Pengaruh Sistem Informasi Akuntansi Dan Standar Akuntansi Pemerintah Terhadap Kinerja Instansi Pemerintah Pada Kantor Camat Kecamatan Datuk Bandar Kota Tanjung Balai

ABSTRACT

The success of government institutions in carrying out their duties and responsibilities as a driving force of government and community development in their working areas is seen from the performance of the resulting government agencies. Measuring the performance of these government agencies is measured from their accountability using the APBD. The performance appraisal element includes the financial reports produced by the accounting information system which is implemented based on the Government Accounting Standards and the performance accountability of government agencies. The research which was conducted at the District Camat Offices of Datuk Bandar Kota Tanjung Balai was conducted using an associative quantitative approach. Data collection was carried out by distributing questionnaires to 20 respondents who were apparatus of the District Camat Office of Datuk Bandar Kota Tanjung Balai. Data analysis was performed by linear regression, t-test and F-test. The results showed that the Accounting Information System and Government Accounting Standards had a positive and significant effect on the performance of government agencies partially or simultaneously.

Keywords: Accounting Information Systems, Government Accounting Standards, Performance of Government Agencies