Increase SAP understanding

Oct 13, 2025 by windailys.com 56 views

The Influence of SAP, Education, and Training on the Timeliness of the Preparation of the Medan City SKPD Financial Statements

Introduction

The preparation of financial statements is a critical task for any organization, including the Medan City Regional Work Unit (SKPD). The timeliness of financial statement preparation is essential to ensure that stakeholders, including the government, have access to accurate and up-to-date financial information. In this context, the understanding of the Government Accounting System (SAP), education, and training play a significant role in ensuring the timeliness of financial statement preparation. This study aims to analyze the impact of SAP understanding, education, and training on the timeliness of financial statement preparation in the Medan City SKPD.

Background

The Medan City SKPD is responsible for managing the city's finances, including the preparation of financial statements. The preparation of financial statements is a complex task that requires a good understanding of SAP, as well as education and training in accounting and financial management. The timeliness of financial statement preparation is critical to ensure that stakeholders have access to accurate and up-to-date financial information. However, the preparation of financial statements can be delayed due to various factors, including a lack of understanding of SAP, inadequate education and training, and external factors such as management support and resource availability.

Methodology

This study uses a population study or census method, where primary data is collected through the distribution of questionnaires to all auditors who work in the Medan City SKPD. The questionnaire is designed to collect data on SAP understanding, education, and training, as well as the timeliness of financial statement preparation. The data is analyzed using statistical methods to determine the relationship between SAP understanding, education, and training and the timeliness of financial statement preparation.

Results

The results of this study show that SAP understanding, education, and training simultaneously have a significant influence on the timeliness of financial statement preparation in the Medan City SKPD. However, when viewed separately, only SAP understanding has proven to have a significant effect on the timeliness of report preparation. On the other hand, education and training did not show a significant effect on the timeliness.

Discussion

The results of this study provide a clear picture of the importance of SAP understanding in the context of financial statement preparation. A good understanding of SAP allows the auditor to carry out their duties more efficiently and effectively, so as to reduce the possibility of delays in the preparation of reports. In this case, adequate training and relevant education are important, but only a deep understanding of the accounting system that has been proven to have a direct impact on work results.

Meanwhile, education and training may not directly affect the timeliness of financial statement preparation, this can be caused by several factors. For example, even though the auditor has participated in the education and training program, the level of application of knowledge gained in daily work practices may not be optimal. This shows that there is a need to increase the implementation of knowledge gained in education and training into daily accounting practices.

In addition, the work environment and other external factors such as management support, the availability of resources, and the existing systems in the SKPD can also affect the timeliness of financial statement preparation. Therefore, the results of this study encourage stakeholders in the Medan City SKPD to not only focus on training and education, but also pay attention to the development of organizational culture that supports the overall control and application of SAP.

Conclusion

In conclusion, a good understanding of SAP is the main key to achieving timeliness in the preparation of financial statements. Meanwhile, education and training remains important, but further evaluation needs to be carried out on its effectiveness in practice. Thus, SKPD in Medan can improve the performance of financial statements that are more transparent and accountable, while meeting the standards set by the government.

Recommendations

Based on the results of this study, the following recommendations are made:

Increase SAP understanding: The Medan City SKPD should prioritize the development of SAP understanding among its auditors, through training and education programs.
Improve education and training: The Medan City SKPD should evaluate the effectiveness of its education and training programs and make necessary improvements to ensure that they are relevant and effective.
Develop organizational culture: The Medan City SKPD should develop an organizational culture that supports the overall control and application of SAP, including management support, resource availability, and existing systems.
Monitor and evaluate: The Medan City SKPD should regularly monitor and evaluate the timeliness of financial statement preparation and make necessary adjustments to ensure that it meets the standards set by the government.

Limitations

This study has several limitations, including:

Sample size: The sample size of this study is limited to the auditors who work in the Medan City SKPD.
Data collection: The data collected in this study is based on self-reported data from the auditors.
External factors: The study does not control for external factors that may affect the timeliness of financial statement preparation.

Future Research

Future research should focus on the following areas:

Longitudinal study: A longitudinal study should be conducted to examine the impact of SAP understanding, education, and training on the timeliness of financial statement preparation over time.
External factors: Future research should control for external factors that may affect the timeliness of financial statement preparation.
Comparative study: A comparative study should be conducted to examine the differences in SAP understanding, education, and training among different organizations.
Frequently Asked Questions (FAQs) about the Influence of SAP, Education, and Training on the Timeliness of the Preparation of the Medan City SKPD Financial Statements

Q: What is the main objective of this study? A: The main objective of this study is to analyze the impact of SAP understanding, education, and training on the timeliness of financial statement preparation in the Medan City SKPD.

Q: What is SAP, and why is it important? A: SAP stands for Government Accounting System, which is a system used by the government to manage its finances. A good understanding of SAP is essential for auditors to carry out their duties efficiently and effectively.

Q: What is the significance of education and training in the context of financial statement preparation? A: Education and training are important for auditors to gain the necessary knowledge and skills to prepare financial statements accurately and on time. However, the results of this study show that education and training may not directly affect the timeliness of financial statement preparation.

Q: What are the external factors that can affect the timeliness of financial statement preparation? A: External factors such as management support, resource availability, and existing systems in the SKPD can also affect the timeliness of financial statement preparation.

Q: What are the recommendations of this study? A: The recommendations of this study include increasing SAP understanding, improving education and training, developing organizational culture, and monitoring and evaluating the timeliness of financial statement preparation.

Q: What are the limitations of this study? A: The limitations of this study include a limited sample size, self-reported data, and the lack of control for external factors.

Q: What are the future research directions? A: Future research directions include conducting a longitudinal study, controlling for external factors, and conducting a comparative study to examine the differences in SAP understanding, education, and training among different organizations.

Q: What are the implications of this study for the Medan City SKPD? A: The implications of this study for the Medan City SKPD are that it should prioritize the development of SAP understanding among its auditors, evaluate the effectiveness of its education and training programs, and develop an organizational culture that supports the overall control and application of SAP.

Q: What are the implications of this study for other organizations? A: The implications of this study for other organizations are that they should also prioritize the development of SAP understanding among their auditors, evaluate the effectiveness of their education and training programs, and develop an organizational culture that supports the overall control and application of SAP.

Q: How can the results of this study be applied in practice? A: The results of this study can be applied in practice by organizations that use SAP to manage their finances. They can use the recommendations of this study to improve the timeliness of financial statement preparation and ensure that their financial statements are accurate and reliable.

Q: What are the benefits of improving SAP understanding, education, and training? A: The benefits of improving SAP understanding, education, and training include improved timeliness of financial statement preparation, increased accuracy and reliability of financial statements, and improved organizational culture.

Q: What are the challenges of improving SAP understanding, education, and training? A: The challenges of improving SAP understanding, education, and training include limited resources, lack of expertise, and resistance to change.

Q: How can organizations overcome the challenges of improving SAP understanding, education, and training? A: Organizations can overcome the challenges of improving SAP understanding, education, and training by providing adequate resources, training, and support to their employees, and by developing a culture that encourages learning and improvement.