THE INFLUENCE OF EMPLOYEE TRAINING, UNDERSTANDING OF SAP, AND INFORMATION TECHNOLOGY ON THE IMPLEMENTATION OF THE ACCRUAL BASED ACCOUNTING IN THE GOVERNMENT OF PONTIANAK CITY

Abstract

The study entitled 'Effect of Employee Training, Understanding of SAP and Information Technology on the implementation of Accrual Based Accounting in the Government of Pontianak City'. This study aims to determine whether the employee training, Understanding of SAP and Information Technology has any positive effect on the implementation of accrual-based accounting. The research is descriptive and quantitative. Research subjects are in SKPD's in Pontianak. The data collected is by means of a questionnaire, interview, and documentation. The questionnaire was delivered to 12 regional work units in the City of Pontianak. A total of 48 questionnaires were distributed among them 40 questionnaires (83%) which have been completed were returned. The results of data analysis and testing can be concluded that the accounting staff qualifications in terms of understanding possessed SAP cannot meet the implementation of the accrual accounting, but it is very necessary to give the training to the employee and the information technology has the positive influence on the implementation of accrual accounting (t-test > t-table), while Understanding of SAP has no influence on the implementation of accrual-based accounting (t-test > t-table), so the variable employee training and information technology became dominant in supporting the implementation of accrual accounting in the government of Pontianak City.

Authors and Affiliations

Endang Kristiawati

Keywords

Related Articles

STUDY IN COPPER PRICE LINKAGE BETWEEN INTERNATIONAL AND INDIAN COMMODITY MARKET

The study is to analysis the price behavior pattern of copper in different markets both national and international. The paper places the co movement of prices of copper in LME, MCX and COMEX to assess the impact of inter...

IMPACT OF ORGANIZED RETAILING: AN ANALYTICAL DISCOURSE

The retail sector in India is rapidly expanding and modernizing keeping pace with the economic growth of the country. The overall retail sector is expected to grow at a compounded rate of 15% amounting to INR 47 trillion...

THE INFLUENCE OF EMPLOYEE TRAINING, UNDERSTANDING OF SAP, AND INFORMATION TECHNOLOGY ON THE IMPLEMENTATION OF THE ACCRUAL BASED ACCOUNTING IN THE GOVERNMENT OF PONTIANAK CITY

The study entitled 'Effect of Employee Training, Understanding of SAP and Information Technology on the implementation of Accrual Based Accounting in the Government of Pontianak City'. This study aims to determine whethe...

A STUDY OF EXPLORATORY BUYING BEHAVIOR TENDENCIES IN FMCG SECTOR

Globalization is a boon both to producers and consumers. Companies, indeed, owe to it for their sprawling businesses as consumers are being served with assorted platter of goods and service every fortnight. Consumers are...

AN EXPLORATORY STUDY OF WORKPLACE HARASSMENT

Workplace harassment has become a silent epidemic in Malaysia. Yet there is an insufficiency of research on this issue. Through the use of archival evidence, alongside contemporary voices of experience, understandings of...

Download PDF file
  • EP ID EP334463
  • DOI -
  • Views 124
  • Downloads 0

How To Cite

Endang Kristiawati (2017). THE INFLUENCE OF EMPLOYEE TRAINING, UNDERSTANDING OF SAP, AND INFORMATION TECHNOLOGY ON THE IMPLEMENTATION OF THE ACCRUAL BASED ACCOUNTING IN THE GOVERNMENT OF PONTIANAK CITY. International Journal on Recent Trends in Business and Tourism, 1(2), 10-15. https://www.europub.co.uk/articles/-A-334463