Abstract
This study aims to determine the effect of clarity of budget targets with managerial performanceof City Government Work Unit (Satuan Kerja Perangkat Kota/SKPK) of Banda Aceh. The samplein the study amounts to 90 people from the total population. The data are collected by usingquestionnaires; and they are analyzed qualitatively and quantitatively. Data analysis is conductedto see the impact of dependent variable towards the independent variable using simple regressionequation analysis using SPSS V 22 program. The results of research show positive linear relationand correlation between clarity of budget target and managerial performance. Furthermore, thereis positive and significant influence of clarity of budget target variable on managerial performanceof City Government Work Unit of Banda Aceh. Lastly, this study aims to determine the effect ofaccounting information system of the quality of financial statements of the Office of FinancialManagement Agency of Banda Aceh.
Highlights
The clarity of budget target is defined as to the extent to which the budget objectives are clearly and defined with the aim that the budget can be understood by the person responsible for achieving the budget objective
Regional government budget objective should be stated clearly, and understood by those who are responsible to arrange and implement them (Hidayat, 2015:78). If it is seen through the precision of budget objectives or budgets that have direct relation to the public interest, or programs and agendas to support the overall performance of City Government Work Unit (Satuan Kerja Perangkat Kota/SKPK) of Banda Aceh, the programs that have direct influence for people’s benefit are still lacking in realization
Data Analysis Tools To discover the effect of clarity of budget target on managerial performance in Banda Aceh City Government, we use simple linear regression analysis with the following formula: Y = α + βX + ε
Summary
The clarity of budget target is defined as to the extent to which the budget objectives are clearly and defined with the aim that the budget can be understood by the person responsible for achieving the budget objective. Regional government budget objective should be stated clearly, and understood by those who are responsible to arrange and implement them (Hidayat, 2015:78) If it is seen through the precision of budget objectives or budgets that have direct relation to the public interest, or programs and agendas to support the overall performance of City Government Work Unit (Satuan Kerja Perangkat Kota/SKPK) of Banda Aceh, the programs that have direct influence for people’s benefit are still lacking in realization. This could be seen in the following table: Miranda and Aliamin - Influence of Clarity.
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