FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI TRANSAKSI NON TUNAI DI PEMERINTAH KABUPATEN INDRAGIRI HULU

Abstract

Non-Cash Transactions (TNT) in Regional Governments are one of the efforts to
improve transparency and accountability in regional financial management in local
goverment This is regulated through the issuance of Presidential Instruction Number
10 of 2016 concerning Action for the Prevention and Eradication of Corruption in
2016 and 2017 and Circular of Minister of Home Affairs 910/1867 / SJ in 2017
concerning the Implementation of Non-Cash Transactions in Regency / City
Governments. Based on Circular of Minister of Home Affairs 910/1867 / SJ in 2017,
local governments are required to begin the implementation of non-cash
transactions no later than January 1, 2018 which includes transactions conducted by
treasurers of revenues and expenses. However, a number of local governments are
still experiencing obstacles in the implementation of non-cash transactions and only
around 40% of APKASI members are ready to implement non-cash transactions.
This is because there are still many local governments that do not yet have human
resources (HR) besides that they do not have adequate infrastructure to implement
non-cash transaction. The purposes of this study are to examine and analyze the
influence of Organizational Commitment, Regulation, the Competency of Human
Resources (HR) and Information Technology on the implementation of non-cash
transactions. This research is a perception research with a quantitative approach.
The population of this research is all the State Civil Apparatus (ASN) in Indragiri
Hulu Regency from 31 Local Goverment agencies (OPD). Respondents of this study
were Local Goverment Financial Officer and Technical Officier (PPTK) at the OPD of
Indragri Hulu Regency. Based on the purposive sampling approach, a sample of 159
respondents was obtained. Data was then analyzed by using SmartPLS version
3.2.1.m3. The results of the study show that Organizational Commitment,
Competence of Human Resources (HR) and Information Technology have a positive
influence on the implementation of non-cash transactions, while the Regulation has
no influence on the implementation of non-cash transactions.