CD Tesis

Faktor -Faktor Yang Mempengaruhi Implementasi Transaksi Non Tunai Di Pemerintah Kabupaten Indragiri Hulu

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Non-Cash Transactions (TNT) in Regional Governments are one of the efforts to improve transparency and accountability in regional financial management in local goverment This is regulated through the issuance of Presidential Instruction Number 10 of 2016 concerning Action for the Prevention and Eradication of Corruption in 2016 and 2017 and Circular of Minister of Home Affairs 910/1867 / SJ in 2017 concerning the Implementation of Non-Cash Transactions in Regency / City Governments.
Based on Circular of Minister of Home Affairs 910/1867 / SJ in 2017, local governments are required to begin the implementation of non-cash transactions no later than January 1, 2018 which includes transactions conducted by treasurers of revenues and expenses. However, a number of local governments are still experiencing obstacles in the implementation of non-cash transactions and only around 40% of APKASI members are ready to implement non-cash transactions. This is because there are still many local governments that do not yet have human resources (HR) besides that they do not have adequate infrastructure to implement non-cash transaction.
The purposes of this study are to examine and analyze the influence of Organizational Commitment, Regulation, the Competency of Human Resources (HR) and Information Technology on the implementation of non-cash transactions. This research is a perception research with a quantitative approach. The population of this research is all the State Civil Apparatus (ASN) in Indragiri Hulu Regency from 31 Local Goverment agencies (OPD). Respondents of this study were Local Goverment Financial Officer and Technical Officier (PPTK) at the OPD of Indragri Hulu Regency. Based on the purposive sampling approach, a sample of 159 respondents was obtained. Data was then analyzed by using SmartPLS version 3.2.1.m3.
The results of the study show that Organizational Commitment, Competence of Human Resources (HR) and Information Technology have a positive influence on the implementation of non-cash transactions, while the Regulation has no influence on the implementation of non-cash transactions.

Keywords : Organizational commitment, regulation, human resources (HR), information technology and Non-cash transactions.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0036)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiii, 187 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0036)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

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