Budget Targets Research Articles

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.

The Effect of Transparency, Performance Evaluation, and Financial Reporting on Achieving Budget Targets

The Effect of Transparency, Performance Evaluation and Financial Reporting on Budget Target Achievement is a scientific article of literature study in the scope of financial management. The purpose of this article is to build a hypothesis of influence between variables that will be used in further research. The object of research on online libraries, Google Scholar, Mendeley and other academic online media. Research methods with library research sourced from e-books and open access e-journals. Qualitative descriptive analysis. The results of this article: 1) Transparency affects Budget Target Achievement; 2) Performance Evaluation affects the Achievement of Budget Targets; and 3) Financial Reporting affects Budget Target Achievement.

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.
 
 
 
 

Phenomenological Study of Budget Management at the Jambi City Education Office

Minister of Home Affairs Regulation Number 13 of 2006 concerning Guidelines for Regional Financial Management states that every regional government agency must prepare and determine a cash budget useful for controlling cash inflows and outflows and functions as a target for budget absorption. This research attempts to describe the phenomenon of budget management at the Jambi City Education Office. The approach used in this research is qualitative, with data collection methods carried out through semi-structured interviews. Data validity is guaranteed through the reliability of the interview instrument and the triangulation process. Data analysis was carried out using descriptive critical analysis techniques. Based on the data obtained, it can be concluded that: (1) in the Jambi City Education Department, there has been a trend of decreasing percentage of budget absorption over the last three years since the 2020 budget year, 2021 budget year and 2022 budget year respectively at 93.37%, 91.19% and 87.79% of the budget target, (2) there is a trend of decreasing ideality in the comparison of the operational expenditure budget) OB and direct expenditure (DE) over the last three years. This research has implications for strengthening regulations and developing human resources at the Jambi City Education Office to support the optimization of education budget absorption.

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

Assessment of the Public - Private Partnerships Cost Efficiency on Meeting Project Budget Targets in MSAMVU Project

Assessment of the Public - Private Partnerships Cost Efficiency on Meeting Project Budget Targets in MSAMVU Project

Analysis of the Effectiveness and Efficiency of the Realisation of the Regional Revenue and Expenditure Budget at the Regional Financial Management Agency of the District Wonogiri Period 2019 - 2021

This study aims to determine the level of effectiveness and efficiency of the use of regional revenue and expenditure budgets at the Wonogiri district financial management agency. The object of this research is the Regional Financial Management Agency (BPKD) of Wonogiri District. The reason for choosing this location is because it is the author's hometown, making it easier for the author to obtain the data needed during the research process. the variables studied are: -RAPBD (Regional Revenue and Expenditure Budget Plan) -APBD (Realization of Regional Revenue and Expenditure Budget for the Period of 2019 to 2021. The results of the study concluded that the level of effectiveness of regional income at the Wonogiri District regional financial management agency for the 2019-2021 budget year had reached the budget target that had been set but had met the effective criteria. Then, judging from the level of efficiency of regional spending at the Wonogiri District regional financial management agency for the 2019 to 2021 budget years, it is considered less efficient.

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
 

AKUNTABILITAS KINERJA INSTANSI PEMERINTAH ACEH DAN FAKTOR YANG MEMPENGARUHINYA

This study aims to determine the effect of budget target clarity, accounting control, and reporting systems on performance accountability in Aceh government agencies. The population in the study were state civil servants at the Aceh Financial Management Agency who carried out their activities in the programming or planning subdivision for young experts, the finance subdivision, the revenue sector, the Aceh Budget sector, the Aceh Property Management sector, the treasury sector, the accounting sector, the development sector, and the district city budget evaluation, with a population of 125 respondents. The sample used was simple random sampling with the Slovin formula, with 55 respondents as the research sample. The results showed that the clarity of budget targets and accounting controls partially had no significant effect on performance accountability, while the reporting system affected performance accountability. In addition, the clarity of budget targets, accounting controls, and the reporting system influence performance accountability in Aceh government agencies simultaneously.

Ratcheting Effects on Regional Government Revenue and Expenditure Budgets in Indonesia

This study was conducted to determine the existence of a ratchet effect in the regional revenue and expenditure budget. This research is quantitative descriptive research. The population used in this study were 34 provincial governments in Indonesia. The data used in this study are regional revenue and expenditure budgets data in 2019-2021 from the Ministry of Finance. A simple linear regression model is used to test the research hypothesis. The results of the study found that there was a ratcheting effect in the regional government revenue and expenditure budgets of provincial governments in Indonesia. The results of this study indicate that there is a ratchet effect in the preparation of regional revenue and expenditure budgets. The existence of a ratchet effect in regional revenue and expenditure budgeting implies that the model for setting regional revenue and expenditure budget targets provides incentives for budget actors to behave opportunistically

Of Factors Influencing the Managerial Performance of Regional Works Units SKPD) of Banda Aceh City Government

This study aims to investigate how managerial performance at SKPD Banda Aceh City Goverment is influenced by management control system, public accountability, and clarity of budget targets. The 44 SKPDs in Banda Aceh City, which included organizations, institutions, and offices, made up the study's population. The Head of Service, Head of Finance, Finance Staff, and Secretaries from each SKPD participated in this survey as respondents. There were as many as 176 surveys distributed. There were 152 questionnaires that were returned. A number of linear regressions were used to analyze the data. The study's findings demonstrate that clear budget targets, management control systems, and public accountability all significantly and positively affect managerial performance at SKPD Kota Banda Aceh.

PENGARUH PARTISIPASI, SASARAN DAN PENEKANAN ANGGARAN TERHADAP KESENJANGAN ANGGARAN (STUDI PADA OPD KOTA LANGSA)

The purpose of this study is to determine the effect of participation, targets and budget emphasis on budget gaps in OPD Langsa City. The sample in this study amounted to 90 respondents. The data analysis method uses multiple linear regression analysis, and the tests used are the t test, F test and the coefficient of determination test. The results of the study show that budget participation has a significant effect on the budget gap in Langsa City OPD, budget targets have no significant effect on budget gaps in Langsa City OPD, budget emphasis has a significant effect on budget gaps in Langsa City OPD, participation, targets and budget emphasis simultaneously have an effect significantly to the budget gap in OPD Langsa City

PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI

This study aims to determine the effect of the clarity of budget targets on the performance accountability of government agencies with the internal control system as a moderating variable. This study uses primary data obtained from respondents through questionnaires distributed to 44 Regional Apparatus Organizations (OPD) in the city of Ambon, with a total of 132 respondents. Data analysis in this study used multiple linear regression analysis and moderated regression analysis using Moderated Regression Analysis (MRA). The results of simple regression analysis show that the clarity of budget targets has a significant effect on the performance accountability of government agencies, while the results of the MRA test show that the Internal Control System variable is not able to moderate the relationship between Clarity of Budget Targets and Performance Accountability of Government Agencies

Pengaruh Kejelasan Sasaran Anggaran, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Desa di Desa Se-Kecamatan Penebel

Accountability is very important in managing village funds to provide assurance of public trust in the government and to bridge the gap between the government and the community. the author's writing is intended to know the impact of clarity on budget targets, the role of citizens, utilization of information technology and human resource competence on the accountability of managing village funds in villages throughout Penebel District. This study utilized a purposive sampling method with a sample size of 144 respondents. Data was collected through the administration of a questionnaire. The data analysis technique employed in this study involves the use of multiple linear regression analysis, the coefficient of determination, testing F, also t. The findings indicate that budget target clarity, community participation, information technology utilization, and human resource competence positively and significantly impact the accountability of village fund management.

Pengaruh Penekanan Anggaran, Asimetri Informasi, Dan Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran

A budget is an estimate of achieving performance goals by recording estimates of income and expenses measured in monetary units over a specified period of time. Budget estimates use historical data to calculate your budget for the previous year. This indicates that the budget set is not being used optimally. We see that his APBD in Gianyar Regency government is under budget in this province. The purpose of this study was to determine the impact of budget concentration, information asymmetry, and clarity of budget goals on budget coverage. The theory used in this study is agency theory. The data used in this study are primary data from recruitment questionnaires. This survey used a sample of 148 respondents. The analytical technique used is multiple linear regression. This study shows that budget orientation and information asymmetry can have a positive and significant impact on budget slack, whereas budget target clarity does not affect budget slack

Faktor Penentu Akuntabilitas Pengelolaan Dana Desa

Purpose: The research aims to find evidence of the influence of budget targets, competence of village apparatus, and leadership on the accountability of managing village funds in Bantan District, Bengkalis Regency.Method: This study uses a quantitative approach. The research data is primary data and secondary data. Data collection was carried out by giving questionnaires to all respondents in this study, namely 69 respondents. The analysis technique used is validity test, reliability test, normality test, tolerance and vif test, multiple linear regression test, t test and the coefficient of determination adj R2.Results: The results of this study can be concluded that Clarity of Budget Targets has an effect on Village Fund Management Accountability, Village Apparatus Competence has an effect on Village Fund Management Accountability and Leadership has an effect on Village Fund Management Accountability.Implications: This research can be taken into consideration especially for the Village Government in Bantan District to further clarify budget targets, improve village apparatus competence and good leadership because it will affect the level of accountability or accountability for managing village funds.Novelty: This research is a replication of previous research by replacing the village research object in Bantan District, Bengkalis Regency

Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan terhadap Akuntabilitas Kinerja dengan Pengendalian Internal sebagai Variabel Intervening pada SKPD Pemerintah Kabupaten Kotabaru

This study aims to examine the effect of the clarity of budget objectives and reporting systems on the performance accountability of government agencies. This study is also to test whether the internal control system mediates the effect of the clarity of government budget objectives and reporting systems. This type of research is associative causality. This research was conducted using a survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis is assisted by the Smart PLS 3.0 program. The results of this study indicate that the clarity of budget targets and internal control affect the performance accountability of government agencies while the reporting system has no effect on performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and the accountability reporting system for the performance of the Kotabaru local government agencies.