Diah Hari Suryaningrum
2Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Indonesia

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Penguatan Peran Kantor Pelayanan Perbendaharaan Negara sebagai Financial Advisor melalui Implementasi Knowledge Management Oktana Yudha Sakti; Diah Hari Suryaningrum; Mekar Meilisa Amalia
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1602

Abstract

This study aims to determine whether knowledge management is needed to improve the competence of the State Treasury Services Office (KPPN) employees related to their role as Financial Advisors. This research uses a qualitative approach with descriptive and observation methods by identifying knowledge management support activities that KPPN employees have carried out. The observation results were analyzed using building block knowledge management and SWOT analysis. This research reveals that leadership commitment is one of the main supporting forces in implementing knowledge management. The commitment of the leadership of the Ministry of Finance has provided its commitment with the issuance of a finance ministerial regulation governing the implementation of knowledge management within the Ministry of Finance. This research has also identified that the activities carried out by KPPN employees support the implementation of knowledge management through sharing knowledge as a culture. Consequently, it provides an understanding of the importance of implementing knowledge management as a strategy to strengthen the role of KPPN as a Financial Advisor in good, efficient, and effective state financial governance. This research implies the need to develop a knowledge management design at KPPN and support policies for rewarding employees who have contributed to documenting their tacit knowledge into explicit knowledge.