Pengaruh Pelatihan, Dukungan Manajemen Puncak, Dan Kejelasan Tujuan Terhadap Efektivitas Sistem Informasi Akuntansi Keuangan Daerah (Studi Empiris Pada DPKAD Kota Di Sumatera Barat)

Abstract

A successful implementation of the system is determined not only on the technical mastery, but behavioral factors and individual users of the system will determine the success of the implementation of a system. behavioral factors consist of training, top management support, and clarity of purpose. Thus, in this study the authors wanted to examine the influence of training, top management support and clarity of purpose in the local of financial accounting system effectiveness. To test this hypothesis the author uses primary data by spreading the questionnaire, which was distributed directly to the Department of Finance and Asset Management District (city) in West Sumatra. Once the data is analyzed, it was found all the hypotheses can be accepted. It is recommended that all parties in instance realize of the importance the local of financial accounting system effectiveness to get the instance purpose. It is also expected to all instance in order to take corrective measures to improve training, top management support that fully supports the information of accounting systems effectiveness, and clarity of purpose in a government instance. For another researchers who are interested in researching the same title, the another researchers suggest in order to reseach in the Department of Finance and Asset Management District (regency) in West Sumatra, or research other factors that may influence local of financial accounting system effectiveness.

Keyword: Training, Top Management Support, clarity of  purpose, and local of  Financial Accounting System.