Clarity Of Budget Targets Research Articles

Pengaruh Partisipasi Anggaran dan Kejelasan Anggaran terhadap Kesenjangan Anggaran dengan Job Relevant Information sebagai variable moderating

This study aims to test and analyze the effect of budget participation, clarity of budget targets on budgetary slack with Job Relevant Information as a moderating variable. This study was conducted at PT. Indomobil Prima Niaga Sumut Aceh (consisting of 5 branches). The sample selection method of saturated sampling is a sampling technique when all members of the population are used as samples, namely 38 samples. The sample in this study was the Head of the department consisting of Finance and Accounting Head, Aftersales Head, Branch Manager, Regional Manager and Hoyu Manager who are involved in budget preparation, budget implementation and budget accountability. The research approach used in this study is associative research. This type of research is quantitative research. Data collection was carried out using a survey method by distributing questionnaires to respondents. The analysis technique used is the Quantitative Approach Using Statistical Analysis, namely Partial Least Square - Structural Equestion Model (PLS SEM). The results of the study indicate that budget participation has an effect on budgetary slack. Furthermore, clarity of budget targets has an effect on budgetary slack. Job relevant information moderates the effect of budget participation and clarity of budget targets on budgetary slack

Participation and clarity of budget targets, management accounting information system on managerial performance with budgetary slack as a mediation variable

The aim of this research is to analyze "budget participation, clarity of budget targets and management accounting information systems on managerial performance with the budgetary slack as a mediating variable," which has been carried out by 5 service companies affected by COVID-19. This research uses quantitative methods, and the data source used is primary data. The population in this research is 5 service companies spread across Jakarta, including PT. Sukses Andalan Bangsa, PT. Anak Bangsa Cakrawala Dunia, PT. Impact Power Mandiri, PT. Kitamuda Andalan Indonesia and PT. Triputra International. The sample selection for this research included directors, managers, and supervisors in each division of the company, with a total of 50 respondents. In this research, data analysis uses SmartPLS 4.0 with a data-based analysis method structural equation modeling based on partial least. Based on the hypothesis testing carried out, the research results show that budget participation has no positive and insignificant effect on managerial performance. For clarity of budget targets and management, accounting information systems have a positive and significant effect on managerial performance. Then, the budget gap has a positive and significant mediating effect on all variables of budget participation, clarity of budget targets, and management accounting information systems on managerial performance.

Accountability for village financial management: Clarity of budget targets and competency of village financial management officials

This study examines how community participation, clarity of budget targets and the competence of village officials impact village financial accountability. Understanding these factors is crucial for enhancing financial performance, reducing corruption risks and ensuring effective and efficient budget utilization in villages. This research adopts a quantitative approach with an associative design to explore causal relationships among variables. Multiple linear regression was used for data analysis. The findings indicate a significant impact of community participation, clarity of budget targets and official competence on village financial accountability. The results reveal that these factors significantly influence financial accountability in rural areas. The researcher suggests that future studies delve deeper into external factors affecting village fund management accountability. Enhancing the clarity of budget targets and the competence of village officials is crucial for significantly impacting village fund management. This research contributes to the global discourse by identifying key factors influencing financial accountability at the village level. It underscores the importance of community participation, clarity of budget targets and the competence of village officials. The study's findings can guide countries to enhance village financial performance, mitigate corruption risks and ensure effective and efficient use of village level budgets ultimately promoting public welfare.

How Job Satisfaction Moderates the Determinant Factors of Managerial Performances at PT PLN (Persero) UIP3B Sumatera

Achieving optimal performance necessitates precise goal setting, and access to quality information to enhance the clarity and effectiveness of these goals. Therefore, the variables used in this research are considered capable of affecting managerial performance, which in turn impacts company profits. This study aims to examine the effect of independent variables on the dependent variable with the inclusion of a moderating variable. This study uses a qualitative method that conducts a census of 64 research populations consisting of structural and staff as correspondents to answer questionnaires that use a Likert scale. This study found that participatory budgeting, job-relevant information, and clarity of budget targets all significantly impact managerial performance, both simultaneously, and individually. However, Participatory budgeting and job-specific information have a direct impact on managerial performance, whereas the clarity of budget goals doesn't. Furthermore, job satisfaction enhances the influence of participatory budgeting, job-specific information, and clear budget goals on managerial performance. This study aims to benefit companies and guide future research.

PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DI PERUMDA TIRTA HIDAYAH KOTA BENGKULU

Manager participation in budget preparation and clarity of budget targets can influence performance with an effective internal control system. Research objectives (1) to determine the effect of the internal control system on managerial performance (2) to determine the effect of clarity of budget targets on managerial performance, (3) to determine the effect of the internal control system and clarity of budget targets on managerial performance. The research was carried out at Perumda Tirta Hidayah, Bengkulu City. Respondents were all 47 managerial people. Data collection used a Google Form questionnaire, shared online via WhatsApp messages. Data analysis uses multiple linear regression models and is processed with SPSS software. The results of the research that has been carried out show that partially the internal control system variables have a positive effect on the managerial performance of Perumda Tirta Hidayah, Bengkulu City. Partially, clarity of budget targets has a positive effect on the managerial performance of Perumda Tirta Hidayah, Bengkulu City. Simultaneously, the variables of the internal control system and clarity of budget targets have a positive effect on the managerial performance of Perumda Tirta Hidayah, Bengkulu City Keywords: Internal Control System, Clarity of Budget Targets, Managerial Performance

The Impact of Implementing a Rural Financial Information System, Clarity of Budget Targets and Internal Control on Accountability for Operational Performance of Village Funds in Labuan Batu Regency

This research uses quantitative methods using primary data obtained from questionnaire results. The population in the study was all village apparatus, consisting of the village head, regional head, secretary, finance chief, general officer, welfare service chief and government chief. And PTPKD (Village Financial Management Technical Implementer) is responsible for managing village funds, numbering thirty people. Based on the sample using the probability sampling method, thirty respondents were selected from the entire population as a sample. The data collection technique was carried out by distributing questionnaires online using Google Form. The data analysis method uses multiple linear regression with SPSS. The results of the partial test hypothesis of the implementation of the village financial information system, (X1), clarity of budget targets (X2) can have a positive effect on the accountability of operational performance of village funds. Simultaneously research results. Internal control (X3), has no effect on the accountability of operational performance of village funds. Simultaneously research results. And using the F test (simultaneous), this shows that the independent variables (X1, X2, X3) have a positive effect on the dependent variable (Y).

PENGARUH KEJELASAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin).

The research aims to see the influence of budget clarity, accounting control and reporting systems on the government agency performance accountability system (SAKIP) at the regional secretariat of Musi Banyuasin Regency. In this research, the author used a quantitative method, using a questionnaire by distributing 30 (thirty) questionnaires to respondents at the Musi Banyuasin Regency DPRD Secretariat. With the measurement technique using a Likert scale and statistics, the data processing uses SPSS For Windows Relase 15.0. The research results show that clarity of budget targets, accounting control and reporting systems influence the Government Agency Performance Accountability System (SAKIP). This can be seen from the regression results equation as follows: Y= 10,731 + 0.300 X1+ 0.208 X2 + 0.614 X3. This means that clarity of budget targets, accounting controls and a good reporting system will increase the value of SAKIP. It can be said that the higher the influence of the SAKIP value, the higher the clarity of budget targets, accounting controls and reporting systems. On the other hand, the lower the clarity of budget targets, accounting controls and reporting systems, the lower the value of SAKIP. Based on the calculation results, the fcount value is 15.502 with a significance level of 0.000 (below 0.05) or fcount is greater than ftable = 2.975154. Paying attention to the results of this test, the hypothesis states that clarity of budget targets, accounting control and reporting systems simultaneously make a significant contribution to SAKIP.

Pengaruh Kejelasan Sasaran Anggaran, Desentralisasi, Ketidakpastian Lingkungan, Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial (Studi Empiris Pada Kantor Pelayanan Perbendaharaan Negara Pekanbaru)

This study aims to examine the direct effect of the variables of budget targets clarity, decentralization, environmental uncertainty and management accounting system on managerial performance. This study was conducted at the Pekanbaru State Treasury Service Office. The population in this study were employees working at the Pekanbaru State Treasury Service Office totaling 42 people. The sampling technique used was purposive sampling. The respondents in this study were the head of the office as the user of the budget/goods, the head treasurer and employees. The sample used in this study was 42 respondents. The statistical method used to test the research hypothesis is multiple linear regression analysis using SPSS software version 29.0. The results of the study indicate that the variables of budget target clarity,decentralization, environmental uncertainty and management accounting systems have an effect on managerial performance. The magnitude of the influence of R-Square (R2) from budget target clarity, decentralization, environmental uncertainty and management accounting systems on managerial performance is 28.9% while the remaining 71.1% is influenced by other independent variables not examined in this study.

Empowering Organizational Performance through Budgeting Dynamics in Indonesia

This quantitative study investigates the impact of budget preparation participation and budget target clarity on the performance of regional apparatus organizations (OPDs) in Sidoarjo Regency, Indonesia, with organizational commitment as a moderating variable. Utilizing SmartPLS version 3.0, data was collected from 78 respondents across 26 OPDs using purposive sampling. Findings reveal that both budget preparation participation and budget target clarity significantly influence OPD performance, while organizational commitment moderates the effect of budget target clarity but not budget preparation participation. The study underscores the importance of active participation in budgeting processes and clear budget targets in enhancing OPD performance, offering valuable insights for policymakers and organizational leaders aiming to optimize budgeting practices and bolster organizational effectiveness. Highlights: Budget involvement enhances OPD performance. Organizational commitment moderates budget clarity's effect. Findings inform policy for optimizing organizational effectiveness. Keywords: Budgeting, Organizational Commitment, OPD Performance, SmartPLS, Sidoarjo Regency.

Effect Of Budget Participation, Budget Goals and The Role Of Financial Management Management Regional To Local Government Performance (Case Study On Mamuju Regency Government)

This study aims to determine and describe the effect of budget participation and budget targets as well as the role of regional financial management management on the performance of the local government of Mamuju Regency. This research uses quantitative research methods with a survey research form. The population of this study was 32 SKPD questionnaires distributed to each of 3 leaders representing Management, and 1 employee staff (treasurer) in order to get 128 samples. The sampling method uses Purposive Sampling techniques, respondents in this study data testers are carried out using descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing. The results of this study show that the variable of participation in the budget has a positive but not significant effect on the performance of local governments, while the variables of clarity of budget targets and the managerial role of financial managers have a positive and significant effect on the performance of the local government of Mamuju district.

Apakah kejelasan sasaran anggaran dan sistem pelaporan memengaruhi akuntabilitas pengelolaan dana desa?

This research aims to determine the effect of clarity of budget targets and reporting system on accountability in village fund management in village throughout Asparaga Sub-District, Gorontalo Regency. The decrease in the amount of village funds received raise concern about the village's readiness in managing these funds. This research use quantitative methods using primary data obtained from questionnaire and measured using a likert scale. The data collection technique used a research questionnaire which was distributed to village officials with a total of 60 samples in this study. The tool used in this research is SPSS 27th version (statistical program for social science). Based on the results of the t test and f test of this research, it is known that clarity of budget targets and the reporting system has an influence on the accountability of village fund management. The clearer the budget targets and reporting systems in government, will help increase accountability in village fund management.

FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA ORGANISASI PERANGKAT DAERAH DAN INSTANSI PEMERINTAH KOTA PARIAMAN

This study intends to determine how the performance accountability of government agencies is influenced by budget target clarity, HR excellence, accounting controls, and reporting systems. Quantitative survey is the research technique used. The participants in this study were the head of the agency, the secretary, the treasurer in the revenue section and the treasurer in the expenditure section, as well as the finance subdivision that handles the accounting or financial tasks of each agency. With a total of 110 respondents, purposive sampling technique was used to conduct sampling. In this study, information was collected through questionnaires. SPSS v.25 program was used to process the data. Budget performance accountability is influenced by accounting controls, reporting systems and budget target clarity. Partially, the factors of government performance accountability are influenced by the clarity of budget targets, accounting controls and reporting systems in Pariaman City. Meanwhile, the quality factor of human resources has no effect on the performance accountability of government agencies in Pariaman City. Simultaneously, the accountability of Pariaman City government performance is also improved through budget target clarity, human resource excellence, accounting controls, and reporting systems.

THE EFFECT OF CLARITY ON BUDGETARY TARGETS AND INTERNAL CONTROL ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT

This study aims to determine and analyze the effect of clarity of budget targets and internal control on the accountability of village fund management. The data used in this study is primary data collected through a research instrument in the form of a questionnaire. The sample in this study was village officials in Hamparan Rawang District, totalling 115 people. The sampling technique in this study was purposive sampling, which was then analyzed using multiple linear regression analysis with the SPSS version 25 application and with a significance level of 5%. The results of this study indicate that the clarity of budget targets and internal control affect the accountability of village fund management.

Pengaruh Akuntabilitas, Kejelasan Sasaran dan Desentralisasi terhadap Kinerja Manajerial di Kota Mojokerto

Purpose: This study provides empirical evidence on the influence of performance accountability, clarity of budget targets, and performance decentralization on managerial performance in government agencies in Mojokerto City simultaneously and partially. Methodology/approach: Quantitative research and data collection using questionnaires (saturated sampling). The population was taken from organizations in government agencies in Mojokerto City with a total of 30 agencies and respondents as data samples consisting of heads of departments/agencies, secretaries/equivalents, and heads of fields/sections using SPSS 22. Results/findings: The variables of performance accountability and budget targets have a positive influence on managerial performance, while the variable decentralization of performance has a negative influence. The simultaneous variables of accountability, budget targets, and decentralization have a positive influence on managerial performance. Limitations: The information provided by respondents through the questionnaire does not show their actual opinions due to differences in thoughts, assumptions, and understanding of each respondent. Contribution: This research contributes to the Mojokerto City Regional Government.

Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Pada Dinas Perindustrian, Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara

This research aims to determine the effect of clarity of budget targets, accounting control, on the accountability of government agency performance in the North Sumatra Industry, Energy Trade and Mineral Resources Department. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires and the population and sample in this research are the entire office apparatus organization and heads of sections/Departments of Industry, Energy Trade and Mineral Resources of North Sumatra Province consisting of the Finance Sub-Section, Head of the Program and Planning Sub-Division, as many as 30 employees with a sampling technique using saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of the partial test hypothesis show that Clarity of Budget Targets has a positive effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of North Sumatra Province, while Accounting Control has no effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of Sumatra Province North.

Influence of Village Apparatus Competence And Clarity Of Budget Targets For Accountability Of Village Fund Management


 
 
 
 This study evaluated the accountability of village fund management in Ciparay Village, Bandung, West Java Indonesia. The precise goals were to determine how Village Apparatus Competence and Clarity of Budget Targets affected Acountability of Village Fund Management.
 The study was descriptive in nature, and the data collecting and analysis methods used were quantitative. A questionnaire was used to collect data from a sample of 56 responden. SPSS Version 25.0 and 5% significance level were used to analyze the data and produce both descriptive and inferential statistics. The study concluded.
 It was found that Village Apparatus Competence and Clarity of Budget Targets affected Acountability of Village Fund Management. It is hoped that this research can be used as an additional positive input reference for village officials, regional government and central government, to evaluate village fund allocation policies and systems to implement the principle of accountability in managing village funds. Apart from that, the community must also have awareness and concern so that they can participate in managing village funds.
 
 
 
 

Factors Affecting Accountability Government Institution Performance

Purpose : The purpose of this empirical study is to investigate the influence of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets on the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Method : This study employs a causative contextual research approach. The population for this study consists of 119 individuals. Primary data for this research were collected using an empirical approach, which involved the distribution of questionnaires to respondents. One hundred-five questionnaires were sampled and analyzed through the saturated sampling method. Findings : The results indicate that both simultaneous and partial effects of internal control, clarity of budget targets, reporting systems, and performance-based budgets significantly influence the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Novelty : This research distinguishes itself from previous studies by highlighting that the variable with the most substantial impact on the performance accountability of government agencies within the BPKAD of the North Sumatra Provincial Government is a combination of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets, which form an inseparable unit. Keywords : Internal Control; Clarity of Budget Goals, Reporting System; Performance-Based Budget; Performance Accountability of Government Agencies

The Effect of Clarity of Budget Targets and Decentralization on Regional Government Performance (Empirical Study at the Department of Industry and Trade, North Sulawesi Province)

The aim of this research is to find out whether clarity of budget targets and decentralization have a partial and simultaneous effect on local government performance. This hypothesis was tested using the t test and f test. The research sample consisted of 31 employees, namely ASN in the Secretariat sector, Legal and Personnel Sub-Section, and Planning and Finance Sub-Section, and the Head of the Department of Industry and Trade. The research method uses a questionnaire with Likert scale measurements. The analytical method used is multiple linear regression analysis where the data analysis process is carried out using SPSS version 26 computer technology. The results of this research show that clarity of budget targets has a positive and significant effect on local government performance, while partial decentralization has no effect on performance. local government; Furthermore, clarity of budget targets and decentralization simultaneously influence regional government performance.

Pengaruh Sasaran Anggaran, Kompetensi dan Teknologi Informasi Terhadap Akuntabilitas Dana Desa di Kerambitan, Tabanan

Accountability for the management of village funds should always be given due consideration in coordinating clarity of budget targets, capacity of village human resources, and maximum use of information technology that can support proper management of village funds. need to do it. The purpose of this study is to determine the impact of budget target clarity, human resource capacity and the use of information technology on accountability for village fund management (an empirical study in Kerambitan District). For the sampling method using Jenuh sampling, the number of samples is 120 samples. The conclusion of this study is that clarity of budget targets, human resource capacity, and information technology have a positive and significant impact on village fund management accountability. The proposal will improve the village's financial management by clarifying the target of the working budget, enhancing the capacity of staff and making the best use of information technology

KINERJA MANAJERIAL PEMERINTAH DESA ARGAPURA MELALUI PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN

Abstract. 
 Managerial performance is very important for the survival of organizations, especially government organizations because it is the result of the organization's work in carrying out community service activities. Efforts to improve managerial performance through Participation in Budgeting and Clarity of Budget Targets. The purpose of this study is to determine the extent to which Participation in Budgeting and Clarity of Budget Targets Affects the Managerial Performance of the Argapura Village Government. The method used is descriptive verification in which the researcher describes the state of budgetary participation, clarity of budget targets and managerial performance of the village government of Argapura. The analysis used in this study uses partial hypothesis testing, multiple linear regression analysis, and analysis of the coefficient of determination. The results of this study have a significant effect between variables