Iskandar Muda

Department of Accounting, Universitas Sumatera Utara, 

Medan, Indonesia 

iskandar1@usu.ac.id

ORCID 0000-0001-6478-9934

Sustainable HR development to support successful implementation of offline accounting apps by rural enterprises in Indonesia

Erlina Erlina

Department of Accounting, Universitas Sumatera Utara, 

Medan, Indonesia 

erlina@usu.ac.id

ORCID 0000-0002-0495-8836

Abstract. As of 2020, there are still 13,000 villages in Indonesia which until now do not have Internet access. The absence of Internet networks makes economic empowerment difficult. This is the main obstacle for the implementation of online-based accounting systems in rural areas. The background of this research is that sustainable rural development begins with the effort to empower human resources as the key determinants in the successful implementation of offline accounting applications needed by the Rural Enterprises Institute in Indonesia. Successful implementation of accounting systems begins with the implementation of offline mode accounting. This is because rural areas are geographically different and have unequal quality of the telecommunication infrastructure. This research aims to determine the factors affecting the successful implementation of offline accounting applications in aural enterprises (BUMDes) in Indonesia. The research data were collected using questionnaires. There was a total of 336 questionnaires collected back in 2018 to be further processed. The hypotheses were analyzed using Structural Equation Model (SEM) with the assistance of software Smart PLS 3.0. The findings of this research suggest that such constructs as Understanding of the Single-Entry Concept, Understanding of the Double-Entry Concept, Poor Human Resources and Technological Illiteracy influence the implementation of accounting applications. The practical conclusion of this research are that related stakeholders should be developing and implementing offline-based financial reporting accounting systems in an effort to empower human resources in rural economic institutions. Novelty produced here in the form of Sustainability Development model dimensions for offline-based accounting system development covers such aspects as Single Entry Concept, Double Entry Concept, Human Resources, technical aspects, and training.

Received: January, 2020

1st Revision: October, 2020

Accepted: December, 2020

DOI: 10.14254/2071-8330.2020/13-4/5

JEL Classification: J24, O18

Keywords: double-entry concept, technological illiteracy, successful implementation, offline accounting apps