Performance Accountability Of Government Agencies Research Articles

Pengaruh Sistem Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus Pada Instansi Pemerintah Daerah Kota Cimahi)

The results of the performance accountability evaluation of Cimahi City government agencies from 2015 to 2018 scored C and B. This shows that performance accountability in the Cimahi City Government still has some deficiencies that must be corrected because SAKIP and LAKIP need to be supported by competent human resources and have elements monitoring. This study aims to find out the effect of the Internal Control System and Human Resource Competence on the Performance Accountability of Government Agencies. The population in this study were BKPSDMD employees and the Inspectorate of Cimahi City, with 71 respondents. The sampling technique uses the census method. The data was processed using SPSS version 26 software with multiple linear regression analysis techniques. The results of this study prove that the Internal Control System and Competence of Human Resources partially and simultaneously influence the Performance Accountability of Government Agencies.

Determinan Akuntabilitas Kinerja Instansi Pemerintah Daerah Di Masa Pandemi Covid-19 (Studi Empiris Daerah Istimewa Yogyakarta)

Background – Covid-19 Pandemic has caused changes in budget allocation and declining in local government revenue which may affect its accountability performance.
 Aim – The purpose of this study is to empirically test whether during covid-19 pandemic the clarity of budget targets, accounting controls, reporting systems, and human resources can improve the performance accountability of government agencies in the Special Region of Yogyakarta (DIY).
 Design / methodology / approach – ). This research uses survey questionnaire. The sample in this study were 89 respondents consisting of the Head of Regional Apparatus Organization (OPD), Treasurer of OPD, and Secretary of OPD. The data collection technique in this study used questionnaire with purposive sampling technique. The data analysis technique is based on statistical multiple linier regression.
 Findings – Based on the variables tested in order to obtain significance, the results obtained were 2 of them had significance while the other 2 had no significance.
 Conclusion - The variables of clarity of budget targets and quality of human resources had a significant and positive effect on government agency performance accountability during the COVID-19 pandemic, while accounting control and reporting system variables had no significant and positive effect on government agency performance accountability.
 Research implication – This research implies that local governments need to ensure clarity of budget targets and the quality of human resources in order to improve their accountability performance especially during crisis. 
 Limitations – This study is limited to the Special Region of Yogyakarta. For greater validity, future study needs to extend the research scope to national area.

Pengaruh Penerapan Akuntansi Pemerintahan Dan Pengawasan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Provinsi Sumatera Utara Pada Badan Keuangan Dan Aset Daerah

<p align="justify">This study aims to determine the effect of implementing government accounting and monitoring the quality of financial reports on performance accountability of North Sumatra provincial government agencies in regional financial and asset bodies and to determine the effect partially or simultaneously on the regional financial and asset offices of North Sumatra province. The approach used in this research is a descriptive and associative quantitative approach. The population in this study are all Regional Financial and Asset Agency Work Units within the scope of the North Sumatra Provincial Government. The data collection technique in this study used a questionnaire technique in the form of a Gform. Data processing in this study used the SPSS (Statistics Package for the Social Sciences) software version 29.0. These results indicate that the application of government accounting has a significant effect on the accountability of Government Agency Performance in the regional financial and asset agency offices of North Sumatra Province. the performance of government agencies in the regional financial and asset agency offices of North Sumatra Province, this is due to the higher t-count value than t-table and the application of government accounting and monitoring the quality of financial reports affects the performance accountability of government agencies in the offices of financial and asset bodies of North Sumatra Province as seen from the f-count value which is higher than the f-table.</p><p><strong>Keywords</strong>: Implementation of Government Accounting, Quality Control of Financial Statements, Performance Accountability of Government Agencies.</p>

THE EFFECT OF ACCOUNTABILITY ON EMPLOYEE PERFORMANCE IN GOVERNMENT AGENCIES

Improving the performance accountability of government agencies is one of the important challenges faced in the era of demands for quality public services. The Bandung Regency Government as one of the regions in Indonesia also faces similar challenges. Therefore, this study aims to analyze the performance accountability of government agencies in the Bandung Regency Government. Researchers used quantitative research. Research Subject The research subject is a line or research boundary that is useful for researchers in determining objects or people as the point of attachment of research variables. Bandung Regency Civil Service Police Unit Office. Regional Technical Institutions The determination of the sample was carried out based on consideration of the significance of the agency in the delivery of public services and the representativeness of various government sectors. In selecting the sample, it is also necessary to consider the variation in the size of agencies as well as the diversity of their functions and responsibilities to cover various aspects of relevant public services. The results showed that the condition of performance accountability of government agencies in the Bandung Regency Government still needs to be improved. Factors that influence performance accountability include good leadership and management, effective internal control systems, public participation in supervision, and financial transparency and accountability.

PENGARUH SISTEM INFORMASI LOGISTIK DAN AKUNTABILITAS KINERJA TERHADAP FUNGSI LOGISTIK KORPS MARINIR

The Navy Marine Corps (Kormar) is one of the TNI's Main Operational Commands (Kotama Ops) under the direct control of the TNI Commander. In the organizational structure of the TNI, which functions as Kotama Bin at the Navy Headquarters. In a war situation and the implementation of the tasks assigned to the Marine Corps, it is certain that continuous integrated logistics support (Integrated Logistic Support) is needed because success in a combat operation is largely determined by the smooth logistics support for operating units. The logistics function plays an important role for the Marine Corps (Kormar) in this case logistics functions to help smooth work and activities effectively and efficiently. One of the factors that affect Kormar's logistics function is the logistics information system. The decision-making process will not run well without the availability of information. Without comprehensive information it is difficult to make good decisions and if you are negligent in providing information accurately, effectively, and efficiently, it will hinder operational activities which in turn will prevent the organization from achieving the desired goals. Performance accountability of government agencies is one form of media to report the success or failure of a government agency on the implementation of organizational goals and objectives. The purpose of this study was to see how much influence the logistics information system and performance accountability had on the logistics function of the Marine Corps. The method used in this research is quantitative by processing the data from the questionnaire using the SPSS 25 application program. The sample used in this study is a member of the Marine Corps, totaling 76 people. The results in this study indicate that there is a positive and significant effect between the logistical information system variables on the logistics function of the Marine Corps. The t-test value is 3.731 and the t-table is 1.666. there is a positive and significant effect between the performance accountability variables on the logistics function of the Marine Corps. The t-test value is 7.607 and the t-table is 1.666. there is a positive and significant effect between the variables of logistics information systems and work accountability on the logistics function of the Marine Corps. The f test value is 34,734 and f table is 3,124. The value of the coefficient of determination or R2 48.8% Logistics Function can be explained by the Logistics Information System variable while the remaining 51.2% is influenced by other variables outside the model studied

PENGARUH PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA DINAS KOTA PALANGKA RAYA)

This study aims to provide an empirical explanation of the effect of internal control on the performance accountability of government agencies with leadership style as a moderating variable. The research method used in this research is descriptive statistical analysis, data instrument testing (validity and reliability tests), hypothesis testing, and determination coefficient test. The total population of this study consisted of 18 offices in the city of Palangka Raya using the census method, with the criteria set by the researcher, namely employees of the sub-planning, evaluation, reporting, and financial sections. at the Palangka Raya City Office, 60 people were sampled. The type of data used is primary data. The collected data were analyzed using IBM SPSS Statistics version 25. The results showed that the first hypothesis of internal control has an effect on the performance accountability of government agencies accepted. The second hypothesis of leadership style as a moderating variable strengthens the effect of internal control on the performance accountability of government agencies.

Pengaruh penerapan akuntansi sektor publik dan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah (studi pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Kupang)

This study aims to find empirical evidence of the effect of the application of public sector accounting and the quality of financial reports on the accountability performance of government agencies. This study uses three variables, namely the application of public sector accounting (X1), quality of financial reports (X2), and accountability of government agency performance (Y). This study was a quantitative study using primary data obtained through a questionnaire. The population of 54 employees of the Regional Financial and Asset Management Agency of Kupang Regency. The sample was taken 35 people using purposive sampling as the sampling technique. The data analysis method used was data quality test consisting of validity test and reliability test; and classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The hypothesis testing technique uses multiple linear regression analysis, coefficient of determination, t-test and F test. The data were processed by using the Statistical Product And Service Solution (SPSS) version 26 program. The results of this study indicated that partially the application of public sector accounting affects the accountability performance of government agencies, and partially the quality of financial reports affects the performance accountability of government agencies. Meanwhile, the simultaneous application of public sector accounting and the quality of financial reports had a significant effect on the performance accountability of government agencies

The Influence of Reporting Systems, Clarity of Budget Targets and Accounting Control on Performance Accountability of Government Agencies (Study on Regional Apparatus Organizations in Sigi Regency, Central Sulawesi)

This study aims to examine and analyze the effect of reporting systems, clarity of budget targets and accounting controls on performance accountability of government agencies. This type of research is survey research with quantitative research methods and uses primary data and secondary data. The population in this study is the Regional Apparatus Organization (OPD) in Sigi Regency, Central Sulawesi Province. The sampling technique was purposive sampling, with 2 respondents in each OPD, namely 60 respondents. The analysis technique used is the classical assumption test, multiple linear regression analysis, residual test and hypothesis testing used, namely the simultaneous test (f test) and partial test (t test). The results of this study indicate that the Reporting System, Clarity of Budgetary Targets and Accounting Control simultaneously have a significant effect on Government Agencies' Performance Accountability, Reporting Systems have no significant effect on Government Agencies' Performance Accountability, Clarity of Budgetary Targets has a significant effect on Government Agencies' Performance Accountability and Accounting Control has a significant effect on Performance Accountability of Government Agencies.

The Effect of Clarity of Budget Targets and Reporting System on Performance Accountability with Internal Control as Intervening Variables in SKPD Kotabaru District Government

PurposeFinancial Reporting System, In the public sector, financial reports have an important role in generating accountability. The financial information contained in the financial statements becomes the basis for considering decisions. Financial information as a tool to carry out public accountability as effectively as possible, and is not included as the final goal of public sector accounting. MethodologyThis study aims to examine the clarity of budget targets and reporting systems that affect performance accountability. This study also examines whether the internal control system mediates the effect of the clarity of budget targets and the reporting system. This study is of the type of associative causality and is carried out through a survey method by distributing questionnaires to the compilers of the performance accountability report of government agencies in Kotabaru.FindingsThe population of this study was all SKPD in the Kotabaru Regency Government, totalling 30 SKPD consisting of 82 sample respondents. This study uses descriptive statistical analysis and partial least squares (SEM-PLS) analysis. Analysis powered by Smart-PLS 3.0.ImplicationThe results of this study show that the clarity of budget targets and internal controls affect the performance accountability of government agencies, while the reporting system does not affect performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an intervening variable can affect the clarity of budget objectives and reporting systems on performance accountability.

Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan terhadap Akuntabilitas Kinerja

This aim of the study was to determine the effect Clarity of Budget Targets, Accounting Control, and Reporting Systems on Performance Accountability in Probolinggo District Government Agencies. This research is included in quantitative research. The data used is in the form of a questionnaire distributed to 18 SKPD in Probolinggo Regency. The data analysis technique used is multiple linear regression analysis. The results of the analysis show variables that affect the performance accountability of government agencies are Clarity of Budget Targets and Reporting Systems. Accounting Control variable has no effect on the Performance Accountability of Government Agencies.

Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments

While research on the accountability of local government performance has grown significantly, little attention has been paid to the critical success factors, particularly the role of the maturity of the government's internal control system and the capability of the government's internal auditors. This study examines the effect of the maturity of the government's internal control system and the capability of the government's internal auditors on the accountability of local government performance, with control variables, namely audit opinion, local own-source revenues, and proliferation status. It aims to fill the gap using the Indonesian case. This study uses secondary data with sample selection using the purposive sampling method. Local governments in Indonesia from 2017 to 2019 are used as samples. The results of this study indicate that the government's internal control system's maturity, internal auditors' capability, and audit opinions positively affect local governments' performance accountability. In contrast, local own-source revenues and proliferation status negatively impact local governments' performance accountability. The implication of this study is to increase the accountability of local government's performance and continue to improve the maturity of the government's internal control system to achieve at least level 3 (Integrated). The capability of internal government auditors needs to achieve at least level 3 (Defined); thereby, the internal control function of local governments can be optimal.

Pengaruh E-Planning, E-Budgeting, dan E-Procurement Terhadap Sistem Akuntabilitas Kinerja Pemerintah Daerah

E-Government improves service excellent through making government data and services more available to most people and growing pace, convenience, and more efficient information. Implementation of e-Government, one of which is E-Planning, E-Budgeting, and E-Procurement. This study uses an empirical study on Electronic-Based Government System Data and SAKIP Scores in Regencies and Cities in Central Java in 2018-2020. The purpose of this observed was to determine the effect of E-Planning, E-Budgeting, and E-Procurement on the Government Performance Accountability System (SAKIP) in districts and cities in Central Java. The sampling approach used is saturated sample, in order to obtain 35 data. The research method used is quantitative. The data analysis technique used multiple linear regression analysis. The results showed that E-Planning, E-Budgeting had no effect on the government's performance accountability system (SAKIP) while E-Procurement had a positive effect on the government's performance accountability system (SAKIP).

Anggaran Berbasis Kinerja, Sistem Pelaporan Keuangan Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja

This study aims to determine the effect of performance-based budgeting, financial reporting systems, accounting controls, and performance accountability of government agencies on BPMP Papua Province either simultaneously or partially. This type of research is quantitative descriptive. The population in this study were all employees who were part of the SAKIP team and were involved in the financial process, preparing program performance drafts, budgets, and performance reporting and evaluation as well as several staff of 70 employees who worked at BPMP Papua. This research is a survey research where 70 samples are saturated samples and use a questionnaire as a data collection tool. The analysis tool used multiple regression analysis with the help of the SPSS Version 25 program. The results showed that partially performance-based budgeting and accounting control variables had a significant positive effect on government agency performance accountability, while the financial reporting system variable had no significant effect on government agency performance accountability. Simultaneously performance-based budgeting, financial reporting systems and accounting controls have a significant positive effect on government agency performance accountability at BPMP Papua Province.

Pengaruh Penerapan Anggaran Berbasis Kinerja dan Penerapan Good Governance terhadap Akuntabilitas Kinerja Instansi Pemerintah

The study aims to determine the effect of performance-based budgeting implementation and good governance implementation on the government performance accountability. The type of research used in this study is quantitative by using multiple linear regression with SPSS 25. The research result from regression analysis, performance-based budgeting implementation and good governance implementation had positive effect on the government performance accountability. In line with there was R2of 0,509 or 50,9%. It meant the contribution from performance-based budgeting implementation and good governance implementation reflected the government performance accountability of 49,1% while the rest of 49,1% was explained by other variables outside the research.

PENGARUH KEJELASAN ANGGARAN, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENGAWASAN FUNGSIONAL TERHADAP AKUNTABILITAS KINERJA PEMERINTAH (Studi Kasus Pada SKPD di Kabupaten Barito Utara)

This study aims to analyze the effect of budget clarity, application of government accounting standards, and functional oversight of government performance accountability in North Barito Regency. The method used in this study is a statistical analysis method whose calculations are carried out using SPSS. This research was conducted on SKPD in North Barito Regency, totaling 84 respondents. The statistical tests used were descriptive statistical analysis, Multiple Linear Regression Analysis, simultaneous test (statistical F test), partial test (statistical t test), and determination test (R2). The results of this study based on a partial test (statistical t test) showed that budget clarity and functional supervision had a significant effect on government performance accountability, while the application of government accounting standards had no significant effect on government performance accountability. Based on the simultaneous test shows that the variables of Budgetary Clarity, SAP Implementation and Functional supervision together have a significant effect on the accountability of government performance at SKPD in North Barito Regency.

The Influence of The Quality of Financial Statements on Performance Accountability in Government Agency in The Province Regional Revenue Agency South Sulawesi

The purpose of this study was to determine the effect of the quality of financial reports on performance accountability in government agencies in the Regional Revenue Agency of South Sulawesi Province. This sample was taken from the Office of Regional Revenue of South Sulawesi Province. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the problem under study. Data collection was carried out by observation and distributing questionnaires. In this study the data sources used in data collection include primary data and secondary data. The research instrument used in this study used a Likert scale. Based on the results of data research using statistical calculations through the application of the Statistical Package for the Social Science (SPSS) version 25 regarding the Effect of Quality Financial Reports on Performance Accountability in Government agencies in the Regional Revenue Sector of South Sulawesi Province which has been discussed in the previous chapter, the authors draw important conclusions namely the quality of financial reports (X) significantly affects the performance accountability of government agencies (Y) at the Regional Revenue Agency of South Sulawesi Province, this indicates that Ho (Nil hypothesis) has no rejected effect and Ha (Alternative Hypothesis) has an accepted effect.

Effect Of Green Transformation Leadership On Government Performance Accountability: Through Organizational Learning

This study aims to analyze quantitatively related to the factors driving the accountability of the performance of government agencies. This study examines the effect of green transformational leadership and organizational learning on government performance accountability. The survey method approach uses a questionnaire to answer research questions. Hypothesis testing using Structural Equation Modelling - Partial Least Square (SEM-PLS). Analysis of research data involved 100 respondents consisting of officials and staff at the Banten Provincial Government. The results of the study state that green transformational leadership and organizational learning have a positive effect on the performance accountability of government agencies. It was concluded that, the role and influence of a leader in the organization in stages. This is because leadership makes a major contribution to the accountability of the performance of government agencies. While the importance of learning in organizations can have a big impact and influence in improving the quality of accountability for the performance of government agencies, especially local governments.

Manajemen Kinerja Aparat Pengawas Intern Pemerintahan Dalam Penerapan Inovasi Pelayanan Publik The New Public Services Pada Pemerintah Kota Jayapura

The purpose of this study is to describe the correlation between internal apparatus performance management and public service innovation based on the New Public Service paradigm. The research method used is descriptive qualitative with a case study approach. The results of the study prove validly and reliably that, the Performance Management of the Government Internal Supervisory Apparatus (APIP) Jayapura City in the application of public service innovations with the New Public Service paradigm, has not been implemented at all. Conditions that cause an increase in symptoms and poverty for the lower class. The main obstacle faced in the Performance Management of the Government Internal Supervisory Apparatus (APIP) of Jayapura City is the non-optimal preparation and determination of a permanent Performance Plan. All efforts have been made by the APIP Performance Management in Jayapura City to overcome the obstacles faced, both internally by the APIP organization and externally at other Regional Apparatus Organizations, and Village Government organizations as well as the preparation and determination of the Regional Revenue and Expenditure Budget (APBD), both through coordination coordination Regional supervision directly or through online consultation, however, has not been optimal. This condition causes impartiality to the public interest and public services which has negative implications for the 2017 Jayapura City Performance Accountability Report (LAKIP) in the applicable Government Performance Accountability System (SAKIP).

PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI KASUS PADA BALAI BAHASA PROVINSI SUMATERA UTARA)

Abstract 
 The purpose of this study was to determine the effect of the the quality of financial statements on the performance accountability of government agencies (a case study at the Language Center of North Sumatra Province). This type of research is causality. The data used are primary data and secondary data. Sampling is done by saturated sample or census. Data collection techniques using interview, questionnaire and documentation techniques. The analytical method used is simple linear regression. The result of this study indicate that the Quality ogf Financial Statements Agencies. 

PENGARUH STANDAR AKUNTANSI PEMERINTAH, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI

This study aims to examine the effect of government accounting standards, reporting systems, and clarity of budget targets on government performance accountability with accounting control as a moderating variable. This research is a quantitative research with associative research approach. This research was conducted at the Bulukumba Regency Government. The data collection method in this study used a questionnaire method using a purposive sampling method with a total of 102 respondents. Data analysis used multiple regression analysis and a moderation test using Moderate Regression Analysis (MRA) or interaction test. The results of this study indicate that government accounting standards, reporting systems, and clarity of budget targets have a positive and significant impact on government performance accountability. Accounting control is able to moderate government accounting standards and reporting systems on government performance accountability, while accounting control does not moderate the clarity of budget targets on government performance accountability.