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Journal : Jurnal Bisnis dan Manajemen

FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA PEMERINTAHAN DAERAH Jantong, Alfonsus; Nurkholis, Nurkholis; Roekhudin, Roekhudin
Jurnal Bisnis dan Manajemen Vol 5, No 2 (2018): Jurnal Bisnis dan Manajemen Volume 5 Nomor 2
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.512 KB) | DOI: 10.26905/jbm.v5i2.2389

Abstract

The objective of this study is to analyze the readiness of local government in applying accrual-based governmental accounting standard. The effect of training, mentoring on human resource and the effect of human resource’s quality, organizational commitment, and infrastructure on the readiness of the application of accrual-based governmental accounting standard are analyzed through positivist approach. The data is collected from 104 respondents through questionnaires distributed to SKPDs (local government agencies) working in accounting and to treasurers. The data is then analyzed using multiple regression method. The results show that training and mentoring positively affect the quality of human resource. The quality of human resource and infrastructure do not affect the readiness of accrual-based governmental accounting standard application. The quality of human resource, organizational commitment, and infrastructure simultaneously affect the readiness of accrual-based governmental accounting standard application. This research proves that local government of Manggarai, in terms of human resource and infrastructure, is not ready. The organizational commitment of Regency of Manggarai is ready to apply accrual-based governmental accounting standard DOI : https://doi.org/10.26905/jbm.v5i2.2389
Co-Authors - Sutrisno Abdul Ghofar Affandi, Arlisya Tika Afifah, Nur Rahmah Agus Hadi Prayitno Agus Hariyanto AGUS PURWANTO Agustina, Clara Aini, Sitti Nurul Alfonsus Jantong, Alfonsus Ali Djamhuri Amalia, Bonita Ana Pratiwi, Ana Anang Febri Prasetyo, Anang Febri Andri veno, Andri Andriono, Rian Arief Hidayat Afendi, Arief Hidayat Atmanto, Arif Puji Awaludin, Aan Bambang Hariadi Bambang P.S. Brodjonegoro Bambang Subroto Bawono, Ari bsa, Sholikhin Diel, M. Martono Edy Mintarto, Edy Elmonita, Yudhanoorsanti Endang Mardiati Fajar, Abdul Gariri, Putu Novia Gugus Irianto Gusti Adriansyah, Gusti HASAN SUBEKTI Hijriah, Amanah I Putu Hendra Setiawan I Wayan Dasna Ika Ratnawati, Ika Krisnawan, Gede Kusumawati, febriana Tri Lilik Purwanti Lukman Lukman M. Ibnu Fajril Jabin, M. Ibnu Fajril Mariandini, Fransiska Iing Martarosa Martarosa Maskur Maskur Meidiana Dwidiyanti MIFTAKHUL JANNAH Muddin, Saripuddin Muhammad Firdaus Munjazi, Achmad Ibnu Munzil Munzil, Munzil Muslikhin Hidayat Mutaqin Mutaqin Ninda Ayu Wiranti, Ninda Ayu Nitsae, Oli Gretia Nugraheni, Yudhi Ratna Nusantoro, Suluh Prabowo Yudo Jayanto, Prabowo Yudo Prijanto, Tulus Priyono Priyono Puspitasari, Nur Wahyu Putriana Salman Rahman, Fadhli Reni Kurniawati, Reni Riwan Kusmiadi, Riwan Rizki Bagustianto Roekhudin, Roekhudin Rozaq, Ibrahim Kholilul Rukmi, Dyah Laksito Safitri, Mei Via SAMUYUS NEALMA Sarto Sarto Siti Jamilatun Siti Nurul Hidayati, Siti Nurul Soekarjono, Satria Utama Sopyan Ali Rohman, Sopyan Ali Subaida, Ida Sudarsono, Ratria Anggraini Sudiyatno Sudiyatno Sulistiyaningsih Sulistiyaningsih SULISTYARTO, SONI Sulistyo, Indah Surjani Wonorahardjo, Surjani Susiati B. Hirawan Sutrisno T Sutrisno, T Syahniar, Theo Mahiseta Wiwin, Desak Wulan Fitri Utami, Wulan Fitri Zuhri, Mohammad