PRA KONDISI PENERAPAN AKUNTANSI BERBASIS AKRUAL (STUDI PADA PEMERINTAH KABUPATEN ROKAN HULU)
This study aims to assess the preparation of pre-conditions are a prerequisite to the implementation of accrual accounting, the change management, leadership commitment, human resources, strategy implementation, and system capacity (technology) information. This research�s population are all emplo...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2014
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| _version_ | 1797036094935531520 |
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| author | , Prettya Lestari , Arief Surya Irawan, S.E., M.Com. |
| author_facet | , Prettya Lestari , Arief Surya Irawan, S.E., M.Com. |
| author_sort | , Prettya Lestari |
| collection | UGM |
| description | This study aims to assess the preparation of pre-conditions are a prerequisite to
the implementation of accrual accounting, the change management, leadership
commitment, human resources, strategy implementation, and system capacity
(technology) information.
This research�s population are all employees who work in the finance
units which consist of 12 offices and hospital, amounting to 172 peoples. The
samples were selected using purposive sampling technique. Data were collected
by survey method using questionnaire instrument were distributed to 172
respondents and analyzed using descriptive statistical analysis.
Pre-conditions are a prerequisite to the implementation of accrual
accounting used in this study are change management, leadership commitment,
human resources, strategy implementation, and system capacity (technology)
information. This study assesses the preparation of pre-conditions that have been
done by Rokan Hulu government. In general, Rokan Hulu government had
prepared a pre-condition to the implementation of accrual accounting is quite
good. This effect is quite good also on the readiness of employees to implement
accrual accounting and build the employee�s awareness of the importance of the
implementation of accrual accounting in the public sector environment.
Keywords: Change Management, Leadership Commitment, Human
Resources, Strategy Implementation, Capacity Systems
(Technology) Information, Accrual Accounting |
| first_indexed | 2024-03-13T23:40:48Z |
| format | Thesis |
| id | oai:generic.eprints.org:133883 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:40:48Z |
| publishDate | 2014 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1338832016-03-04T08:07:25Z https://repository.ugm.ac.id/133883/ PRA KONDISI PENERAPAN AKUNTANSI BERBASIS AKRUAL (STUDI PADA PEMERINTAH KABUPATEN ROKAN HULU) , Prettya Lestari , Arief Surya Irawan, S.E., M.Com. ETD This study aims to assess the preparation of pre-conditions are a prerequisite to the implementation of accrual accounting, the change management, leadership commitment, human resources, strategy implementation, and system capacity (technology) information. This research�s population are all employees who work in the finance units which consist of 12 offices and hospital, amounting to 172 peoples. The samples were selected using purposive sampling technique. Data were collected by survey method using questionnaire instrument were distributed to 172 respondents and analyzed using descriptive statistical analysis. Pre-conditions are a prerequisite to the implementation of accrual accounting used in this study are change management, leadership commitment, human resources, strategy implementation, and system capacity (technology) information. This study assesses the preparation of pre-conditions that have been done by Rokan Hulu government. In general, Rokan Hulu government had prepared a pre-condition to the implementation of accrual accounting is quite good. This effect is quite good also on the readiness of employees to implement accrual accounting and build the employee�s awareness of the importance of the implementation of accrual accounting in the public sector environment. Keywords: Change Management, Leadership Commitment, Human Resources, Strategy Implementation, Capacity Systems (Technology) Information, Accrual Accounting [Yogyakarta] : Universitas Gadjah Mada 2014 Thesis NonPeerReviewed , Prettya Lestari and , Arief Surya Irawan, S.E., M.Com. (2014) PRA KONDISI PENERAPAN AKUNTANSI BERBASIS AKRUAL (STUDI PADA PEMERINTAH KABUPATEN ROKAN HULU). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=74768 |
| spellingShingle | ETD , Prettya Lestari , Arief Surya Irawan, S.E., M.Com. PRA KONDISI PENERAPAN AKUNTANSI BERBASIS AKRUAL (STUDI PADA PEMERINTAH KABUPATEN ROKAN HULU) |
| title | PRA KONDISI PENERAPAN AKUNTANSI BERBASIS AKRUAL (STUDI PADA PEMERINTAH KABUPATEN ROKAN HULU) |
| title_full | PRA KONDISI PENERAPAN AKUNTANSI BERBASIS AKRUAL (STUDI PADA PEMERINTAH KABUPATEN ROKAN HULU) |
| title_fullStr | PRA KONDISI PENERAPAN AKUNTANSI BERBASIS AKRUAL (STUDI PADA PEMERINTAH KABUPATEN ROKAN HULU) |
| title_full_unstemmed | PRA KONDISI PENERAPAN AKUNTANSI BERBASIS AKRUAL (STUDI PADA PEMERINTAH KABUPATEN ROKAN HULU) |
| title_short | PRA KONDISI PENERAPAN AKUNTANSI BERBASIS AKRUAL (STUDI PADA PEMERINTAH KABUPATEN ROKAN HULU) |
| title_sort | pra kondisi penerapan akuntansi berbasis akrual studi pada pemerintah kabupaten rokan hulu |
| topic | ETD |
| work_keys_str_mv | AT prettyalestari prakondisipenerapanakuntansiberbasisakrualstudipadapemerintahkabupatenrokanhulu AT ariefsuryairawansemcom prakondisipenerapanakuntansiberbasisakrualstudipadapemerintahkabupatenrokanhulu |