The Effects of Human Resources and Information Technology Utilization toward Transparency of Village Financial Management with Organizational Commitment as a Moderated Variable (Empirical Study in Bantul Regency)

2022 ◽  
Author(s):  
Suryo Pratolo ◽  
Affan Ghaffar Fadilah
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Empirical Study ◽  
Human Resources ◽  
Financial Management ◽  
Technology Utilization

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN

2016 ◽  
Vol 4 (2) ◽  
pp. 145
Author(s):  
Nur Laila Yuliani ◽  
Barkah Susanto ◽  
Farida Farida
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Partial Least Square ◽  
Least Square ◽  
Factors Affecting ◽  
Supporting System ◽  
Positive Effects

<p><em>This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.</em></p>

KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL

2017 ◽  
Vol 4 (2) ◽  
pp. 83
Author(s):  
Sulaiman Sulaiman ◽  
Abdullah Abdullah
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Quantitative Methods ◽  
Accounting Standards ◽  
Government Accounting ◽  
Accrual Basis ◽  
The City

<p>The purpose of this study is to demonstrate empirically whether human resources, infrastructure, information technology, organizational commitment, and accounting policies affect the readiness of the implementation of Government Accounting Standards based on accrual.The sample in this research is the employee who is in the sub-section of finance, assets, treasury and accounting fields, and field DPPKA budget of the city of Bengkulu. Respondents in this study amounted to 32 people. This study uses quantitative methods.<em> </em>The results of the study showed that the human resources, infrastructure, information technology, and organizational commitment positively affects the readiness of the implementation of Government Accounting Standards based on accrual. While the accounting policies are not influence on the readiness of the implementation of Government Accounting Standards based on accrual. The results of this study indicate that accounting understanding that each employee is not enough in the implementation of government accounting standards accrual basis.</p>

scholarly journals ENGARUH KAPASITAS SUMBERDAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN VARIABEL INTERVENING SISTEM PENGENDALIAN INTERN PEMERINTAH Studi pada Satuan Kerja Perangkat Daerah Kota Cirebon

2018 ◽  
Vol 3 (2) ◽  
pp. 150
Author(s):  
Deasy Hary Rahman Puspita ◽  
Dewi Amalia
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Research Use ◽  
Technology Utilization ◽  
Main Requirement ◽  
Independent Variable

he quality of local government financial reporting is influenced by several factors: human resources capacity, information technology utilization, and system of government internal control. Independent variable in this research are human resources capacity, information technology utilization, and system of government internal control as intervening variable, and quality of local government financial reporting as dependent variable. Respondents on this research are SKPD’s accounting departement in Cirebon. This research use purposive sampling with 84 respondents. The result found that human resources capacity have influence toward quality of local government financial reporting, while information technology utilization, and system of government internal control have not influence toward quality of local government financial reporting. The human resources capacity and information technology utilization have influence toward system of government internal control. The main requirement testing intervening variable is a variable system of government internal control have influence toward quality of local government financial reporting. The results showed tha system of government internal control have no influence toward quality of local government financial reporting.

scholarly journals PERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG

2020 ◽  
Vol 5 (2) ◽  
pp. 152-165
Author(s):  
Abdul Rohman ◽  
Agus Ismaya Hasanudin ◽  
Tri Lestari
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Internal Control ◽  
Sampling Method ◽  
Purposive Sampling

The purpose of this research is to get the evidence about effect of human resources, government acconting standards, information technology untilization, internal control, and organizational commitment on the quality of local govermment finance. The population in this study is the Regional Device Organization (OPD) Kota Serang with samples secretary, heads of division and staff doing financial activities. Sample were selected by purposive sampling method. Data obtained by distributing questionnare directly to 128 responden and 82 quesionnare that can be processed. Analysis of data using multiple linear regressioner with SPSS (Statistics Product and Service Solution) 25

scholarly journals Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

2017 ◽  
Vol 8 (1) ◽  
pp. 31
Author(s):  
Nurmiati Irvan ◽  
Abdul Rahman Mus ◽  
Muhammad Su'un ◽  
Mukhlis Sufri
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Management Performance ◽  
Internal Control System

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi).  Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have<strong> </strong>positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance.

scholarly journals PENGARUH KUALITAS SDM, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI PADA EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL

2019 ◽  
pp. 133
Author(s):  
Kadek Agus Yogi Arta ◽  
I Ketut Yadnyana
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Accounting Standards ◽  
Sampling Technique ◽  
Positive Influence

Abstract: Effect of Quality of Human Resources, Organizational Commitment, Use ofInformation Technology on the Effectiveness of Accrual-Based SAP Implementation. Basedon knowing the influence of the quality of human resources, organizational commitment, andthe application of information technology on the effectiveness of applying accrual-basedgovernment accounting standards to SKPD Karangasem Regency. As many as 134 civilservants in the financial section are the population as well as samples from this study becausethe sampling technique used is saturated samples. multiple linear regression is the analysistechniques that used in this study,and the results show that the quality of HR, organizationalcommitment and the application of information technology have a positive influence on theeffectiveness of accrual-based SAP implementation in the SKPD of Karangasem Regency.

scholarly journals DUKUNGAN MANAJEMEN PUNCAK SEBAGAI PEMODERASI PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI PADA IMPLEMENTASI SIPKD DI PEMERINTAH KOTA DENPASAR

2017 ◽  
pp. 2819
Author(s):  
Sang Ayu Nyoman Trisna Dewi ◽  
Dewa Nyoman Badera
Keyword(s):  
Information Technology ◽  
Information System ◽  
Regression Analysis ◽  
Human Resources ◽  
Management Information System ◽  
Financial Management ◽  
Good Governance ◽  
Survey Method ◽  
Management Support ◽  
Management Information

Information technology has become a major part of an organization. To realize good governance, one of which can be done by continuing to make improvements in the area of ??financial management and implement applications Fiscal Management Information System (SIPKD). The success of this application is not separated from the quality of human resources, information technology and management support. This research was conducted using a survey method with questionnaire technique. The population in this research were 166 respondents, consisting of employees of the finance department and agency heads in Denpasar government as much as 70 respondents with a purposive sampling techniques and models of multiple regression analysis and regression analysis moderation. The result is the capacity of human resources and information technology has positive effect on the implementation of financial management information system. Top management support strengthening the influence of human resource capacity and the implementation of information technology in government SIPKD Denpasar.

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