Pengaruh Kemampuan Sumber Daya Manusia, Organisasi Tim dan Fasilitas Pendukung terhadap Keberhasilan Implementasi Sistem Akuntansi Instansi (SAI) di Lingkungan Kementerian Pendidikan Nasional Wilayah Sumatera Utara

Abstract

The purpose of this study is to analyze and provide empirical evidence of the influence of human resource capabilities, team and organizational support facilities simultaneously and partially towards the successful implementation of A~counting System Institutions (SAI) in the Ministry of National Education of North Sumatra. The successful implementation of Accounting Systems Agency measured the quality of financial statement information produced SAI. The population of this study consisted of 54 members of Team SAI from 9 satlcer Ministry of National Education in the Region of North Sumatra. As for the dependent variable of this study is the successful implementation of Accounting Systems Agency with independent variables of human resource skills, team organization and support facilities. The model of analysis used to test the hypothesis th3t multiple linear regression analysis and this analysis is based on data from 54 respondents whose research through questionnaires, with a significance level of 5% alpha. The results of this study indicate that the ability of Hu.'llan Resources, Organization and Team Support Facility significant effect on successful implementation of SAI simultaneously. Hypothesis testing showed that the variables partially Team Organization and Support Facilities significant effect on Successful Implementation of the SAI, while the Human Resources Capability variable does not affect the successful implementation of SAL