<![CDATA[Abstract The application of accrual based SAP is stated in the Government Regulation of the Republic of Indonesia Number 71 of 2010. This regulation has been in effect since 2010 but all of them are not yet mandatory. In 2015 new regulations were made mandatory for all government agencies. The study was conducted to determine the effect of: Human Resource Competence, Information Systems, Organizational Commitment to the Implementation of Accrual-Based Government Accounting Standards in the Jombang Regional Work Units. Data collection activities were carried out in Jombang Regency using primary data, namely data from questionnaires and observations. The total population is 66 institutions. The sample used is the entire population. The analytical tool used is the t and f test using the SPSS V25 application in data processing. The results showed that the human resource competency variables and information systems had no effect on the application of accrual based government accounting standards in the Jombang Regional Work Units. While the organizational commitment variable has an influence on the application of accrual-based government accounting standards in the Jombang Regional Work Units.Keywords: Human Resources Competence; Information Systems; Organizational Commitment; Accrual Based Government Accounting standards Implementation. Abstrak Implementasi SAP berbasis akrual terdapat di dalam Peraturan Pemerintah Republik Indonesia Nomor 71 tahun 2010. Peraturan ini sudah berlaku pada tahun 2010 tapi semua belum diwajibkan. Tahun 2015 peraturan baru diwajibkan untuk semua instansi pemerintah. Penelitian dilakukan untuk mengetahui pengaruh: Kompetensi SDM, Sistem Informasi, Komitmen Organisasi terhadap Implementasi SAP Berbasis Akrual di SKPD Jombang. Kegiatan pengumpulan data dilakukan di Kabupaten Jombang dengan memakai data primer yaitu data dari kuisioner dan observasi. Jumlah populasi 66 instansi. Sampel yang digunakan adalah keseluruhan populasi. Alat analisis yang dipakai adalah uji t dan f dengan menggunakan bantuan aplikasi SPSS V25 dalam mengolah data. Hasil penelitian memberitahukan bahwa variabel kompetensi SDM dan sistem informasi tidak terdapat pengaruh terhadap implementasi standar akuntansi pemerintah berbasis akrual di SKPD Jombang. Sedangkan variabel komitmen organisasi memiliki pengaruh terhadap implementasi Standar Akuntansi Pemerintah berbasis akrual di SKPD Jombang. Kata kunci: Kompetensi SDM; Sistem Informasi; Komitmen Organisasi; Implementasi SAP Berbasis Akrual.]]>
