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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sendy Eko Syahputra
Universitas Pancasakti Tegal
Economics, Econometrics & Finance

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Pengaruh Literasi Digital, Disiplin Kerja, dan Etos Kerja Terhadap Kepatuhan Satuan Kerja dalam Penerbitan Laporan Surat Perintah Pencairan Dana (SP2D) di KPPN Tegal Tahun 2020-2024 Sendy Eko Syahputra; Teguh Budi Raharjo; Aminul Fajri
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.7218

Abstract

This study aims to analyze the influence of digital literacy, work discipline, and work ethic on the compliance of work units (Satker) in issuing reports for the Fund Disbursement Order (SP2D) at the State Treasury Service Office (KPPN) Tegal during the period 2020–2024. The background of this research is based on the importance of Satker compliance in supporting accountable, transparent, and timely state financial management. The problem addressed is the recurring SP2D returns and administrative errors, indicating ongoing challenges in implementing disbursement procedures. This study adopts a quantitative approach by utilizing secondary data such as SP2D reports and related indicators from official KPPN Tegal archives. Data analysis was carried out using SPSS software to examine the relationships between variables. The results show that digital literacy, work discipline, and work ethic have a positive and significant influence on Satker compliance in the SP2D issuance process. These findings indicate that strong digital skills, high levels of discipline, and strong work ethics can enhance the accuracy and timeliness of financial reporting while reducing the risk of delays and administrative errors. The study concludes that improving human resource capacity in digital competence, discipline, and core work values is essential to promoting Satker administrative compliance and supporting the achievement of better state financial governance.
Co-Authors Aminul Fajri Teguh Budi Raharjo