Hidayati, Dwi Nur
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IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Abdurrahim, Abdurrahim; Hidayati, Dwi Nur; Budiarto, Budiarto
Valid Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study is intended to determine the factors that influence the success of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. This quantitative research employs the regression method to analyse the regulations, human resources, commitment, other supporting elements and training which seem to influence the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. The population of the study is the regional finance management personnel in 32 Government Work Units (SKPD) within the district government of West Lombok comprising of head of SKPD and/or the finance administration officer (PPK), treasurer, and the planning staff. Sample is selected through the purposive sampling technique in which 96 respondents are given questionnaires. Only 71 respondents return the questionnaires. Likert scale is used for the data measurement. The result of the study shows that regulation, human resources, commitment, other supporting, and training elements partially and simultaneously have positive effect to the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard.
The Effect of Competence and Work Motivation on work Satisfaction and Its Effect on Village Apparatus Performance (Study of Village Apparatus in Sakra District, East Lombok Regency) Syahruddin, Syahruddin; Saputra, Agus Marjan; Hidayati, Dwi Nur; Ahyat, Muhammad
Jurnal Ilmiah Sumber Daya Manusia Vol 6 No 1 (2022): SEPTEMBER, JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JJSDM.v6i1.15739

Abstract

The purpose of this study was to determine and analyze the effect of Competence and Work Motivation on work Satisfaction and their influence on Village Apparatus Performance in Sakra District, East Lombok Regency. The type of research used was explanatory research, because in this study it highlighted the relationship between research variables and tests hypotheses. The populations of this study were 72 village officials in Sakra District, East Lombok Regency. While the sample in this study was a saturated sample or take all members of the population. This was because the research conducted in this study was a census study where this method applied if the population members are relatively small or easily accessible. Data was collected by distributing questionnaires to Village Apparatus in Sakra District, East Lombok Regency. The data analysis technique used in this study was a two-stage regression technique. The results of this study indicated that competence and work motivation have a positive effect on work satisfaction. Likewise, work satisfaction had a positive effect on the performance of Village Apparatus in Sakra District, East Lombok Regency.