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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL KEBANGSAAN Jurnal Riset Akuntansi dan Keuangan Devotion: Journal of Research and Community Service Jurnal Jaminan Kesehatan Nasional Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) JIMEKA
Nadirsyah, Nadirsyah
Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia Indriani, Mirna; Mulyany, Ratna; Nadirsyah, Nadirsyah; Munandar, Wahyu
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8441

Abstract

This study aims to examine the influence of human resources, information technology, and organizational culture on Indonesian local governments readiness in implementing accrual accounting system. The hypotheses were tested by using quantitative approach with the utilization of survey method. The unit of analysis consists of 52 working units of government institution in Aceh, Indonesia. Simple random sampling technique was employed and a total of 92 respondents participated in the survey. The result shows that human resources and information technology influence government readiness in implementing accrual accounting while organizational culture does not. The findings of this study imply that the government entities need to further strengthen its human resource and information technology to fully support the successful implementation of accrual based accounting system.
Co-Authors Amalia, Ridha Anggraini, Shella Yolan Aprilia, Ochi Cici Darmayanti Darwanis Darwanis Dhikin, Hidayatussa Diliasmara, Dimas Aldrian Fahmi, Hadi Kurnia Fitri, Fanalia Fitri, finalia Heru Fahlevi, Heru Irma Safitri Jhon Andra Asmara Khairunnah, Iffah Mariana Mariana Mastura, Nadia Maya Febrianty Lautania Mirna Indriani Muhammad Fazil, Muhammad Muharram, Fadlan Nur Munadi, Said Munandar, Wahyu Muraiya, Muraiya Ningsih, Fatria nurdiansyah, rizki Nurrahma, Fanni Purnama, Fifit Putri, Safrida Rahadi, Farhan Dama Ratna Mulyany, Ratna Ridwan Ibrahim Ridwan, Ridwan Rizqina, Tania Indira Rosmalita, Nova Said Musnadi Suryani, Riska Marwahidah Syukriy Abdullah Ulfida, Deafatunnizwa