Implementation of Financial and Accounting Management Systems Affecting Operational Efficiency of Personnel of the Department of Defense Finance Office of the Permanent Secretary for Defense

Abstract

The purpose of this research is to study the effects of financial and accounting management on the operational efficiency of personnel in the Department of Defense Finance. The Office of the Permanent Secretary for Defense conducted quantitative research using a questionnaire as the research tool. The sample group consisted of personnel from the Defense Finance Department, Office of the Permanent Secretary for Defense. The sample size was calculated using the Taro Yamane formula, with an error level of 0.05. Random sampling was used to collect the data from the questionnaire, which was then analyzed using descriptive statistics, including mean, standard deviation, and multiple regression analysis. The results of the research were as follows: 1) The level of opinions towards the financial and accounting management system of the Department of Defense personnel, as perceived by the Office of the Permanent Secretary for Defense, was found to be at a high level (x̅= 4.14). Regarding the different aspects, the highest level of opinions was found in the area of receiving and paying, followed by personnel competency, technology development, voucher side accounting, and regulations and operational guidelines, respectively. The Office of the Permanent Secretary for Defense observed high opinions in these areas (x̅= 4.12). 2) When considering the level of opinions on the operational efficiency of Defense Finance Department personnel, Office of the Permanent Secretary for Defense, it was found that all aspects were at a high level. The aspect of accuracy and completeness had the highest level of opinions, followed by completion on time, quality of work according to standards. 3) The results of the hypothesis test indicated that the implementation of financial and accounting management systems affects the efficiency of performance in terms of accuracy and completeness, completion on time, quality of work according to standards, and the cost aspect worth the work of Defense Finance Department personnel, Office of the Permanent Secretary for Defense.