?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+RESISTENSI+PENGGUNA+DALAM+IMPLEMENTASI%0D%0ASISTEM+INFORMASI+AKUNTANSI+PEMERINTAH+BERBASIS+AKRUAL+PADA+PEMERINTAH+DAERAH(STUDI+EMPIRIS+PADA+PEMERINTAH+KOTA+BANDAR+LAMPUNG)&rft.creator=Mujiyanto%2C+Mujiyanto&rft.subject=HF5601+Accounting&rft.description=ABSTRACT%0D%0AANALYSIS+OF+USER+RESISTANCE+IN+THE+IMPLEMENTATION+OF%0D%0AACCRUAL+BASIS+GOVERNMENT+ACCOUNTING+INFORMATION%0D%0ASYSTEM+ON+LOCAL+GOVERNMENT%0D%0A(EMPIRICAL+STUDY+ON+BANDAR+LAMPUNG+GOVERNMENT)%0D%0ABy%0D%0AMUJIYANTO%0D%0AThis+study+aimed+to+analyze+users+resistance+in+the+implementation+of+accrual%0D%0Abasis+government+accounting+information+system+at+the+Bandar+Lampung%0D%0AGovernment.+It+also+provides+empirical+evidence+that+perceived+value%2C+selfefficacy%0D%0Afor+change%2C+organizational+support+and+colleagues+opinions+have+an%0D%0Ainfluence+on+the+user+resistance+in+the+implementation+of+accrual+basis%0D%0Agovernment+accounting+information+system+at+the+Bandar+Lampung+Government.%0D%0AThe+data+used+in+this+research+is+the+primary+data+in+the+form+of+a+questionnaire%0D%0Adistributed+to+all+instance+in+Bandar+Lampung+Governments+as+many+as+52%0D%0Ainstance.+The+methods+used+to+analyze+the+data+is+the+path+analysis+using+the+PLS%0D%0A(Partial+Least+Square).+The+results+showed+that+the+perceived+value%2C+self-efficacy%0D%0Afor+change+and+organizations+support+can+suppress+the+resistance%2C+while+for%0D%0Acolleagues+opinion+does+not+affect+the+resistance.+It+can+be+concluded+that+the%0D%0Aimplementation+of+accrual+basis+government+accounting+information+system+at%0D%0Athe+Bandar+Lampung+Government%2C+generally+does+not+occur+resistance+from%0D%0Ausers.%0D%0A.%0D%0AKeywords%3A+user+resistance%2C+accrual-based+accounting%2C+information+system+implementation&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2016-11-01&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24513%2F20%2FAbstrak.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24513%2F32%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24513%2F33%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Mujiyanto%2C+Mujiyanto++(2016)+ANALISIS+RESISTENSI+PENGGUNA+DALAM+IMPLEMENTASI+SISTEM+INFORMASI+AKUNTANSI+PEMERINTAH+BERBASIS+AKRUAL+PADA+PEMERINTAH+DAERAH(STUDI+EMPIRIS+PADA+PEMERINTAH+KOTA+BANDAR+LAMPUNG).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F24513%2F