ANALISIS FAKTOR DOMINAN PENOLAKAN ATAS PENGGUNAAN SISTEM AKUNTANSI KEUANGAN (Studi Kasus Pada Perguruan Tinggi Negeri Di Jawa Tengah)
Abstract: In 2011, the Higher
Education (Dikti) compiled financial accounting system (FAS) for
stateuniversities (PT) in Indonesia. Preparation of FAS entrusted to AB
university. In general, the useof information technology (IT) has many
usefullness. In particular, the use of IT (such as FAS)can difficulties cause
due to weakness. FAS unflexible, so it is not easily/quickly overcome if
thereis development. Programer FAS must know the needs of information the user,
but AB universitynever surveyed to the needs of universities in Indonesia.
Another drawback, the dependenceon programmers FAS. Weakness of FAS allows
universities the denial to use it. So far, thereis no provision of Higher
Education (Dikti) that the universities in Indonesia must use FASprepared by AB
university. This study aims to investigate the dominant factors from the
denialof FAS. These factors are social factors, compliance tasks, the
conditions that facilitate, affect,complexity, and long-term consequences.
Population was staff of the accounting department andstaff of the monitoring
and evaluation department to universities in Central Java. Data
collectionthrough surveys and samples were determined by convenience sampling
method. Questionnaireswere returned 33 sets and decisions are made based on 33
respondents. Data collection throughsurveys and samples determined by
convenience sampling method. Further testing data quality,example: outliers
tests, validity tests, and reliability tests of data. Testing hypotheses using
multipleregression. The results of this study that social are the dominant
factor in denialling the use ofFAS. Another factor, there are the compliance
tasks and long-term consequences were moderatefactors. Both of these factors
are sometimes used, sometimes not used as consideration a decisionrefusing to
FAS. When the factors of conditions that facilitate, affect, and the complexity
is notrelated to the denial of FAS.
Keywords: Denial of FAS,
social factors, compliance tasks, facilitating conditions, affect, complexity,
long-term consequences
Penulis: Sudarno
Kode Jurnal: jpakuntansidd090142
