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UNPARUNPAR

Journal Sustainability Accounting JournalSustainability Accounting Journal Abstract

This study aims to determine the effect of financial staff training, information technology quality, consultant support, and the size of the work unit on the level of application of accrual accounting in the study government in the SKPD of North Barito Regency. The type of research used in this research is descriptive qualitative. The sampling technique in this study used a purposive sampling technique with a sample of 28 SKPD with a total sample of 150 respondents. The data obtained were analyzed using SPSS application tools. The results of this study indicate that the financial staff training variable has no significant effect on the level of accrual accounting application, the quality of information technology has no significant effect on the level of accrual accounting application, while consultant support has a significant effect on the level of accrual accounting application and the size the work unit has a significant effect on the level of accounting application accruals.

Conclusion

Based on the results of the analysis, financial staff training and information technology quality do not significantly influence the level of accrual accounting implementation.However, consultant support and work unit size have a significant impact on the level of accrual accounting implementation.These findings suggest that focusing on enhancing consultant support and leveraging the advantages of larger work units can improve accrual accounting implementation in the North Barito Regency SKPD.

Future Research

Further research should investigate the impact of financial staff education levels and experience with accrual accounting on implementation success. Additionally, exploring the role of internal controls and organizational culture in facilitating accrual accounting adoption is crucial. Finally, studies could examine the effectiveness of different training programs for financial staff, focusing on practical application and problem-solving skills, to address the identified lack of significant impact from current training efforts. These investigations should consider a broader range of SKPDs and potentially incorporate quantitative methods to strengthen the generalizability of the findings. A deeper understanding of these factors will provide valuable insights for policymakers and practitioners seeking to improve financial management practices in the public sector and ensure the successful transition to accrual accounting standards, ultimately enhancing transparency and accountability in government financial reporting.

References

1. A PUBLIC MANAGEMENT FOR ALL SEASONS? - HOOD - 1991 - Public Administration - Wiley Online Library. public... onlinelibrary.wiley.com/doi/10.1111/j.1467-9299.1991.tb00779.xA PUBLIC MANAGEMENT FOR ALL SEASONS HOOD 1991 Public Administration Wiley Online Library public onlinelibrary wiley doi 10 1111 j 1467 9299 1991 tb00779 x

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