Presenter: Umi Rosidah
Affiliation: UIN Raden Mas Said Surakarta
Room: 9
ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, Umi Rosidah from UIN Raden Mas Said Surakarta presented her research titled “Human Resource Competency, Information Technology, Organizational Commitment to the Implementation of Accrual-Based Government Accounting Standards” in Room 9. The study delves into the critical factors influencing the successful implementation of accrual-based government accounting standards (SAP) in the context of Wonogiri Regency, which has consistently received an unqualified opinion from the Audit Board of Indonesia (BPK) for seven consecutive years (2015-2022).
Despite the unqualified opinion, Rosidah highlighted that this recognition is not without its caveats. The BPK’s approval came with notes pointing out four essential prerequisites for the successful implementation of these accounting standards: regulations, human resource factors, technology development, and stakeholder support.
Rosidah’s research specifically examined the roles of human resource competency, information technology, and organizational commitment in the implementation of accrual-based SAP. The study utilized a correlation coefficient and Cronbach’s alpha to test the validity and reliability of these variables. The results indicated that all three variables were valid and reliable, with Pearson correlation values exceeding the Rtable value of 0.287 and Cronbach’s alpha values greater than 0.70, signifying the reliability of the data.
However, the normality test results, with an Asymp Sig (2-tailed) value of 0.000, indicated that the data distribution was abnormal. Despite this, Rosidah utilized the Central Limit Theorem to assert that the data could still be considered normally distributed for the purposes of this study.
The key findings of the research revealed that while information technology significantly contributes to the successful implementation of accrual-based government accounting standards, human resource competency and organizational commitment do not have a notable impact in this context. This conclusion underscores the pivotal role that technological advancements play in modernizing government accounting practices, while also pointing out the limitations of human resources and organizational commitment in this specific case.
Rosidah acknowledged certain limitations in her study, particularly the focus on a single agency, the District Regional Financial Management Agency of Wonogiri, which may have influenced the results. She recommended that future research should expand the scope by including additional variables that could better support the implementation of accrual-based government accounting standards, and by examining a broader population to gain more comprehensive insights.
This presentation at ICIES 2024 contributed valuable insights into the complexities of implementing accrual-based accounting standards in the public sector, emphasizing the need for continuous improvement in human resource development and organizational strategies to complement technological advancements.