JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja

Determinan Kualitas Implementasi Simda dan Implikasinya Terhadap Kualitas LKPD di Pemerintah Daerah Provinsi Jambi

Enggar Diah Puspa Arum (Magister Ilmu Akuntansi Pacasarjana Universitas Jambi)
Ilham Wahyudi (Magister Ilmu Akuntansi)



Article Info

Publish Date
07 Jun 2018

Abstract

The purpose of this research is to analyze determinants of SIMDA implementation quality and its implication on LKPD of Jambi Provincial Government quality. Determinants of SIMDA implementation quality in this research are user’s competence and information technology. Survey in this study is applied on 30 OPD of Jambi Provincial Government by using Partial Least Square analysis. The result indicates that user’s competence and information technology have significant positive effect to the quality of SIMDA implementation and furthermore the quality of SIMDA implementation has an effect to the quality of LKPD of Jambi Provincial Government. Keywords : Users competence, information technology, implementation of SIMDA, LKPD quality.

Copyrights © 2018






Journal Info

Abbrev

jaku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...