Effect Of Training, Clarity Purpose, Tops Support To Use Local Government Financial Accounting System In District Karanganyar Central Java Indonesia
Regional Financial Information System can provide better information for strategic decision-making, especially with regard to transparency and accountability in the public sector. But the last couple of years there is evidence that indicates relatively low level of implementation System Regional Financial Information. Regional Financial Information System characteristics are well understood, some local governments face difficulties to implement the system. The possibility of a major obstacle to the success Regional Financial Information System implementation is the lack of attention on the factors of implementation during the implementation progress. As proposed (Chenhall, 2004) which examines the implementation of Activity Based Cost Management (ABCM) concluded that there is still little empirical research that may help explain why attention to the factors of implementation of the system can increase the success of the system. This study focuses on three factors Regional Financial Information System implementation is support for the boss, clarity of purpose and training. In the implementation of the Regional Financial Information System expected a positive relationship between these factors with the successful implementation of the system implementation. Empirically it is relevant to the research Chenhall (2004) about the successful implementation of ABCM that focuses on three factors, namely the implementation of supervisor support, clarity of purpose and training. A new system will be accepted by members of the organization, if there is legitimacy through the support of superiors.
Keywords: Training, Clarity Objectives, Support supervisor and Regional Financial Information System