Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Vol 2, No 2 (2018): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan

Pengaruh Kapasitas Sumber Daya Pegawai Negeri Sipil, Komitmen Organisasi dan Pemanfaatan Teknologi Informasi Terhadap Penerapan Pengendalian Intern Kas Pada Satuan Kerja Perangkat Daerah (SKPD) di Lingkungan Pemerintah Kota Banda Aceh

Rahmaniar, Rahmaniar (Unknown)

Article Info

Publish Date
01 Sep 2018

Abstract

This study aims to examine the effect of human resource capacity and organizational commitment on the application of cash internal controls at the Regional Work Unit in the Banda Aceh City Government. The population in this study amounted to 36 SKPD and 108 respondents who were self from the Head of Service / Head of Agency / Head of Office as Budget Leaders and Users, SKPD Financial Administration Officers (PPK-SKPD) who examined payment request documents and made books on each SKPD cash expenditure , Treasurer of expenditure, Treasurer of receipt if there is cash receipt in the SKPD. Because of this research population, the nature of this research is census. The analytical method used in this study is multiple linear regression. The results of this study indicate simultaneously and partially the variable capacity of civil servant resources, organizational commitment and utilization of information technology affect the implementation of internal cash controls

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Journal Info
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Website

Abbrev

JRIMK

Publisher

Sekolah Tinggi Ilmu Manajemen Indonesia Banjarmasin

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Riset Inspirasi Manajemen dan Kewirausahaan terbit 2 (dua) kali dalam setahun yakni bulan Maret dan bulan September. Jurnal ini diterbitkan oleh Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin yang penerbitannya dimulai pada bulan Maret 2017. Tujuan penerbitan Jurnal Riset ...