Abstract
<p>Minister Regulation No. 71/2015, all government institutions must use an accrual-based system in the financial report in 2015. Therefore, Indonesian government institutions need some adequate human resource competence, high organizational commitment and qualified information systems regarding reliable, accurate, comprehensive and relevant to decision-making of financial statement. This study examines the effect of human resource competencies, organizational commitment and quality of the system to the accrual based accounting system application usability at Statistics Indonesia (BPS). The population of this study were 513 government agencies at BPS. Using paper-based survey, data was gathered from 129 respondent based accrual institutional accounting system application services. The data analysis technique was the multiple linear regression analysis. Results showed that human resource competence and organizational commitment has a positive effect on individual use of the accrual-based accounting system application. The implication for stakeholders and further research are discussed.</p><p><br />Keywords: Human Resource Competence, Information Systems, Organizational Commitment, Systems Quality</p>
Highlights
The implementation timeframe of the accrual based Government AccountingStandard as regulated in Government Regulation Number 71 Year 2010 about the Government Accounting Standard and Minister of Finance Regulation Number 270 Year 2014 about the Accrual Based Government Accounting Standard Application in the Central Government, so 2014 is the last year that the government is allowed to use a towards accrual based treasury
This study examines the effect of human resource competencies, organizational commitment and quality of the system to the accrual based accounting system application usability at Statistics Indonesia (BPS)
The complexity of the accounting information system, the extent of the accounting cycle and the amount of procedures in the accounting information system process beginning from the occurrence of a transaction until a financial report is produced demands Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) operators to have adequate competence and a high organizational commitment to evaluate system error and solving the problems in the SAIBA application use
Summary
Standard as regulated in Government Regulation Number 71 Year 2010 about the Government Accounting Standard and Minister of Finance Regulation Number 270 Year 2014 about the Accrual Based Government Accounting Standard Application in the Central Government, so 2014 is the last year that the government is allowed to use a towards accrual based treasury. The statement of the SAIBA operator indicates that there is a human resource competence that is not yet adequate, the low organizational commitment of the SAIBA users and the incompatibility between the SAIBA application software with the financial administration process affects the use of the SAIBA application. The incompatibility between accounting application software with the business process in an organization is able to create difficulties to users of accounting applications, so it creates an impact to the finishing of financial administration work. Higher quality of IT will provide the easiness to finance administrators for producing trusted, relevant, timely financial information and able to be understood, and tested to aid in the decision making process of the financial information users. This research has a purpose to study the influence of human resource competence, organizational commitment and system quality in the SAIBA application use at the Statistics Indonesia. The final parts of this paper summarizes research findings and suggestions for interest managers, including implication further research
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