Latiang, Sri Novianti and Dr. Drs. Rosidi, Ak., MM. and Assoc. Prof. Ali Djamhuri, Ph.D., Ak., CPA. (2023) Analisis Implementasi Sistem Aplikasi Tingkat Instansi Dalam Perspektif Diffusion Innovation Theory. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui proses difusi dan implementasi Sistem Aplikasi Tingkat Instansi pada KPPN Gorontalo dengan Diffusion Innovation Theory sebagai alat analisis. Penelitian ini menggunakan pendekatan kualitatif deskriptif dan strategi penelitian studi kasus. Hasil penelitian menunjukkan bahwa aplikasi SAKTI merupakan inovasi dalam pengelolaan keuangan negara yang telah memenuhi kriteria inovasi berdasarkan perspektif diffusion innovation theory. Pemahaman dan pengetahuan pengguna akan konsep dasar pelaksanaan APBN penting dalam menjalankan aplikasi pemerintahan. Peran pendampingan, pengawasan dan komunikasi serta inisiatif dan kerja sama yang dilakukan pada satker sangat berdampak dalam percepatan difusi aplikasi SAKTI. Kemudian, faktor usia dan SDM serta perkembangan aplikasi SAKTI masih menjadi hambatan dalam proses difusi. Keputusan mengadopsi aplikasi SAKTI merupakan tipe keputusan otoritas karena didasari oleh peraturan perundang-undangan dan pimpinan.
English Abstract
This study aim for understand the diffusion process And implementation Agency-Level Financial Application System (SAKTI) at the KPPN Gorontalo with Diffusion Innovation Theory as tool of its analysis. This research uses qualitative descriptive approach and strategy case study. The results show that SAKTI application is innovation in management finance countries that have fulfil criteria innovation based on perspective diffusion innovation theory. User understanding and knowledge of the basic concepts of APBN implementation are important in operating government application systems. The role of mentoring, supervision and communication as well as initiatives and collaboration carried out in work units has a very big impact on accelerating the diffusion of the SAKTI application Then, the factor of age and human resources as well as the development of the SAKTI application are still obstacles in the diffusion process. The decision to adopt the SAKTI application is a type of authority decision because it is based on laws and regulations and leaders.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0423020112 |
| Uncontrolled Keywords: | Difusi Inovasi, SAKTI, IFMIS, Adopsi Inovasi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 12 Jan 2024 05:53 |
| Last Modified: | 12 Jan 2024 05:53 |
| URI: | http://repository.ub.ac.id/id/eprint/209090 |
![[thumbnail of Sri Novianti Latiang.pdf]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text
Sri Novianti Latiang.pdf Download (2MB) |
|
Text (DALAM MASA EMBARGO)
Sri Novianti Latiang.pdf Restricted to Registered users only until July 2025. Download (2MB) |
Actions (login required)
 |
View Item |