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

Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Pub Date : 2018-09-01 DOI:10.35130/JRIMK.V2I2.23

Rahmaniar Rahmaniar

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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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对公务员资源能力、组织承诺和信息技术利用对班达亚齐市市政工程部内部控制的影响

本研究旨在探讨人力资源能力和组织承诺对班达亚齐市政府区域工作单位实施现金内部控制的影响。在这项研究中，总共有36名SKPD和108名受访者，他们是服务负责人/机构负责人/预算负责人和用户办公室负责人，SKPD财务管理官员(PPK-SKPD)，他们审查付款请求文件并对SKPD的每笔现金支出进行记录，支出司库，如果SKPD有现金收据，则收账司库。由于这个研究人口，这个研究的性质是人口普查。本研究使用的分析方法是多元线性回归。本研究结果表明，公务员资源的可变能力、组织承诺和信息技术的利用同时或部分地影响内部现金控制的实施

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Jurnal Riset Inspirasi Manajemen dan Kewirausahaan

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