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

Authors

  • Endang Kristiawati Faculty of Economics, Panca Bhakti University, Pontianak, West Borneo, Indonesia.
  • Risal Faculty of Economics, Panca Bhakti University, Pontianak, West Borneo, Indonesia.

Abstract

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

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References

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Published

2017-04-03

How to Cite

Endang Kristiawati, & Risal. (2017). 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. International Journal on Recent Trends in Business and Tourism (IJRTBT), 1(2), 10-15. Retrieved from https://ejournal.lucp.net/index.php/ijrtbt/article/view/280