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THE INFLUENCE OF TRAINING, GOAL CLARITY AND SUPERVISOR SUPPORT ON USEFULNESS OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AT LOCAL GOVERNMENT OF BANYUMAS
Abstrak (Bhs. Indonesia)
The aims of research were to analyze the significant influence of training, goal clarity and supervisor support on the usefulness of Regional Financial Accounting System of Local Government Agencies in Banyumas. The research was conducted at office of work unit of Local Government Agencies in Banyumas Regency. The method of research was survey with as the sampling technique used purposive sampling. Population of this research was total number of the head or staff of accounting/financial sub division at Local Government Agencies in Banyumas Regency is 170 employees. Based on the result of purposive sampling, it was found the sample size of 48 respondents. Furthermore, the technique data analysis used in this study was path analysis. Based on the result of data analysis, it could be concluded that training and supervisor support have significant influence on usefulness of regional financial accounting system, while goal clarity has no significant influence on the usefulness of regional financial accounting system at Local Government Agencies in Banyumas Regency. Refers to the conclusion, it could be implied that as an effort to increase the usefulness of Regional Financial Accounting System optimally, the Local Government of Banyumas Regency need to pay attention on various policies, especially those related to the training and supervisor support. The ways could be done by provide training and continue to increase the frequency of training program about implementation and usefulness of Regional Financial Accounting System, provide the seminars of accounting and finance periodically and continuously to the head or staff of accounting/financial sub division at Local Government Agencies in Banyumas Regency in order to develop the competence of employees’ SKPD. Additionally, top management and supervisor should support by providing the facilities and support the introduction about SAKD, implementation, effectiveness and the usefulness of Regional Financial Accounting System.
Abtrak (Bhs. Inggris)
The aims of research were to analyze the significant influence of training, goal clarity and supervisor support on the usefulness of Regional Financial Accounting System of Local Government Agencies in Banyumas. The research was conducted at office of work unit of Local Government Agencies in Banyumas Regency. The method of research was survey with as the sampling technique used purposive sampling. Population of this research was total number of the head or staff of accounting/financial sub division at Local Government Agencies in Banyumas Regency is 170 employees. Based on the result of purposive sampling, it was found the sample size of 48 respondents. Furthermore, the technique data analysis used in this study was path analysis. Based on the result of data analysis, it could be concluded that training and supervisor support have significant influence on usefulness of regional financial accounting system, while goal clarity has no significant influence on the usefulness of regional financial accounting system at Local Government Agencies in Banyumas Regency. Refers to the conclusion, it could be implied that as an effort to increase the usefulness of Regional Financial Accounting System optimally, the Local Government of Banyumas Regency need to pay attention on various policies, especially those related to the training and supervisor support. The ways could be done by provide training and continue to increase the frequency of training program about implementation and usefulness of Regional Financial Accounting System, provide the seminars of accounting and finance periodically and continuously to the head or staff of accounting/financial sub division at Local Government Agencies in Banyumas Regency in order to develop the competence of employees’ SKPD. Additionally, top management and supervisor should support by providing the facilities and support the introduction about SAKD, implementation, effectiveness and the usefulness of Regional Financial Accounting System.
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