Abstract:
This study was conducted in accordance Research of Master Plan (RMP) of Lambung Mangkurat
University Year 2011-2014, namely through leading sector of development information technology
related to the sectoral of reporting wetland environment. For local governments, this study related to
strategic issues related to the role of the Government in the AEC 2015, MDGs 2015, SDGs, where the
presence of changes in the environment, including the globalization of the environment require
organizational attitude to deal with it, so that, the role as "agents of development" can be maintained.
Its objective is to identify the factors in the development of the organization of Regional Government
through the strategic aspects, administrative, social, and techniques in the implementation of accrual
based financial reporting system since in 2015. The study was conducted on 386 (three hundred and
eighty six) population of Government Work Units (GWUs) or SKPD, with 100 (one hundred) GWUs
(SKPD) sample. Uses ofmethods the chi-square tests for testing the differences and test for relationship
of variables with C Contingency. Using the nominal measurement scale on aspects: (X1) Accrual
reporting: All information for users, (X2) Computer Based Information Systems (CBISs): for sustainability
and integrated reporting; (X3) Individual Ethical Intelligence: social intelligence; (X4) Organizational
Intelligence: Organizational infrastructure; (X5) characteristic of Change: Personal Change, (X6)
Institutional Isomorphism , (Y1) Implementation of integrated sectoral Reporting, with: (Y1.1.): The
guiding principle, and (Y1.2) Content Element. The results show the X observation is = 24.512 and X in
table = 41.34, showed no difference from the application of theory in the implementation of sectoral
integrated reporting system. Implications of the role of theory can be met on a degree of freedom (5-1)
(4-1) at the 0.05 alpha X value table = 21.03. Implications of the role of theory met through role aspects
X1, X2, and X3, with the value of the relationship C Contingency 0.275. These aspects can distinguish of
each Government Work Units as Leading sector of the Provincial / District / City in South Kalimantan,
which is associated with their activity in reporting the object of integrated reporting sectoral, namely
aspects of the: "capitals", with information : financial, manufactured, intellectual, human, social and
relationship, and natural capital.
