Nurrochmah, Aliatus (2025) Peran Kompetensi Aparatur Pemerintah Dalam Implementasi E-Accounting Untuk Meningkatkan Akuntabilitas dan Efisiensi Pelaporan Keuangan Publik: Studi pada Kecamatan Krembangan dan Kecamatan Asemrowo Surabaya. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Pelaporan keuangan berbasis teknologi melalui e-Accounting bertujuan meningkatkan akuntabilitas, transparansi, dan efisiensi pengelolaan keuangan pemerintah, namun keberhasilannya tidak hanya ditentukan oleh sistem, melainkan juga oleh kompetensi aparatur sebagai pelaksana teknis. Penelitian ini bertujuan menganalisis peran kompetensi aparatur dalam penerapan e-Accounting serta keterkaitannya dengan kualitas laporan keuangan di Kecamatan Krembangan dan Kecamatan Asemrowo Kota Surabaya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi langsung, dan dokumentasi terhadap aparatur pengelola keuangan, serta dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan adanya perbedaan kompetensi teknis antar aparatur, terutama dalam pemahaman akuntansi pemerintahan, ketelitian, serta penguasaan aplikasi, yang berdampak pada kualitas pelaporan. Pada Kecamatan Asemrowo ditemukan kesalahan klasifikasi akun yang menyebabkan diterbitkannya dokumen Overbooking dan koreksi oleh BPKAD, sedangkan Kecamatan Krembangan menunjukkan stabilitas kinerja input dan konsistensi prosedural. Temuan ini menegaskan bahwa kompetensi aparatur menjadi faktor kunci keberhasilan implementasi e-Accounting dalam mendukung prinsip SAP berbasis akrual. Oleh karena itu, peningkatan pelatihan teknis, pendampingan, serta evaluasi berkala diperlukan untuk memastikan penerapan sistem yang optimal dan menghasilkan laporan keuangan yang akurat, efisien, dan akuntabel. Kata kunci: Kompetensi Aparatur, e-Accounting, SAP, Pelaporan Keuangan Pemerintah, Akuntabilitas.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Kata kunci: Kompetensi Aparatur, e-Accounting, SAP, Pelaporan Keuangan Pemerintah, Akuntabilitas. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200089 Aliatus Nurrochmah |
| Date Deposited: | 01 Jul 2026 03:21 |
| Last Modified: | 01 Jul 2026 03:21 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44721 |
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