization factors integral to the successful implementation of ERP systems are identified in this paper, and the organization factors under scrutiny include: Change Management, Business Process Management, and Top Management Support. Survey questionnaires were circulated to ERP users in companies in Jordan, which led to the collection and analysis of 314 responses in total. The results evidence significant relationship between change Management and top management support with ERP implementation success. However, the outcomes did not support the relationship between Business Process Management and ERP implementation success. This study could assist ERP vendors and consultants in developing countries in preparing certain strategies for dealing with the oddity between their ERP products and ERP adopting organizations. Also, both ERP adopting organizations and managers could attain awareness regarding the intricacies that are inherent in ERP installations in order to prevent obstacles while increasing the possibility of attaining the looked-for results.

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