Performance Accountability Of Government Agencies Research Articles

Peran Moderasi Kepemimpinan dalam Pengujian Akuntabilitas Kinerja Pemerintah

Purpose: This study examines the effects of the government's internal control system and the implementation of good public governance on government performance accountability. In addition, leadership style can affect the government's internal control system and implementation of good public governance. Methodology: The testing method used in this study was a quantitative method. This study used a questionnaire to collect data. The questionnaire was distributed by random sampling through Google Forms media to all civil state apparatuses at the Ministry of Communication and Information. Fifty questionnaires were obtained for distribution was 50 respondents. Hypothesis testing was performed using a Structural Equation Model (SEM). Results: The government's internal control system and implementation of good public governance positively affect government performance accountability. The leadership style weakens the government's internal control system on government performance accountability. Leadership style does not affect the application of good public governance to government performance accountability. Limitations: The questionnaire items were compiled based on limited sources, causing some items to be declared invalid. The distribution of questionnaires via Google Forms was not believed to be valid for the answers given by respondents and could not be confirmed directly. Contribution: This research is expected to improve the government's accountability for its performance and serve as a reference for further research.

The Impact of Financial Report Quality and Performance-Based Budget Implementation on the Accountability Performance of Government Agencies with Accounting Control as a Moderator

This study aims to examine the influence of accounting controls in moderating the relationship between financial reporting quality, the implementation of performance-based budgeting, and performance accountability of government agencies in Local Government Work Units (SKPD) across Bogor City. The research employs a quantitative approach using Structural Equation Modeling (SEM) with PLS software and IBM Statistics SPSS 26.0. The unit of analysis consists of employees with specific criteria within the Regional Apparatus Organizations of Bogor City. The sample consisted of 144 respondents, and data collection was conducted through a questionnaire. The results of the study indicate that financial reporting quality and the implementation of performance-based budgeting have a positive impact on the performance accountability of government agencies in SKPD Bogor City. Furthermore, accounting controls positively moderate the relationship between financial reporting quality and the implementation of performance-based budgeting on the performance accountability of government agencies across SKPD in Bogor City. Keywords: accounting control, quality of financial reports, implementation of performance-based budgeting, accountability for the performance of government agencies

Analisis akuntabilitas kinerja instansi pemerintah pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara

Government Agency Performance Accountability is a form an agency’s abligation to accoun for the success and failure of mission implementation in achieving set goals and objectives. This study aims to find out how accountability for the performances of government agencies in the Regional Health Office of North Sulawesi Province. This type of research is descriptive qualitative data analysis method used in this research is descriptive method. The results of this study indicate that performance accountability (starting from strategic planning to performance evaluation) of the Regional Health Office of North Sulawesi Province is in accordance with Presidential Regulation No. 29 of 2014. However, in terms of performance measurement, there are several indicators that were not achieved due to the Covid-19 pandemic in 2020-2021 which resulted in not implementing hospital accreditation and an increase in the number of maternal deaths. As well as there are abstacles that occur in performance reporting in the LAKIP preparation process, namely in terms of ability to prepare LAKIP and there are delays in data collection and in data processing the lack of ability of staff to use existing applications.

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.

Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah di Kota Pekanbaru

The title of this research is "Factors that Influence the Performance Accountability of Pekanbaru City Government Agencies". The phenomenon that occurs is that the SAKIP assessment target is still not achieved because the effectiveness and efficiency of budget use is still low when compared with its performance. This research was conducted because the performance achievement target planned by the Pekanbaru city government was still far away. The purpose of this study was to determine the effect of human resource competence, the role of internal government supervisors, and compliance with regulations on performance accountability of government agencies This research uses descriptive statistical analysis, data quality tests, classical assumption tests and multiple linear regression analysis The results of this study are the competence of human resources, the role of internal government supervisors, and compliance with regulations affect the performance accountability of government agencies

Pengaruh Sistem Akuntansi Pemerintah Daerah, Pengendalian Intern, Dan Transparansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Di Kabupaten Gresik

Government performance accountability, especially at the local level, is the main focus in responding to public demands. The implementation of performance accountability is believed to form a democratic government order, as evidenced in the Government Agency Performance Accountability Report. factors such as local government accounting systems, internal control systems, and transparency as key elements that influence performance accountability. The examination approach utilized is quantitative, which is a deliberate, coordinated, and organized research come nearer from the outset to the detailing of the exploration plan. The consequences of this study are that the Nearby Government Bookkeeping Framework altogether affects the exhibition of government organizations, as per the standards of Neighborhood Government Hypothesis. Interior Control doesn't make a huge difference, maybe because of varieties in execution in different neighborhood government settings. In any case, Straightforwardness fundamentally affects the adequacy of schooling program execution, as per the standards of Neighborhood Government which underline the significance of straightforwardness in spending plan the board. By and large, the free factors all the while fundamentally affect the exhibition responsibility of government organizations.Keywords: Local Government Accounting System; Internal Control; Transparency; Accountability of Local Government Agency Performance

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.

GOVERNMENT PERFORMANCE ACCOUNTABILITY (Case Study of the Ministry of Law and Human Rights Banten)

ABSTRACT Accountability is a form of accountability of a business owner or an organization to parties who are entitled to obtain and ask for information about business activities or performance in carrying out duties to achieve certain goals. Performance Accountability is the obligation of a government agency in accounting for the success or failure of the implementation of programs and activities. Performance Accountability is intended as from stakeholders to achieve the organization's mission measurably with predetermined performance targets / targets then outlined in government agency performance reports that are prepared periodically. The research method used is a literature review which refers to scientific journal articles as the source of the data. Accountability of government performance at the regional office of the Ministry of Law and Human Rights in Banten achieved success in 2022. The success is that the percentage of achievement of the Banten Regional Office performance indicators in 2022 is 110.49%, where there are 55 performance indicators that have succeeded in even exceeding the set target and there are 2 performance indicators. Meanwhile, for the analysis of resource efficiency in terms of performance indicator achievement, the overall average achievement of 58 performance indicators of the Banten Regional Office in 2022 reached 110.49%. This shows that there is an efficient use of resources in achieving performance in 2022, namely with the realization of the budget used in the implementation of performance of 96.88% can produce performance target achievements. Keywords : Accountability, Performance, Banten

PENGANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS KINERJA PADA LEMBAGA PEMERINTAH

The aim of this research is to investigate the relationship between performance-based budgeting and performance accountability of government institutions. Government performance accountability is measured by indicators of program smoothness, budget implementation, performance indicators, financial analysis, evaluation reporting, and program duration. Performance-based budgeting uses measures of accountability and transparency, budget fairness, efficiency, and effectiveness as independent variables. Decisions are made by individuals who have power in the best interests. This research involved 39 department employees, secretaries, section heads, sub-division heads, and work subunits from the Regional Work Unit (SKPD) of the Environment and Forestry Service of Bengkulu Province who helped prepare the government budget. Data was collected through a questionnaire method, and respondents were given one. To analyze the data, the Spearman Rank test and hypothesis testing were used. The results of this research show that the three independent variables-implementation of performance-based budgeting with metrics of budget accountability and transparency, budget discipline, budget fairness, budget efficiency, and budget effectiveness-influence the performance accountability of government institutions

Risk Management, Corruption Control, and Public Monitoring: Do They Improve Government Performance Accountability?

Performance accountability plays an important role in good governance, but not all local governments in Indonesia have implemented it well. Currently, the Indonesian government is starting to focus on implementing risk management and corruption control by implementing an evaluation of the implementation of these two things beginning in 2021. In addition, public monitoring is also increasingly important, as seen from the increasing number of people daring to express their opinions about government performance through social media. For this reason, this study examines the effect of risk management, corruption control, and public monitoring in improving government performance accountability, which has rarely been studied. Secondary data was obtained from the Ministry of State Apparatus Utilization and Bureaucratic Reform, the Financial and Development Supervisory Agency, the Statistics Indonesia, the Supreme Audit Agency, and the Ministry of Home Affairs. The sample used is district/city governments in Indonesia in 2021 and 2022 with a total of 961 observations. The analytical tool used is panel data multiple linear regression using E-views 12. The results show that risk management and public monitoring positively affect government performance accountability, while corruption control has no effect. This research can be a consideration and input for local governments to improve understanding and implementation of risk management further and increase the effectiveness of corruption control by making effective policies that are not just a formality and implementing them optimally, and for the public to be more actively involved in development and monitoring government performance so that government performance accountability increases.

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

PENGARUH KEJELASAN SASARAN ANGGARAN DAN SISTEM INFORMASI TERHADAP AKUNTABILITAS KINERJA INSTANSI DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI (PENELITIAN PADA BADAN PENGELOLA ASET DAN KEUANGAN DAERAH (BPKAD) PROVINSI JAWA TIMUR)

Agencies, established by the government to handle its affairs, play a crucial role in the successful execution of the mission to achieve the aspirations of the Indonesian state. The accomplishments of government agencies can be gauged through information on the performance accountability of each respective government institution. This information is essential, as it serves as the basis for governmental decision-making in improving management practices for better governance. The objective of this research is to analyze the influence of budget clarity and reporting system on the performance accountability of government agencies, with accounting control as a moderating variable. The sample for this study comprises employees working in the Finance Department (Accountancy BPKAD) or related financial fields, totaling 57 respondents, and the data were processed using SPSS. Data collection involved primary data obtained through targeted sources via questionnaire distribution. The research findings indicate that accounting control moderates the clarity of budget goals and reporting systems concerning the performance accountability of BPKAD agencies.
 
 Keywords: Clarity Of Budget Goals, Reporting System, Agency Performance Accountability, Accounting Control

Leveraging Technology in Accounting for Entrepreneurial Insight into Government Budgeting Efficiency

This research aims to assess the impact of the clarity of budget objectives and reporting systems on government performance accountability, with accounting control serving as a moderating factor. The study was conducted within the Wonosobo Regency Regional Organization. Purposive sampling was employed to select 75 respondents, comprising officials responsible for financial reporting and accountability within their roles, including the Head of Finance, finance staff, and treasurer. Multiple linear regression was utilized for data analysis. Empirical evidence supports the notion that the clarity of budget goals and reporting systems has a positive influence on government agency performance accountability. Through moderation analysis, it was empirically demonstrated that accounting control can act as a moderating variable, negatively affecting the influence of budget goal clarity on agency performance responsibilities. However, accounting control can also serve as a moderating variable, positively affecting the influence of reporting systems on government performance.

Synergity in the Implementation of Government Agencies Performance Accountability System

Objective: This research concerns the implementation of a government agency performance accountability system based on synergy. The research objective is to build synergy-based government performance accountability in the implementation of government agency performance accountability systems. Theoretical Framework: Synergy is an activity carried out for joint operations. Synergy is an activity or condition of cooperation in which one party and another party mutually support and coordinate a policy. This study also correlates the synergy in the implementation of government agency performance accountability systems. Method: This research was conducted in Denpasar City. This study uses data collection techniques that are carried out by observation, interviews, and documents related to research. The data were then analyzed by qualitative analysis. Findings: The results of this study indicate that the synergy of each SKPD has synergized in the implementation of the performance accountability system for government agencies in Denpasar City. This can be seen from the existence of communication and coordination which results in cooperation and collaboration in the preparation of a Strategic Plan that contains the vision, mission, goals, strategies, policies, and government work programs which are then outlined in the Annual Performance Plan, then an Annual Performance Agreement is carried out and measured using Key Performance Indicators to produce a maximum Performance Accountability Report. Implications: This research has implications in producing an implementation of a government agency performance accountability system based on synergy.

Akuntabilitas Kinerja Instansi Pemerintah: Faktor-Faktor yang Memengaruhinya

Purpose : The research was conducted to examine whether there is an effect of performance-based budget variables, government internal control systems, compliance with laws and regulations, and human resource competencies on the performance accountability of public sector agencies in the Regional Work Unit in Pemalang Regency. Methodology/approach: The use of a sample of 120 respondents spread across each Pemalang Regency using questioner. There are criteria needed in collecting research samples using purposive sampling method. Findings: The results of research with SPSS version 25 provide conclusions performance-based budgeting affects the performance accountability of public sector agencies, the government internal control system does not affect the performance accountability of public sector agencies, compliance with laws and regulations does not affect the performance accountability of public sector agencies, human resource competence affects the performance accountability of public sector agencies. Practical implications: This research is expected to be a reference material for local government officials in making decisions regarding the performance accountability of government agencies.

Progress and Institutional Challenges on Local Governments Performance Accountability System Reform in Indonesia

This study analyses, firstly, the achievement of local governments’ reform based on their Performance Accountability System (SAKIP) as part of the national administrative reform program in Indonesia. Secondly, this paper examines factors that have been affecting reform output. The study uses a mixed method perspective by analyzing the whole population of local governments from SAKIP data (2016–2019; quantitative) and applies the qualitative method of in-depth interviews with key informants. The study finds that, although there were improvements in the performance accountability system, the improvement processes have been slow and dominated by formalism at provincial and regency/city levels. Several determining factors affected the implementation of the local government performance accountability system, that is, the regulations’ arrangements, the norms, the cognitive culture, and management problems. Thus, this study confirms the theory of institutional change that considers cultural factors, political commitment, and organizational aspects that influence the dynamic of bureaucratic reform implementation.

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

Dampak Sistem Akuntabilitas Kinerja Instansi Pemerintah Atas Kompetensi Dan Sistem Pengendalian Intern

This study aims to examine the effect of the government's internal control system and human resource competence on the performance accountability system of government agencies. The independent variables in this study are the government's internal control system, human resource competence, and the dependent variable is the government agency's performance accountability system. This research was conducted on all employees of the sidoarjo regency social service. The research method used in this research is quantitative and the type of data used in this research is primary data with the data collection method in the form of a questionnaire. The population in this study were employees of the sidoarjo regency social service, and the sample selection was carried out using the saturated sampling method and obtained data from 33 employees used in this study. This study uses SEM-PLS to test several hypotheses. The results of the study show that the government's internal control system influences the performance accountability system of government agencies. Human resource competence influences the performance accountability system of government agencies.
 
 Keywords: Government's Internal Control System, Human Resource Competence, Performance Accountability System Of Government Agencies.

Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Di Organisasi Perangkat Daerah Kabupaten Gorontalo)

This study aimed to determine the influence of budget goals clarity and intrnal control on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations. Government officials in the Gorontalo Regency Regional Apparatus Organization made up the population of this study, whereas a total of 123 respondents were drawn from that group based on the sample criteria, which included heads of services, secretaries, treasurers, finance sectors, budget sectors, planning sectors, asset sectors and technical implementation officers (PPTK). The test was conducted and analyzed descriptively, employing structural equation modelling with the aid of the AMOS 24 and SPSS 25 program. The findings prove that (1) budget goals clarity had no positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (2) internal control had a positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (3) budget goals clarity and internal control simultaneously had a positive and significant influence on the performance accountability of government agencies.
 Keywords: Budget Goals Clarity; Internal Control; Performance Accountability of Government Agencies

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.