Wahyudi, Ahmad and Sembiring, Yetty (2025) PENGARUH TRANSAKSI NON TUNAI TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN PADA PERANGKAT DAERAH DI KOTA BITUNG PROVINSI SULAWESI UTARA. Diploma thesis, IPDN.
|
Text
fix ahmad wahyudi repository.pdf Download (427kB) | Preview |
Abstract
This research is motivated by the emergence of various cases of financial misuse in Indonesia and the ongoing challenges in implementing non-cash transactions within the Bitung City Government. The main objective of this study is to analyze the extent to which non-cash transactions influence the level of accountability in regional financial management. The research adopts a quantitative approach using primary data collected through the distribution of closed-ended questionnaires. The study population consists of 92 individuals, including expenditure treasurers and heads of financial sub-divisions across all regional government agencies, with a sample of 50 respondents selected randomly using the simple random sampling technique. The data analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) software version 26.0. The results show that the null hypothesis H0 is rejected and the alternative hypothesis H1 is accepted, indicating that non-cash transactions have a significant influence on the accountability of regional financial management. This is evidenced by a tcount of 13.842, which is greater than the ttable value of 1.67793, and a significance value of 0.000, which is less than 0.05. The magnitude of the influence is shown by the coefficient of determination test, with an Adjusted R Square value of 0.795 or 79%, which is categorized as strong. Based on these findings, it is recommended that the Bitung City Government enhance infrastructure support such as internet access, conduct public outreach to encourage the ownership of bank accounts, and establish policies that accelerate and support the comprehensive implementation of non-cash transaction systems. Keywords: Transactions Non-Cash, Accountability, Management Finance
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 27 May 2025 03:32 |
| Last Modified: | 27 May 2025 03:32 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/22367 |
Actions (login required)
 |
View Item |
