THE INFLUENCE OF EMPLOYEE TRAINING, UNDERSTANDING OF SAP, AND INFORMATION TECHNOLOGY ON THE IMPLEMENTATION OF THE ACCRUAL BASED ACCOUNTING IN THE GOVERNMENT OF PONTIANAK CITY
The study entitled 'Effect of Employee Training, Understanding of SAP and Information Technology on the implementation of Accrual Based Accounting in the Government of Pontianak City'. This study aims to determine whether the employee training, Understanding of SAP and Information Technology has any positive effect on the implementation of accrual-based accounting. The research is descriptive and quantitative. Research subjects are in SKPD’s in Pontianak. The data collected is by means of a questionnaire, interview, and documentation. The questionnaire was delivered to 12 regional work units in the City of Pontianak. A total of 48 questionnaires were distributed among them 40 questionnaires (83%) which have been completed were returned.
The results of data analysis and testing can be concluded that the accounting staff qualifications in terms of understanding possessed SAP cannot meet the implementation of the accrual accounting, but it is very necessary to give the training to the employee and the information technology has the positive influence on the implementation of accrual accounting (t-test > t-table), while Understanding of SAP has no influence on the implementation of accrual-based accounting (t-test > t-table), so the variable employee training and information technology became dominant in supporting the implementation of accrual accounting in the government of Pontianak City.
Keywords:Employee Training, Understanding of SAP, Information Technology, Accrual Basis
Sancoko, B. (2008). Study of the Performance-Based Budgeting in Indonesia. The Agency for Financial Education and Training, the Ministry of Finance. Republic of Indonesia.
Etzioni, A. (1985) Organization - Organization Modern. UI Press, Jakarta.
Enho, Y. (2008). The Influence Understanding of the Government Accounting Standards, Education and Training, Educational Background in the financial statements at Medan City Government. University of North Sumatra.
Ghozali, I. (2009). Econometrics: Theory, Concepts and ApplicationswithSPSS17.Publisher Diponegoro University, Semarang.
Kristiawati, E. (2012). Factors Affecting the Successful Implementation of Accrual Accounting in The Local Government of West Kalimantan, Unsoed Purwokerto, Central Java.
Kurniawan, T. (2007). Paradigm Shift of Public Administration: Classical Model of Behavior and NPM to Good Governance. JIANA. Vol. 7(January).
Mahmudi. (2010). Regional Financial Management. Erlangga.
Mia, L. &Clarke, B. (1999). Market competition, management accounting systems and business unit performance. Management Accounting Research, 10(2), pp 137-58.
Otley, D.T. (1980). The Contingency Theory of Management Accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), pp 413-428.
Indonesian Government Regulation No. 24 /2005 About the Government Accounting Standards.
Indonesian Government Regulation No. 71/ 2010 About the Government Accounting Standards Accrual Based.
Priyatno, D. (2012). How to learn lightning data analysis with SPSS 20, 1st edition, Jakarta: Andi Publisher.
Suliyanto. (2011). Applied Econometrics: Theory and Applications with SPSS. Printing Andi Offset, Yogyakarta, pp 59-68.
How to Cite
Copyright (c) 2017 International Journal on Recent Trends in Business and Tourism (IJRTBT)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.