Jurnal Eksplorasi Akuntansi (JEA)
Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)

Penguatan Peran Kantor Pelayanan Perbendaharaan Negara sebagai Financial Advisor melalui Implementasi Knowledge Management

Oktana Yudha Sakti (Direktorat Jenderal Perbendaharaan Kementerian Keuangan, Jakarta, Indonesia)
Diah Hari Suryaningrum (2Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Indonesia)
Mekar Meilisa Amalia (3Universitas Dharmawangsa, Medan, Indonesia)



Article Info

Publish Date
03 Aug 2024

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.

Copyrights © 2024






Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...