PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KINERJA PEGAWAI MELALUI PEMANFAATAN TEKNOLOGI PADA BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERAH KOTA BINJAI

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KINERJA PEGAWAI MELALUI PEMANFAATAN TEKNOLOGI PADA BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERAH KOTA BINJAI, Implementation of Government Accounting Standards; Employee performance; Utilization of technology,...

Author: Satria Yudha Atmaja
Date: 2025
Keywords: Implementation of Government Accounting Standards; Employee performance; Utilization of technology,
Type: Jurnal
Category: penelitian

The implementation of appropriate government accounting standards and the optimal use of technology are important factors in improving employee performance in the government sector. This study aims to find out and analyze the influence of the application of government accounting standards on employee performance mediated by the use of technology in the Binjai City Regional Financial and Revenue Management Agency. This study uses a causal associative quantitative approach. The sample used was the entire employee population totaling 186 people, with a saturated sampling technique. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results of the study show that the implementation of government accounting standards has a positive and significant effect on employee performance, with a T-statistical value of 4.197 > 1.96 and a Pvalue of 0.000 < 0> 1.96 and a P-value of 0.000 < 0> 1.96 and a P-value of 0.000 < 0> 1.96 and the P-value of 0.000 < 0.05. These results provide insight that the implementation of government accounting standards and the use of technology are effective strategies in improving employee performance at the Binjai City Regional Financial and Revenue Management Agency

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