MODEL KINERJA SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH DENGAN MEDIASI IMPLEMENTASI SISTEM AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA ORGANISASI PERANGKAT DAERAH PROVINSI JAMBI.

Asrini, Asrini and Amri, Amir and hizazi, achmad and Rahayu, Sri (2023) MODEL KINERJA SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH DENGAN MEDIASI IMPLEMENTASI SISTEM AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA ORGANISASI PERANGKAT DAERAH PROVINSI JAMBI. S3 thesis, Universitas Jambi.

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Abstract

ABSTRAK Penelitian ini menganalisis faktor-faktor yang memengaruhi implementasi Sistem Akuntansi Pemerintahan (ISAP) berbasis akrual dan kinerja Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) di Provinsi Jambi. Variabel yang diteliti meliputi efektivitas regulasi, pengawasan internal, sumber daya manusia (SDM), iklim komunikasi, dan kualitas sistem. Data dikumpulkan melalui survei terhadap 80 responden dari 20 Organisasi Perangkat Daerah (OPD) dengan teknik purposive sampling. Analisis data menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa efektivitas regulasi, pengawasan internal, SDM, iklim komunikasi, dan kualitas sistem berpengaruh signifikan terhadap implementasi ISAP berbasis akrual. Implementasi ISAP berbasis akrual juga berperan sebagai mediator yang memperkuat pengaruh faktor-faktor tersebut terhadap kinerja SIPKD. Penelitian ini menyarankan perbaikan regulasi, penguatan pengawasan internal, pengembangan SDM, peningkatan komunikasi antar OPD, dan kualitas sistem informasi untuk meningkatkan implementasi ISAP berbasis akrual dan kinerja SIPKD. Kata Kunci: Implementasi ISAP berbasis akrual, kinerja SIPKD, efektivitas regulasi, pengawasan internal, SDM, iklim komunikasi, kualitas sistem. ABSTRACT This study analyzes the factors influencing the implementation of accrual-based Government Accounting Standards (ISAP) and the performance of Regional Financial Management Information Systems (SIPKD) in Jambi Province. The variables examined include the effectiveness of regulations, internal supervision, human resources (HR), communication climate, and system quality. Data were collected through a survey of 80 respondents from 20 Regional Government Agencies (OPDs) using purposive sampling. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that the effectiveness of regulations, internal supervision, HR, communication climate, and system quality have a significant impact on the implementation of accrual-based ISAP. The implementation of accrual-based ISAP also acts as a mediator, strengthening the influence of these factors on SIPKD performance. The study recommends improving regulations, strengthening internal supervision, developing HR, enhancing communication between OPDs, and improving the quality of information systems to enhance the implementation of accrual-based ISAP and SIPKD performance. Keywords: Accrual-based ISAP implementation, SIPKD performance, effectiveness of regulations, internal supervision, HR, communication climate, system quality.

Type:	Thesis (S3)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance
Depositing User:	Asrini
Date Deposited:	13 Jan 2025 07:59
Last Modified:	13 Jan 2025 07:59
URI:	https://repository.unja.ac.id/id/eprint/74386

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