ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA DINAS PARIWISATA DAN EKONOMI KREATIF PROVINSI NTT

  • Resvina Situmorang Politeknik Negeri Kupang
  • Agustinus Beda Kewela Politeknik Negeri Kupang
  • Irwan Irwan Politeknik Negeri Kupang
  • Yunelci M. Seliamang Politeknik Negeri Kupang

Abstract

This study aims to examine the extent of the influence of regulatory development on the application of accrual-based government accounting standards; the effect of information systems on the application of accrual-based government accounting standards; and the influence of the quality of human resources on the application of accrual-based government accounting standards. Especially at the works units and examine the various factors that exist at the tourism and creative economics department of east Nusa Tenggara province from human factors thought to have an influence on the level implementation of accrual accounting. The human factors include level of education employees, employees training and the quality of information technology. The data collected were processed using questionnaires and purposive sampling technique with the criteria of bachelor degree or associate degree, working above four years and permanent employees. A total  of 67 samples using tolerance error 10 percent became 40 samples. The multiple data analysis technique using statistic application SPSS 25.0. The result of this study indicate that the implementation of accrual accounting at the tourism and creative economics department of east Nusa Tenggara province is still low. In Particular the implementation of accrual accounting is significantly affected by level of education employee, employees training and the quality of information technology

Author Biographies

Resvina Situmorang, Politeknik Negeri Kupang

Jurusan Akuntansi

Agustinus Beda Kewela, Politeknik Negeri Kupang

Jurusan Akuntansi

Irwan Irwan, Politeknik Negeri Kupang

Jurusan Akuntansi

Yunelci M. Seliamang, Politeknik Negeri Kupang

Jurusan Akuntansi

Published
2022-11-28
How to Cite
SITUMORANG, Resvina et al. ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA DINAS PARIWISATA DAN EKONOMI KREATIF PROVINSI NTT. JAKA - Jurnal Jurusan Akuntasi, [S.l.], v. 7, n. 2, p. 19-23, nov. 2022. ISSN 2528-0651. Available at: <http://jurnal.pnk.ac.id/index.php/jaka/article/view/898>. Date accessed: 04 feb. 2023. doi: https://doi.org/10.32511/jaka.v2i1.261.