CD Tesis

Faktor-Faktor Yang Mempengaruhi Kesiapan Pemerintah Daerah Dalam Penerapan Permendagri Nomor 77 Tahun 2020 Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris Pada Satuan Kerja Perangkat Daerah Pemerintah Kota Pekanbaru)

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Minister of Home Affairs Regulation number 77 of 2020 was issued and promulgated on December 30, 2020. 2021 is the year when the regulation will be implemented. The regulation covers the main changes relating to planning, budgeting, implementation, administration and accountability for Regional Finance. Adjustments in various regulations, including the implementation of SIPD, have also become obstacles in the process of implementing Permendagri Number 77 of 2020. In particular, the implications in the field of accounting are also strongly felt by relevant stakeholders, and this is a big challenge in good financial management to make reliable reporting.
So what factors can affect the readiness of local governments in implementing the Minister of Home Affairs Regulation number 77 of 2020? The biggest challenge at this time is how local governments are able to prepare qualified Human Resources in translating these regulations and preparing for their implementation in regional financial governance. The operation of the Local Government Information System (SIPD) is also an obstacle in the regions, the administration of goods, budgets, accounting records, financial reporting and the integration process on information technology devices used by local governments, are also factors that are no less important in preparing for the implementation of Permendagri Number 77 of 2020. In determining the direction for an organization, communication is very important. How information and rules can be conveyed properly, so as not to cause multiple interpretations and different perceptions, is an important point in communication in an organization. Leadership style, Organizational Culture is also a determining factor in the success of an organization in implementing change. Including Professionalism is often associated with Human Resources, but in this case, the professionalism factor is more focused on reliability and expertise in carrying out a task as measured by creativity, innovation and responsiveness. This study also tries to analyze how strong Organizational Commitment is in influencing the relationship between the above factors on the Readiness of Local Governments in implementing the Minister of Home Affairs Regulation number 77 of 2020.
This study aims to analyze the effect of human resource competence, communication, information technology, leadership style, organizational culture, and professionalism on local government readiness in implementing Permendagri Number 77 of 2020. As well as testing how the ability of organizational commitment can strengthen / weaken the relationship between the above variables on the readiness of local governments in implementing Permendagri number 77 of 2020
This research was conducted in Pekanbaru City. The population of this research is the Regional Work Unit (SKPD) within the scope of the Pekanbaru City Government, totaling 48 SKPD. Researchers use the saturated sampling method or another term is census. Where all members of the population are sampled. Where
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the respondent has determined the criteria by the researcher. This type of research is quantitative research, with the data source used is primary data. The data was collected using the survey method using questionnaires and the questionnaire consisted of written and measurable statements that were given an explanation to make it easier for respondents to answer. The total number of respondents was 186 people. While data analysis and hypothesis testing in this research uses the Structural Equation Model - Partial Least Square (SEM-PLS) method.
From the results of hypothesis testing, it is found that Human Resources Competence, Communication, Information Technology, and Leadership Style and Professionalism have a significant effect on the Readiness of Local Governments in Implementing Permendagri Number 77 of 2020. However, Organizational Culture has no influence and on Local Government Readiness in Implementing Permendagri Number 77 of 2020. Meanwhile, when Organizational Commitment is tested whether it is able to strengthen / weaken the relationship between variables, the results show that Organizational Commitment is able to strengthen the relationship between variables such as Human Resources Competence, Communication, Information Technology, and Leadership Style and Professionalism, while Organizational Commitment is apparently unable to strengthen the relationship between Organizational Culture and Government Readiness in Implementing Permendagri Number 77 of 2020.
This explains that, of the twelve hypotheses proposed, ten hypotheses are accepted and two hypotheses are rejected. In general, it turns out that the Pekanbaru City Regional Government is considered capable / ready to implement Permendagri Number 77 of 2022. However, the Pekanbaru City Government, in this case the Regional Financial Management Agency (BPKAD), needs to rush the issuance of derivative regulations from Permendagri 77 of 2020 as a form of implementation of the application of technical guidelines for regional financial management. The year 2022 is the longest limit for the issuance of these derivative regulations. Currently, there is one Regional Regulation (PERDA) governing Regional Financial Management that is still in the stage of joint harmonization between the Government and DPRD, and two Mayor Regulations (PERKADA) that are in the process of being finalized, namely regulations governing Accounting Policies and Regional Government Accounting Systems. While two Perkada have been issued, namely Mayor Regulation Number 7 of 2022 concerning Regional Financial Management Systems and Procedures on January 6, 2022 and Mayor Regulation Number 65 of 2022 concerning Standard Expenditure Analysis on June 27, 2022.
Key Words : Regional Government Readiness, Human Resource Competence, Communication, Information Technology, Leadership Style, Organizational Culture, Professionalism, Organizational Commitment

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246423

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

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Klasifikasi

1810246423

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

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Pernyataan Tanggungjawab

FATAH

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