INNOVATION ANALYSIS OF GOVERNMENT ACCOUNTING WITH LUDER’S CONTINGENCY MODEL (Case Study on XYZ District Government)

Abstract

This study aims to find out the stimulant from the Xyz Regency Government to make the "Accounting Corner" platform. Knowing the obstacles faced, knowing the hopes of making the "Accounting Corner" platform by Xyz Regency. Knowing users who benefit from the "Accounting Corner" platform. This research is qualitative with analysis using Luder's Contingency Model. In-depth interviews with BPKAD officials were used as a data collection instrument, supplemented by secondary data and a literature study. The results show that the stimulants in building the "Accounting Corner" platform are the gaps in human resources with an accounting background, the mutation or promotion of staff in local governments, and the dynamics of changes in regional financial management regulations. There are no significant obstacles yet. The hope is that there will be consistency in HR capacity in the Accounting and Reporting Sector to maintain an unqualified opinion on local government financial reports and receive a reward from the Innovative Global Award. The target users are officials and financial management staff.