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Antesenden dan implementasi sistem keuangan desa (siskeudes) terhadap akuntabilitas dengan kerangka technological organizational environment (TOE)

ABSTRACT

The village financial system is a Microsoft Access-based application which
aims to assist the Village government in making financial and administrative
reports. Siskeudes has been implemented by the Village Government in Indonesia.
However, there are still several obstacles in implementing Siskeudes. In this
research, the Technological Organizational Environment (TOE) framework is a
conceptual model that highlights a series of determining factors that influence the
adoption of Siskeudes in village government. This research aims to determine the
influence of relative advantage, compatibility, top management support and
regulations on the implementation of the system. Apart from that, this research also
aims to determine the effect of siskeudes adoption on accountability.
This research uses purposive sampling techniques and data analysis
techniques using Structural Equation Modeling-Partial Last Square (SEM-PLS).
This research uses data collection techniques using questionnaires distributed by
village governments in Karanganyar district, Sukoharjo district and Boyolali
district with a sample size of 100 village governments. The results of this research
indicate that relative advantage, compatibility, top management support, and
regulations have a positive effect on the implementation of Siskeudes. Adoption of
Siskeudes has a positive influence on accountability.
Keywords: Relative Advantage, Compatibility, Top Management Support,
Regulation, Siskeudes Adoption, Accountability.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2DWI a 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 126 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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