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The Effect of Understanding of Government Accounting Standard, Education, Training and Professionalism on the Performance of the Financial Management Apparatus in the Government Work Unit (Skpa) In Provincial Government of Aceh, Indonesia

DOI : https://doi.org/10.36349/EASJEBM.2020.v03i06.001
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This study aims to determine the effect of understanding government accounting standards, education, training and professionalism on the performance of financial management employees in the Aceh Work Unit within the Government of Aceh. Civil Servants as government apparatus that serves to serve the community as public servants. The level of performance of the financial management apparatus can also affect the progress of a government, especially in providing appropriate and efficient public services. This study used a quantitative descriptive approach by testing the hypothesis of One-Way Anova analysis with SPSS 21. The results of the study indicate that the understanding of government accounting standards, education, training and professionalism together affects the performance of financial management apparatus in the Aceh Work Unit in the Government of Aceh.

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