Year: 2024 | Month: May | Volume: 11 | Issue: 5 | Pages: 525-533
DOI: https://doi.org/10.52403/ijrr.20240560
The Influence of Organizational Culture on the Implementation of Regional Financial Management Information Systems (Empirical Study in Regency Government of Humbang Hasundutan)
Elisa Fitri Lumban Gaol1, Sambas Ade Kesuma2, Khaira Amalia Fachrudin3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Elisa Fitri Lumban Gaol
ABSTRACT
This study aims to analyze the influence of organizational culture (the ability to adapt, mission, involvement, and consistency) partially and simultaneously on the implementation of regional financial management information systems in the Regency Government of Humbang Hasundutan.
This type of research is associative explanatory research using a quantitative approach. The population used in this study was all regional apparatus organizations in the Regency Government of Humbang Hasundutan. At the same time, the sample of this research consisted of 100 respondents, including regional apparatus organizations leaders, financial administration officials, financial treasurers, and staff. The data collection technique used in this study is a questionnaire method. The data analysis technique used is validity and reliability analysis using Smart PLS software.
The results in this study indicate that partially, the ability to adapt, missions, and involvement have a positive and significant influence on the implementation of regional financial management information systems, and consistency has no effect on the implementation of regional financial management information systems in the Regency Government of Humbang Hasundutan. In addition, simultaneous test results also show that the ability to adapt, mission, and involvement has a positive and significant influence on the implementation of regional financial management information systems, and consistency does not affect the implementation of regional financial management information systems in the Regency Government of Humbang Hasundutan.
Keywords: organizational culture, adaptability, mission, involvement, consistency, financial information system, regional financial management information system implementation.
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