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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Mirna Indriani
Prodi Akuntansi Fakultas Ekonomi dan Bisnis Unsyiah
Economics, Econometrics & Finance Social Sciences

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Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia Mirna Indriani; Ratna Mulyany; Nadirsyah Nadirsyah; Wahyu Munandar
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 | Full PDF (186.341 KB) | 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.
Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia Mirna Indriani; Ratna Mulyany; Nadirsyah Nadirsyah; Wahyu Munandar
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 Nadirsyah Nadirsyah Ratna Mulyany Wahyu Munandar