CD Tesis

Faktor-Faktor Yang Mempengaruhi Implementasi Transaksi Non Tunai Dan Dampaknya Terhadap Efisiensi Kinerja Organisasi Pada Pemerintah Daerah Kabupaten Pelalawan

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In the current modern era, local governments are required to use
technology as a means of information in all fields, this is because Indonesia has
undergone reforms. As a result of the reforms, a new paradigm emerged in
regional financial management. This change is marked by a new paradigm,
namely towards digitalization based on information and communication
technology which is directed at the availability of data information that connects
between agencies in an efficient, precise, accurate and accountable manner. Of
course, this new paradigm will create a new policy to realize a better regional
financial management system than before. The government is required to be more
transparent and cleaner in managing regional finances which of course aims to
benefit the community.
This study aims to determine the factors that influence the implementation
of non-cash transactions and their impact on organizational performance in local
government. The subjects of this study were 40 Regional Apparatuses (PD) in
Pelalawan Regency. The type of data used in this research is quantitative data
with primary data sources. Primary data sourced from questionnaires. The
sampling technique in this study used a purposive sampling method, namely a
sampling technique by providing self-assessment of the sample among the selected
population. The assessment is taken of course if it meets certain criteria according
to the research topic. As for those used as samples, namely Budget Users/Budget
User Authorities, Treasurers, Officials of the Financial Management and
Technical Implementation Officers of Activities as many as 160 respondents. The
data analysis method used in this study is PLS-SEM with a variance/component
based structural approach.
The results showed that organizational commitment, regulation, human
resource competence and information technology had a positive and significant
effect on the implementation of non-cash transactions and the implementation of
non-cash transactions had a positive and significant effect on organizational work
efficiency. The results of this study provide some empirical results regarding the
effect of implementing non-cash transactions and their impact on organizational
work efficiency. By looking at some of these factors, local governments can
improve the quality of implementing these policies so that their implementation is
more effective.
Key words: Non-Cash Transactions, Organizational Commitment, Regulation,
Competence of Human Resources, Information Technology.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010247329

Penerbit

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

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010247329

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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