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Research Paper

Year: 2021 | Month: May | Volume: 8 | Issue: 5 | Pages: 126-137

DOI: https://doi.org/10.52403/ijrr.20210519

The Influence of Human Resource Competence, Implementation of Regional Management Information Systems and Organizational Commitment on the Performance of the Treasurer Performance on Regional Apparatus Organizational Expenditures with Ease of Use of Information Systems as Moderating Variables in the Government of Serdang Bedagai Regency

Siti Maimunah Napitupulu¹, Keulana Erwin¹, Muammar Khadafi¹

¹Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia

Corresponding Author: Siti Maimunah Napitupulu

ABSTRACT

This study aims to examine and analyze whether human resource competence, implementation of regional management information systems (RMIS), and organizational commitment affect treasurer performance of regional apparatus organizational expenditures with ease of use of information systems as a moderating variable in the government of Serdang Bedagai Regency. The research used in this research is associative causality research using primary data. The sampling method is the census method by giving a questionnaire to the Treasurer of Expenditure Organization of the Regional Government of Serdang Bedagai Regency. The hypothesis testing method uses Partial Least Squares (PLS). The results showed that human resource competence and organizational commitment had a positive and significant effect on the treasurer performance of regional apparatus organizational expenditures. The implementation of RMIS had a positive and no significant effect on the treasurer performance of regional apparatus organizational expenditures in the Serdang Bedagai Regency. The variable ease of use of the information system can moderate the influence of human resource competence on the treasurer performance of regional apparatus organizational expenditures in the Serdang Bedagai Regency. However, it cannot moderate the effect of the implementation of RMIS and organizational commitment on the treasurer performance of regional apparatus organizational expenditures in the Serdang Bedagai Regency.

Keywords: Human Resources Competence, Implementation of RMIS, Organizational Commitment, Ease of Use of Information Systems.

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