FACTORS AFFECTING FISCAL OPERATIONS BASED ON ELECTRONIC LOCAL ADMINISTRATIVE ACCOUNTING SYSTEM (e – LAAS) OF MUNICIPALITY ORGANIZATION IN SURATTHANI PROVINCE
Keywords:
Electronic Local Administrative Accounting System (e – LAAS), , Fiscal Operations, , MunicipalitiesAbstract
This article was mixed methods research with the objective of studying factors affecting fiscal operations according to the e-LAAS system of the municipalities in Surat Thani Province. The total sample was 160 people, which was divided into a quantitative group of 128 people and a qualitative group of 32 people. Quantitative data were analyzed using percentage, mean, standard deviation and frequency. Hypotheses were tested with a T-test, an F-Test, and a Pearson correlation coefficient with a significant difference of 0.05 (sig. value). Qualitative data were analyzed with Nvivo10 to support descriptive data analysis in content analysis way.
The findings revealed that the hypothesis 1 which was tested by using the t-test and f-test with different demographic characteristics had no effect on fiscal performance. The hypothesis 2 which was tested by using a correlation coefficient with data input factors affected the fiscal operations. The factors affecting the operations were prominent in terms of the correctness of the regulations, followed by personnel, system suitability, technology, control, and support from the Department of Local Administration. For guidelines development to increase operational efficiency, the government should pay attention to the development of human resources and technology as well as the control of the up-to-date computer systems. Relevant local authorities should continue to focus on encouraging personnel to improve themselves for their knowledge of the use of e-LAAS program along with controlling the operation according to meet the standards relevant to the policy of the central government for further efficiency.
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