scholarly journals The effect of budgetary goal clarity and budget evaluation on performance accountability of local government

2021 ◽  
Vol 10 (4) ◽  
pp. 520-524
Author(s):  
Mutia Tsalitsa Alawia ◽  
Aulia Fuad Rahman ◽  
Arum Prastiwi
Keyword(s):  
Local Government ◽  
Positive Influence ◽  
Unit Of Analysis ◽  
Goal Clarity ◽  
Performance Accountability ◽  
Budget Evaluation

This research aims to empirically assess the influence of the budgetary goal clarity and budget evaluation on agency performance accountability. This study was conducted on Local Goverment Organization (OPD) of Blitar Regency. The unit of analysis is 113 employees whose work are related to composing of agency performance accountability. The data was analyzed using SEM-PLS in Smart PLS 3. The results showed that budgetary goal clarity and budget evaluation has positive influence on agency performance accountability. The implementation of budgetary goal clarity and budget evaluation will help agencies in making decisions in relation to achieving accountability for agency performance.

scholarly journals Determination of Performance Accountability of Local Government Organizations in Palembang

2017 ◽  
Vol 3 (2) ◽  
pp. 136
Author(s):  
M Thoyib ◽  
Indra Satriawan ◽  
Farida Husin ◽  
Mega Asmarani ◽  
Periansya Periansya
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Positive Influence ◽  
Financial Accounting ◽  
Accounting System ◽  
Value For Money ◽  
Local Finance ◽  
Finance Management ◽  
Government Organizations ◽  
Performance Accountability

<p>In regional autonomy context, value for money is a bridge to deliver local government to achieve good governance. Value for money must be operated in local finance management and local budgeting. To support it, the management of public money with value for money concept, it needs regional budgeting and good local finance management. This research aims to set factors that influence performance accountability of local government organizations in Palembang. Factors that include are the influence of performance based budgeting and local financial accounting system to performance accountability as partial and simultan<strong>t</strong>. This research using purposive sampling which part of nonprobability sampling of research instrument by 129 questionnaires that directly spread to 43 local government organizations in Palembang to the head of finance department revenue treasurer, and expenditure treasurer. Data of this research was analize<strong>d</strong> by multiple regression using software SPSS 20.0. The result of this research show both as partial and simultan<strong>t</strong> performance based budgeting and local financial accounting system have positive influence and significant to performance accountability in local government organization<strong></strong></p>

scholarly journals Pengaruh Budgetary Goal Characteristics Terhadap Sikap Aparat Dalam Menilai Kinerja Pemerintah Daerah; Studi pada Satuan Kerja Perangkat Daerah Kota PalangkaRaya

2012 ◽  
Vol 2 (1) ◽  
pp. 243
Author(s):  
Masiyah Kholmi ◽  
Mia Milayanti
Keyword(s):  
Local Government ◽  
Key Words ◽  
City Government ◽  
Government Performance ◽  
Goal Clarity ◽  
Evaluation Feedback ◽  
Budgetary Participation ◽  
Budget Evaluation ◽  
Goal Characteristics ◽  
Weak Influence

The purpose of this study was to examine the effect of budgetary goal characteristisc (budget participation, clarity of purpose of the budget, budget evaluation, feedback, budgets, and budget difficulties) on the attitude of the authorities in assessing the performance of local government. This study found that budgetary participation, budget goal clarity, feedback, budgets, and the difficulty of achieving a budget do not affect the attitude of the authorities in assessing the performance of palangkaraya city government. While the evaluation of the budget affect the attitude of the authorities in assessing the performance of Palangkaraya city government. Characteristics of the budget goal is jointly weak influence on the attitude of the authorities in assessing the performance of Palangkaraya City government. Key words: budgetary goal characteristics, local government performance

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kejelasan Sasaran Anggaran Dan Akuntabilitas Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Studi Pada Pemerintah Provinsi Daerah Istimewa Yogyakarta

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Novita Putri Ardiyan ◽  
Enita Binawati
Keyword(s):  
Significant Influence ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Financial Accounting ◽  
Primary Data ◽  
Government Agencies ◽  
Accounting System ◽  
Financial Accountability ◽  
Goal Clarity ◽  
Performance Accountability

This study aimed to examine the influence of the implementation of regional financial accounting system, budget goal clarity, and financial accountability towards the accountability performance of government agencies. The object of this research was the regional working units (SKPD) in Yogyakarta special region (DIY). The sampling technique in this research was purposive sampling technique; it is a sampling technique with a certain considerations. The sample of this research was employees in the financial sector in each regional working unit (SKPD). The data in this study are primary data. The data were collected using questionnaires distributed directly to the respondents. The analytical method, which was used in this research, was Multiple Linear Regression model. The results of this research and the hypothesis testing showed that the application of a variable area of regional financial accounting system and budget goal clarity had a significant influence on the performance accountability of government agencies. On the other hand, the financial accountability did not have a significant influence on the accountability performance of government agencies.

What Drives the Institutionalization of Performance Measurement Systems in Indonesian Local Government?

2019 ◽  
Vol 4 (1) ◽  
pp. 24-36
Author(s):  
Shuo Seah ◽  
Mirna Amirya ◽  
Qiao Wang
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Institutional Theory ◽  
Local Governments ◽  
Single Case ◽  
Jel Classification ◽  
Measurement Systems ◽  
Performance Reporting ◽  
Performance Accountability ◽  
Performance Measurement Systems

Objective - The objective of this paper is to explore and understand the motivators of institutionalization of Performance Measurement Systems (PMS) in the Indonesian Local Government (ILG), particularly in the Batu municipality presenting the performance paradoxes. Performance accountability issues have been encouraging the Batu municipality to implement PMS since the beginning of the 2000s. Methodology/Technique - The theoretical framework and interpretation of this study are adopted from the institutional theory (coercive, mimetic, normative, and allomorphism) which is used to analyze the phenomenon. The researchers employ a single case study to scrutinize the motivators of institutionalization by elaborating on document analysis conducted from the interviews of 10 employees in a different range of management levels (top, middle, and lower). Findings - The results of this study reveal that exogenous (coercive, mimetic and normative) and endogenous (allomorphism) drivers encourage the institutionalization of PMS in the Batu municipality with coercive pressure as a major driver and allomorphism as a mere ceremonial driver (rather than an instrument). Novelty - The practical implications of this study can be used to improve the PMS process and the quality of performance reporting in the Batu municipality and in other local governments. This paper is also expected to fill the gap in existing literature on the implementation of PMS within a developing country (in this case, Indonesia). Type of Paper: Empirical Paper. Keywords: Performance Measurement Systems; Institutional Theory; Indonesian Local Government; Batu Municipality. JEL Classification: P47, M48, P49. DOI: https://doi.org/10.35609/jber.2019.4.1(3)

scholarly journals Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia

2016 ◽  
Vol 3 (2) ◽  
pp. 89-104 ◽  
Author(s):  
Ariefia Nosihana ◽  
Rizal Yaya
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Financial Management ◽  
Local Governments ◽  
Political Competition ◽  
Positive Influence ◽  
Financial Reports ◽  
Factors Affecting ◽  
The Public ◽  
Potential Factors

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.

scholarly journals Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah pada Inspektorat Jenderal Kementerian Agama RI

2015 ◽  
Vol 2 (01) ◽  
pp. 89-96
Author(s):  
M. Ali Zakiyudin ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Random Sampling ◽  
Reporting System ◽  
Jel Classification ◽  
Government Agencies ◽  
Stratified Random Sampling ◽  
Goal Clarity ◽  
Performance Accountability ◽  
Accounting Control

A B S T R A C T The objective of this research is to verify and explain the affect of budget goal clarity, accounting control, and reporting system toward performance accountability of government agencies. Population in this study are structural officials and staff at Inspectorate General of Ministry of Religion Affair. The sampel used in study are 131 respondents used stratified random sampling. Data analysis was conducted by using multiple regression analysis. The results showed that budget goal clarity, accounting control and reporting system showed affect the performance accountability. A B S T R A K Tujuan dari penelitian ini adalah untuk membuktikan pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah. Populasi dalam penelitian ini adalah pejabat struktural dan staf di Inspektorat Jenderal Departemen Agama. Sampel yang digunakan dalam penelitian ini adalah 131 responden yang dikumpulkan secara stratified random. Analisis data dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan berpengaruh terhadap akuntabilitas kinerja. JEL Classification: H53

scholarly journals Implementasi E-Procurement Ditinjau Dari Kesuksesan Sistem Teknologi Informasi Dengan Menggunakan Model Delone dan Mclean

2016 ◽  
Vol 18 (1) ◽  
pp. 61
Author(s):  
Yunus Harjito ◽  
Fatchan Achyani ◽  
Payamta Payamta
Keyword(s):  
Local Government ◽  
User Satisfaction ◽  
Information Quality ◽  
Positive Impact ◽  
Positive Influence ◽  
City Government ◽  
System Quality ◽  
Actual Use ◽  
Research Population ◽  
The Individual

<p><em>This study aims to obtain empirical evidence on the success of e-procurement implementation by the local government, viewed from system and information quality. The implementation success refers to the use and users satisfaction, which contribute to organizations and individuals inside. The research method is quantitative method using questionnaire. The research population is procurement committee in local government, while the sample are the procurement committee members in Surakarta City Government. The data were analyzed using SmartPLS ver.2.0.M3. The results of the statistical analysis show that the system quality does not influence the user satisfaction and use. The information quality has a positive influence to the user satisfaction and actual use. While actual use does not influence the user satisfaction. Moreover, user satisfaction and use also gives a positive influence to the individual impact and the individual impact gives positive impact to the organizational impact.</em></p>

scholarly journals DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : STUDI PADA PEMERINTAH KOTA PEKANBARU

2021 ◽  
Vol 2 (1) ◽  
pp. 78-93
Author(s):  
Sri Haryani ◽  
Julita Julita
Keyword(s):  
Regression Analysis ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Official ◽  
Primary Data ◽  
Government Agencies ◽  
Goal Clarity ◽  
Performance Accountability

The study aimed to determine :the influence of budget goal clarity, government official competence, internal control, and obedience to the laws and regulations on the performance accountability of government agencies.The population  in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling method. This study uses primary data by distribusing questionnaires. The analytical method used in this study is multiple linear regression analysis. The analycal tool used in this study is software SPSS version 25.0. The results of this study indicate datebudget goal clarity influences on the performance accountability of government agencies, government official competence influences on the performance accountability of government agencies,internal control influences on the performance accountability of government agencies, obedience to the laws and regulationsinfluenceson the performanceaccountability of government agencies.

scholarly journals Does Performance-Based Budgeting Have a Correlation with Performance Measurement System? Evidence from Local Government in Indonesia

2018 ◽  
Vol 10 (1) ◽  
pp. 163-176 ◽  
Author(s):  
Hafiez Sofyani
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Measurement System ◽  
Structural Equation ◽  
Negative Influence ◽  
Positive Influence ◽  
Equation Model ◽  
Performance Measurement System ◽  
And Performance ◽  
Special Region

Abstract This study aimed to empirically test some variables related to Performance-Based Budgeting (PBB) and Performance Measurement System (PMS) implementation in the local government, namely Special Region of Yogyakarta, Indonesia. This study applied the mixed-methods approach with sequential explanatory strategy (QUANTITATIVE to Qualitative). Quantitative stage was conducted by testing the hypothesis using the Structural Equation Model (SEM) approach. On the qualitative stage, the interview was conducted to dig more information on the unsupported hypothesis. From the result of the hypothesis testing, it was discovered that the limitation of information system had a negative influence, while education had a positive influence towards the effectiveness of PBB. Furthermore, the effectiveness of PBB had a positive influence towards budget absorption, and the accountability also had a positive influence towards the use of performance information to practice the arrangement of PPB. Meanwhile, the qualitative analysis produced the finding that there were practices of PBB that could still be done manually and it was not supported by information technology. Besides, the implementation of PMS and PBB was more because of the coercive pressure rather than consciousness of normative apparatus.

Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Pada Satuan Kerja Perangkat Daerah Kabupaten Bantul

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Deltania Lunar Sari ◽  
Eni Dwi Susliyanti
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Applied Research ◽  
Government Officials ◽  
Significance Level ◽  
Manager Performance ◽  
Budget Evaluation ◽  
Positive Effect ◽  
Budgeting Process ◽  
Important Activity

The budgeting process is an important activity and involves various top-level managers as well as lower-level managers who play a role in preparing and evaluating alternatives to budget objectives, where budgets are always used as the best benchmarks of manager performance. This research was carried out at the Regional Device Work Unit (SKPD) Bantul District Special Province of Yogyakarta. This research is included in the type of applied research applied with the aim of applying, testing and evaluating the ability of a theory applied in solving practical problems. The nature of this research is included into quantitative and explanatory descriptive research.The results of this study indicate that budget participation,  Budget feedback, Budget evaluation and The clarity of the budget objective have a positive effect on the performance of the local government officials of Bantul because it obtains a significance value of α <0.05.Based on the results of multiple regression analysis with a significance level of 5%, the results of this study conclude, simultaneously that budget participation has a positive effect on the performance of the local government. Keywords: Budget, Participation, Feedback, Evaluation and Objectives Clarity

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