KOMITMEN DAN PENGGUNAAN APARAT PEMERINTAH DAERAH TERHADAP SISTEM INFORMASI KEUANGAN DAERAH (SIKD) : PERSPEKTIF PERUBAHAN PARADIGMA

Abstract

There are two objectives of this study. The firs! objective is to investigate whether there is difference between degree of commitment and use of regulation of decentralization before and after socialization and technical assistant. The second objective of this study is to identify, investigate, analyze and formulate design of region financial information systems. Refer to the first objective: the null hypothesis of this study is that there is no difference between degree of commitment and use of regulation of decentralization before and after socialization and technical assistant. To test the hypothesis mentioned above, Mann Whitney is used to conclude whether the hypothesis can be rejected or not. The result of this study shows that the null hypothesis can be rejected on all of the cases. We can also conclude that comparison between the old and the new design of region financial information systems are very differences both on theory, paradigm, and law basis. Keywords : commitment and use of regulation of decentralization; design of region financial