This study aims to determine the effect of personal technical ability, education level, training, and work experience on the performance of accounting information systems in Medan City Regional Apparatus Organizations. The population in this study was 55 OPDs consisting of OPD Heads, Secretaries, and Heads of Finance Sub-Divisions in Medan City Regional Apparatus Organizations. The number of samples in this study was 116 and with Purposive Sampling techniques. The research data was obtained by survey method, namely distributing questionnaires directly to respondents. The data analysis method used was multiple linear regression analysis method. The results of this study indicate that simultaneously personal technical ability, education level, training and work experience have a significant effect on the performance of accounting information systems in Medan City Regional Apparatus Organizations. Partial tests show that personal technical ability and education level do not affect the performance of accounting information systems in Medan City Regional Apparatus Organizations, while training and work experience each have a positive and significant effect on the performance of accounting information systems in Medan City Regional Apparatus Organizations.
Archives for January 2025
The influence of performance expectancy, effort expectancy, social influence, and facilitating conditions on behavioral intention to use accounting information system in msmes banda Aceh City
This study aims to measure the effect of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions on Behavioral Intention to use Accounting Information System in Micro, Small and Medium Enterprises in Banda Aceh City. The Unified Theory of Acceptance and Use of Technology (UTAUT) model is used as a theoretical framework in this study. This type of research is survey research with the research method used is Structural Equation Modeling (SEM) with Lisrel 4.0. Data were obtained through questionnaires distributed to 100 MSME players in Banda Aceh. The results showed that effort expectancy, social influence and facilitating conditions had a positive and significant effect on behavioral intention to use accounting information systems by MSMEs. However, performance expectancy has no effect on behavioral intention to use accounting information systems by MSMEs. This research provides valuable insights for Micro, Small and Medium Business owners in Banda Aceh City to increase the acceptance and use of accounting information systems in an effort to increase business efficiency and competitiveness.
Management mechanism of regional original revenue and equalizations funds on government expenditures with the agency level financial application system (SAKTI) and the state treasury and budget system (SPAN)
The purpose of this study is to examine how local government expenditure in North Sumatra Province is impacted by local revenue and balancing funds between 2009 and 2021 with The Agency Level Financial Application System (SAKTI) and The State Treasury and Budget System (SPAN). The Central Statistics Agency of North Sumatra Province provides the annual time series data used in this study. To assess the association between these variables, this research employs multiple linear regression using the Ordinary Least Squares (OLS) approach. The study's key conclusions are as follows: 1) local revenue has a significant and positive impact on local government spending; 2) balancing funds has a positive impact on local government spending in North Sumatra Province, but this effect is not statistically significant; 3) local revenue and balancing funds together have a significant impact on local government spending; 4) the analysis yields an R-Square value of 0.967, meaning that local revenue and balancing funds account for approximately 96.7% of the variation in local government spending, with other factors influencing the remaining 3.3%. In conclusion, the study's conclusions demonstrate a close connection between North Sumatra Province's government spending, balancing money, and local revenue.
The role of the international financial digital platform to support the National Food Estate (FE) Food Barn Program
This study aims to (1) determine the right and ideal financial platform model for farmers in the Humbang Hasundutan Food Estate (FE) area (2) increase the planting area and production of shallots, garlic and potatoes and strengthen cooperation and synergy between farmers and related stakeholders thanks to the financial digital platform and (3) determine the upstream-downstream industry model including post-harvest so that there will be a market place like a modern market. To analyze, an appropriate dimensional model of the role of the financial digital platform for the Food Estate (FE) area was developed with Structural Equation Modeling (SEM) Smart PLS 3.3. The method used in data collection is a primary data survey in the Food Estate (FE) area in Humbang Hasundutan Regency, North Sumatra, Indonesia. The results show that there is an influence of the Post-Harvest variables, the Process of Increasing Planted Area, Production and Market Place on the Financial Digital Platform. All variables have an influence which shows that the development of the Food Estated Area must be supported by the development and support of the Financial Digital Platform.