Alfonsus Jantong, Alfonsus
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Faktor Determinan Kesiapan Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual di Manggarai, Nusa Tenggara Timur Jantong, Alfonsus
Matra Pembaruan: Jurnal Inovasi Kebijakan Vol 1 No 2 (2017)
Publisher : Research and Development Agency, Ministry of Home Affairs, Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/mp.1.2.2017.109-119

Abstract

Penelitian ini bertujuan untuk menganalisis kesiapan pemerintah daerah dalam menerapkan standar akuntansi pemerintah berbasis akrual. Pengaruh pelatihan, pendampingan dan pengaruh kualitas sumber daya manusia, komitmen organisasi, dan infrastruktur terhadap kesiapan penerapan standar akuntansi pemerintah berbasis akrual dianalisis melalui pendekatan positivis. Data dikumpulkan dari 104 responden melalui kuesioner yang disebarkan ke SKPD (instansi pemerintah daerah) yang bekerja di bidang akuntansi dan bendahara. Data kemudian dianalisis dengan menggunakan metode regresi berganda. Hasilnya menunjukkan, pelatihan dan pendampingan secara positif mempengaruhi kualitas sumber daya manusia. Kualitas sumber daya manusia dan infrastruktur tidak mempengaruhi kesiapan aplikasi standar akuntansi berbasis akrual. Kualitas sumber daya manusia, komitmen organisasi, dan infrastruktur secara simultan mempengaruhi kesiapan aplikasi standar akuntansi berbasis akrual. Penelitian ini membuktikan, pemerintah daerah Manggarai, dalam hal sumber daya manusia dan infrastruktur, belum siap.
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 | 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