Importance of Human Resource Quality

Oct 13, 2025 by wbrum.org 27 views

Analysis of the Effect of Quality of Human Resources, IT-Based Systems, and Agency Environment on the Success of the Implementation of Accrual-Based SAP with the Commitment of Leaders as Moderating Variables (Study in SKPD Aceh Singkil Regency)

The implementation of an accrual-based government accounting system (SAP) in government agencies is a crucial step towards achieving transparency and accountability in public finance management. This study aims to investigate the extent to which the quality of human resources, IT-based systems, and the environmental conditions of the agency can affect the success of the SAP implementation, as well as the role of the leader's commitment as a moderating variable in this process. The study was conducted in the Regional Work Unit (SKPD) of Aceh Singkil Regency involving 72 respondents.

The Importance of Accrual-Based SAP

The application of accrual-based SAP is a significant step towards achieving transparency and accountability in public finance management. This system allows for the recognition of assets and liabilities in a more accurate and timely manner, providing a more comprehensive picture of the government's financial position. The implementation of accrual-based SAP requires significant changes in the way government agencies operate, including the use of new accounting standards, the development of new systems and processes, and the training of employees.

Methodology

This study used a comparative causal approach to collect primary data through the distribution of questionnaires directly to the respondents. The data collected was then analyzed using a multivariate analysis with the Structural Equation Modeling (SEM) approach and the interaction test to test the effects of moderation. The study involved 72 respondents from the SKPD of Aceh Singkil Regency.

Results

The results of this study showed that the quality of human resources, IT-based systems, and the environmental conditions of the agency had a positive and significant influence on the success of the application of accrual-based SAP. However, the leader's commitment did not show the ability to moderate the relationship between the three variables with the success of the application of SAP.

In-Depth Analysis

Human Resource Quality

Quality human resources are essential foundations in every system change, including in the application of accrual-based SAP. Skilled and knowledgeable human resources can reduce errors in reporting and improve operational efficiency. In the context of this research, it is essential for agencies to provide adequate training and development so that employees have the necessary competencies.

Importance of Human Resource Quality: Human resource quality is a critical factor in the success of the implementation of accrual-based SAP. Skilled and knowledgeable employees can reduce errors in reporting and improve operational efficiency.
Training and Development: Agencies should provide adequate training and development to ensure that employees have the necessary competencies to implement accrual-based SAP.

IT-Based System

The success of the application of SAP is also greatly influenced by the IT-based system used. Good technology infrastructure and appropriate software can facilitate the process of collecting and processing data accurately and quickly. Agencies that have sophisticated IT systems will be more able to adapt change and utilize data for better decision making.

Importance of IT-Based System: The IT-based system used is a critical factor in the success of the implementation of accrual-based SAP. Good technology infrastructure and appropriate software can facilitate the process of collecting and processing data accurately and quickly.
Adaptability and Utilization of Data: Agencies with sophisticated IT systems will be more able to adapt change and utilize data for better decision making.

Agency Environment

A conducive agency environment also plays an important role in supporting the success of the implementation of accrual-based SAP. Factors such as support from the top management, positive organizational culture, and collaboration between departments can increase success. Supporting environment can create a climate that makes it easy for employees to carry out their duties.

Importance of Agency Environment: The agency environment is a critical factor in the success of the implementation of accrual-based SAP. A conducive agency environment can create a climate that makes it easy for employees to carry out their duties.
Support from Top Management: Support from the top management is essential for the success of the implementation of accrual-based SAP.
Positive Organizational Culture: A positive organizational culture can increase success and make it easier for employees to carry out their duties.
Collaboration between Departments: Collaboration between departments is essential for the success of the implementation of accrual-based SAP.

Leader's Commitment

It is interesting to note that the commitment of the leader as a moderating variable has no effect on this study. This shows that although leader's commitment is an important factor in leading change, its influence may not be immediately seen in the context of the application of SAP. This could be caused by the level of participation and involvement of leaders who are not optimal in the process, so that their contributions are not able to influence other variables.

Importance of Leader's Commitment: Leader's commitment is an important factor in leading change, but its influence may not be immediately seen in the context of the application of SAP.
Level of Participation and Involvement: The level of participation and involvement of leaders is essential for the success of the implementation of accrual-based SAP.

Conclusion

This study confirms the importance of the quality of human resources, IT-based systems, and the environmental conditions of the agency in achieving the success of the application of accrual-based SAP. Meanwhile, the results show that leader's commitment needs to be strengthened and more integrated in the implementation process to achieve the expected effect. By understanding and optimizing these three variables, SKPD in Aceh Singkil Regency can increase the effectiveness of their government accounting system, which in turn will support transparency and accountability in public finance management.

Importance of Quality of Human Resources: The quality of human resources is a critical factor in the success of the implementation of accrual-based SAP.
Importance of IT-Based System: The IT-based system used is a critical factor in the success of the implementation of accrual-based SAP.
Importance of Agency Environment: The agency environment is a critical factor in the success of the implementation of accrual-based SAP.
Importance of Leader's Commitment: Leader's commitment is an important factor in leading change, but its influence may not be immediately seen in the context of the application of SAP.
Frequently Asked Questions (FAQs) about the Analysis of the Effect of Quality of Human Resources, IT-Based Systems, and Agency Environment on the Success of the Implementation of Accrual-Based SAP with the Commitment of Leaders as Moderating Variables (Study in SKPD Aceh Singkil Regency)

Q: What is the main objective of this study?

A: The main objective of this study is to investigate the extent to which the quality of human resources, IT-based systems, and the environmental conditions of the agency can affect the success of the implementation of accrual-based SAP, as well as the role of the leader's commitment as a moderating variable in this process.

Q: What is accrual-based SAP?

A: Accrual-based SAP is a government accounting system that recognizes assets and liabilities in a more accurate and timely manner, providing a more comprehensive picture of the government's financial position.

Q: What are the key findings of this study?

A: The key findings of this study are that the quality of human resources, IT-based systems, and the environmental conditions of the agency have a positive and significant influence on the success of the application of accrual-based SAP. However, the leader's commitment did not show the ability to moderate the relationship between the three variables with the success of the application of SAP.

Q: What are the implications of this study?

A: The implications of this study are that the quality of human resources, IT-based systems, and the environmental conditions of the agency are critical factors in the success of the implementation of accrual-based SAP. Additionally, the study suggests that leader's commitment needs to be strengthened and more integrated in the implementation process to achieve the expected effect.

Q: What are the limitations of this study?

A: The limitations of this study are that it was conducted in a single case study, and the sample size was relatively small. Additionally, the study did not control for other variables that may have influenced the results.

Q: What are the recommendations of this study?

A: The recommendations of this study are that government agencies should prioritize the development of human resources, IT-based systems, and a conducive agency environment to support the implementation of accrual-based SAP. Additionally, leaders should be more involved and committed to the implementation process to achieve the expected effect.

Q: What are the future research directions?

A: The future research directions are to conduct a larger-scale study to confirm the findings of this study, and to investigate the role of other variables that may influence the success of the implementation of accrual-based SAP.

Q: What are the practical implications of this study?

A: The practical implications of this study are that government agencies can increase the effectiveness of their government accounting system by prioritizing the development of human resources, IT-based systems, and a conducive agency environment. Additionally, leaders can play a more significant role in supporting the implementation of accrual-based SAP by being more involved and committed to the process.

Q: What are the theoretical implications of this study?

A: The theoretical implications of this study are that it contributes to the understanding of the factors that influence the success of the implementation of accrual-based SAP, and the role of leader's commitment in this process. The study also provides insights into the importance of human resources, IT-based systems, and agency environment in achieving the success of the implementation of accrual-based SAP.