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THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 1 No. 3 (2017)

DOI
10.52062/keuda.v1i3.737
ISSN
2581-0286, 2477-7838
Published
2017-06-14
Publisher
Universitas Cenderawasih
Language
eng

Abstract

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords: Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

Collaboration network of the authors

40 authors · 121 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Siti RofingatunAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Klara WonarAffiliation unknown3
Bill J. C PangayowAffiliation unknown3
Juliana WaromiAffiliation unknown3
Maylen K.P. KambuayaAffiliation unknown3
Syaikhul FalahAffiliation unknown3
Meinarni AsnawiAffiliation unknown3
Hesty Theresia SalleAffiliation unknown3
Kurniawan PatmaAffiliation unknown2
Bill PangayowAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Arius KambuAffiliation unknown2
Agustina PairinganAffiliation unknown1
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Axamina WananeAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Charles MarpaungAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Meylani Ira IreeuwAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Ari ArdiantiAffiliation unknown1
Cindy ArifaniAffiliation unknown1
Andika RanteAffiliation unknown1
Dewi RasmiAffiliation unknown1
Irvan Krisna ArsadAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS</dc:title>
	<dc:creator>Rondonuwu, Susan</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Allo Layuk, Paulus K.</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. 

The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. 

Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2017-06-14</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/737</dc:identifier>
	<dc:identifier>10.52062/keuda.v1i3.737</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 1 No. 3 (2016)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 1 No 3 (2016)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/737/672</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 Jurnal Kajian Ekonomi &amp; Keuangan Daerah</dc:rights>
</oai_dc:dc>