scholarly journals The effect of budgeting based on performance upon the accountability of authority administration of Bogor municipality performance period 2014-2017

2019 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Agung Fajar Ilmiyono
Keyword(s):  
Performance Evaluation ◽  
Environmental Factors ◽  
Financial Reporting ◽  
Random Sampling ◽  
Sampling Method ◽  
Budget Planning ◽  
Performance Accountability ◽  
Sample Test ◽  
And Performance ◽  
Regional Work

Budgeting based on performance is a type of budget used in public sector activities. This type of budget is influenced by environmental factors that must be predicted to determine the level of uncertainty high or low, so that the objectives for implementing financial reporting performance accountability can be achieved. The purpose of this study is to determine the effect of Budget Planning on Performance Accountability of Bogor municipality administration, to determine the effect of Budget Implementation on Performance Accountability of Bogor municipality administraion and to determine the effect of Performance Evaluation on Performance Accountability of Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. The analytical method used is sample test t and multiple linear regression. the sample chosen using a random sampling method taken from 10 units of the Bogor City Regional Work Unit (SKPD) consisting of 50 respondents. The results of the study showed that Budget Planning and performance evaluation have a positive and significant effect on the Accountability of the Performance of Bogor municipality administration. While Budget Implementation does not affect the Accountability of Performance of Bogor municipality administration.. Keywords: Budget Planning, Budget Implementation, Performance Evaluation, and Performance Accountability

ANALISIS IMPLEMENTASI ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN PEGUNUNGAN BINTANG

2021 ◽  
Vol 3 (2) ◽  
pp. 67-74
Author(s):  
Vicky Antonio Prayoga ◽  
Siti Rofingatun ◽  
Sylvia Christina Daat
Keyword(s):  
Performance Evaluation ◽  
Sampling Method ◽  
Hypothesis Test ◽  
Processing Technique ◽  
Cluster Sampling ◽  
Reliability Test ◽  
Normality Test ◽  
Performance Accountability ◽  
And Performance ◽  
Data Processing Technique

The objective of this study is to observe the influence of performance-based budgeting (PBB) on thegovernment's accountability, such as planning, implementation, accountability, and performanceevaluation. Pegunungan Bintang was chosen as a research location and the cluster sampling method was used to determined 96 respondents. Data processing technique consist of several stages, first stage isdata quality test by used validity test and reliability test, next step was normality test,multicollinearity test dan heteroscedasticity test called classical assumption test, when researchdata was valid and reliable and normally distributed, there was no multicollinearity danheteroscedasticity, then hypothesis test worth to continue. Hypothesis test consisted of multiplelinear regression, determination coefficient (R2), partial tested (t-test), and simultaneous tested (Ftest).The result shows that partially the planed and implementation have no effect on accountability ofgovernment’s performance accountability with significance values of 0.872 and 0.656 respectively,however accountability and performance evaluation had an effect on the government’s performanceaccountability with significance values of 0,000 and 0,000.

scholarly journals Exploration of workplace violence among nurses at a selected University Teaching Hospital in Rwanda

2019 ◽  
Author(s):  
Gilbert Banamwana
Keyword(s):  
Workplace Violence ◽  
Random Sampling ◽  
Sampling Method ◽  
Health Sector ◽  
University Teaching ◽  
Research Approach ◽  
Cross Sectional ◽  
Cross Sectional Design ◽  
And Performance ◽  
Quantitative Descriptive

Abstract Background: Workplace violence is a global problem in the health sector especially in the hospitals affecting healthcare works' job satisfaction and performance. Method: The research approach used was quantitative descriptive cross-sectional design. The stratified random sampling method was used to recruit 195 participants among 379 nurses. Results: The findings revealed that 58.5 % (n=114) of nurses have experienced some types of workplace violence in the twelve months preceding the study among them 44.6% (=108) of nurses were verbally abused. Conclusion: Based on the study findings, it was concluded that the hospital management needs to be aware of workplace violence, develop and implement appropriate policies and strategies. These strategies will strengthen nurses' concentration towards their and will results in service delivery improvement. Keywords: Workplace, workplace violence, nurses

scholarly journals Distribusi dan Kemelimpahan Spesies Tumbuhan Bawah pada Naungan Pinus mercusii,Acacia auriculiformis danEucalyptus alba di Hutan Gama Giri Mandiri, Yogyakarta

2015 ◽  
Vol 16 (1) ◽  
pp. 33
Author(s):  
Maizer Said Nahdi ◽  
Darsikin Darsikin
Keyword(s):  
Environmental Factors ◽  
Random Sampling ◽  
Dominant Species ◽  
Sampling Method ◽  
Diversity Index ◽  
Acacia Auriculiformis ◽  
Stratified Random Sampling ◽  
Plot Size ◽  
Factors Influencing ◽  
Light Density

The purpose of this research was to study distribution and abundance of (shrubs, herbs, and rumput) under the three stands,i.e. Pinus mercusii, Acacia auriculiformis and Eucalyptus alba and environmental factors influencing them in Gama Girimandiri Forest. Data were collected in April-May 2011, using square plots. Plots were located in three locations by followinga stratified random sampling method. We administered 10 repetitions, and plot size 5x5 m for shrubs and herbs, and 1X1 m forgrass. The species found in each stand were identified and calculated for their density, frequency, domination, importantvalue, diversity index, and those parameters’ correlation with the measured environmental factors. The study shows that 59species of herbs and shrubs, and 12 species of grass. In the three stands, it could be shown various domination of grass,meanwhile there is no dominant species at the level of herbs and shrubs. The highest density, measured by diversity index,was observed at the stand of Pinus (3,13), followed by Acacia (3,12) and Eucalyptus (2,8). The distribution and density ofMemecylon sp and Oplismenus burmanni were observed at their highest value under the stand of Pinus, Lantana camaraLinn (37.2). At the same fashion, Paspalum conjugatum (58.3) does under the stand of Acacia, and Desmodium triflorum(64,2) and Ischaemum magnum (122) under Eucalyptus. Lantana camara could always be found under the three stands, ithad high important value, categorized as strategy species and invasive. Light density and pH significantly influenced thediversity index of shrubs and herbs. In addition, only soil temperature gave an effect to grass.

PENGARUH KEJELASAN SASARAN ANGGARAN DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Kabupaten Mamuju Tengah)

2019 ◽  
Vol 2 (2) ◽  
pp. 1-13
Author(s):  
Ari Sarwo Indah Safitri
Keyword(s):  
Organizational Commitment ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Government Agencies ◽  
Government Performance ◽  
Work Unit ◽  
Performance Accountability ◽  
And Performance ◽  
Regional Work

This research was conducted with the aim of: (1) Knowing and analyzing the influence of theclarity of the budget target on government performance accountability; (2) Knowing and analyzing the effect ofaudit performance on government performance accountability; (3) Knowing and analyzing the influence ofclarity of budget targets and performance audits simultaneously on the performance accountability ofgovernment agencies; (4) Knowing and analyzing organizational commitment can moderate the relationshipbetween clarity of budget goals and performance audits with performance accountability of governmentagencies This study uses primary data through a survey of all Regional Work Unit (SKPD) in Mamuju TengahDistrict, which amounts to 33. This research was conducted for three months, from December to February 2019.Data were analyzed using the Partial Least Square (PLS) approach. The results of this study indicate that: (1)Clarity of budget targets has a positive and significant effect on the performance accountability of governmentagencies; (2) performance audits have a positive and significant effect on the performance accountability ofgovernment agencies; (3) clarity of objectives has a positive and significant effect on the accountability ofperformance of government agencies by being moderated by organizational commitment; (4) performance auditshave a positive and significant effect on the performance accountability of government agencies by beingmoderated by organizational commitment.

Corporate budget planning, control and performance evaluation in Bahrain

2003 ◽  
Vol 18 (9) ◽  
pp. 737-750 ◽  
Author(s):  
P. L. Joshi ◽  
Jawahar Al‐Mudhaki ◽  
Wayne G. Bremser
Keyword(s):  
Performance Evaluation ◽  
Budget Planning ◽  
And Performance

scholarly journals Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Banten

2017 ◽  
Vol 4 (2) ◽  
Author(s):  
Rakhmini Juwita
Keyword(s):  
Internal Control ◽  
Sampling Method ◽  
Good Governance ◽  
Policy Formulation ◽  
Government Agencies ◽  
Regional Government ◽  
Public Accountability ◽  
Budget Planning ◽  
The Right ◽  
Regional Work

Accountability is one of the principle of good governance, thus it can be assumed that goodaccountability can improve good governance. The important things to create public accountability, especially in government agencies, are with budget planning and internal control. Budgetplanning includes the general policy formulation of Regional Development Budget (APBD) untilthe arrangement of APBD with the purpose of using government funds can be on the right target,thus that funds are used effectively and efficiently. Budget planning and internal control are themost strategic activity in state finances management because it relates with public accountability. This research aims to know the effect of budget planning and internal control towardpublic accountability in regional government of Banten province. This research used descriptiveexplanatory method by using non probability sampling method at 6 (six) Regional Work Unit(SKPD) in regional government of Banten province. Data analysis which used wasmultiple linear regression. The result of this research shows that budget planning and internal control havethe positive and significant effect toward public accountability in regional government of Bantenprovince. It means that better budget planning and internal control can improve public accountability to be better too.Kata kunci: Perencanaan anggaran, pengendalian intern dan akuntabilitas publik (Abstraktidak dalam bahasa inggris)

أثر دور الحوافز المادية والمعنوية في تحسين أداء العاملين في شركة الكهرباء- محافظات غزة

2016 ◽  
Vol 3 (1) ◽  
pp. 106-135
Keyword(s):  
Significant Relationship ◽  
Analytical Method ◽  
Random Sampling ◽  
Sampling Method ◽  
Electricity Distribution ◽  
Distribution Company ◽  
Study Population ◽  
Job Title ◽  
And Performance ◽  
The Impact

ملخص: هدفت الدراسة إلى التعرف على دور الحوافز المادية والمعنوية في تحسين أداء العاملين في شركة الكهرباء -محافظات غزة. وقد استخدم الباحثون المنهج الوصفي التحليلي؛ لمناسبة هذا المنهج لمثل هذا النوع من الدراسات. وقد تكون مجتمع الدراسة من العاملين في شركة توزيع الكهرباء- محافظات غزة. وقد قام الباحثون باستخدام طريقة العينة العشوائية ، حيث تم توزيع (150) استبانة على عينة الدراسة وقد تم استرداد ((144 استبانة بنسبة استرداد (96%). وقد توصلت الدراسة إلى النتائج الآتية : وجود علاقة ذات دلالة إحصائية عند مستوى دلالة (0.05 ≤ α) بين الحوافز المادية وأداء العاملين في شركة توزيع الكهرباء – محافظات غزة. وجود علاقة ذات دلالة إحصائية عند مستوى دلالة (0.05 ≤ α) بين الحوافز المعنوية وأداء العاملين في شركة توزيع الكهرباء – محافظات غزة. وجود علاقة ذات دلالة إحصائية عند مستوى دلالة (0.05 ≤ α) بين الإنصاف في الحوافز المادية والمعنوية وأداء العاملين في شركة توزيع الكهرباء محافظات غزة. لا توجد فروق ذات دلالة احصائية عند مستوى (0.05 ≤ α) بين الحوافز وأداء العاملين في شركة توزيع الكهرباء محافظات غزة تعزى للمتغيرات التالية (العمر، المؤهل العلمي ، المسمى الوظيفي). بينما يوجد فروق تعزى لسنوات الخبرة.توصلت الدراسة إلى مجموعة توصيات أهمها: ضرورة أن تهتم الشركة بزيادة المكافآت المادية لتحسين المردود الأدنى للعاملين فيها. تشجيع العاملين في حال تحقيق الأهداف المطلوبة وذلك بمنحهم العمولات على ذلك. العمل على تقديم مزايا معنوية إضافية للعاملين لتحفيزهم على العمل. الاهتمام بتنمية روح التقدير والاحترام بين العاملين لتحفيزهم على العمل. ضرورة السعي لتحقيق الإنصاف في منح الحوافز المعنوية والمادية للعاملين. ضرورة اتباع نظام حوافز وترقيات عادل من خلال التدرج الوظيفي. Abstract The study aimed to identify The impact of material and moral incentives on the performance of employees in the provinces of Gaza electricity distribution company . Study Method:The researchers used the descriptive analytical method; the most appropriate approach for the study.The study population: 150employees at Gaza electricity distribution company.The study sample: The researchers used Random Sampling Method, 150 questionnaire papers were distributed of which 144 were retained, which means that the return rate was (96%). Study Findings:The presence of a statistically significant relationship at the level of (0.05 ≤ α) between physical incentives and the performance of employees in the provinces of Gaza electricity distribution company.The presence of a statistically significant relationship at the level of (0.05 ≤ α) between moral incentives and performance of employees in the provinces of Gaza electricity distribution company.The presence of a statistically significant relationship at the level of (0.05 ≤ α) between the equity in physical and moral incentives and the performance of employees in the provinces of Gaza electricity distribution company. No statistically significant differences at the level of (0.05 ≤ α) between incentives and performance of employees in the provinces of Gaza electricity distribution company. That’s because of the following variables (age, educational qualification, job title). While there are differences due to years of experience Recommendations:The need for the company to be interested in increasing material rewards to improve the minimum output of the workers. Encouraging employees when the desired objectives are achieved by giving them commissions on it.Working to provide additional moral advantages for employees to motivate them to work.Paying attention to the development of the spirit of appreciation and respect among employees to motivate them to work. The need to strive to achieve fairness in the granting the moral and physical incentives for employees.The need for a system of incentives and fair promotions through career gradation .

scholarly journals Development and Performance Evaluation of Light Shelves Using Width-Adjustable Reflectors

2018 ◽  
Vol 2018 ◽  
pp. 1-9 ◽  
Author(s):  
Heangwoo Lee ◽  
Seonghyun Park ◽  
Janghoo Seo
Keyword(s):  
Performance Evaluation ◽  
Environmental Factors ◽  
Energy Reduction ◽  
Lighting Energy ◽  
And Performance ◽  
The Right ◽  
Optimum Width

In recent years, there has been an increase in the consumption of energy for lighting purposes, which has led to an increase in the number of studies being conducted on this subject. Most studies have focused on light shelves, which are daylighting systems used for reducing the lighting energy required for the interiors of buildings. However, the existing light shelves cannot actively deal with external environmental factors, which often lead to an infringement of the right to light during the night when the performance of the light shelf deteriorates. Therefore, in this study, we propose a light shelf with a width-adjustable reflector and verify its validity using a testbed. The reflector of the proposed light shelf system is modularized so that the length can be adjusted in stages. The optimum width of the light shelf is calculated in terms of the energy reduction and uniformity ratio improvement, and the obtained optimum width is varied depending on the season. We find that the width-adjustable reflector can save 20% and 21.6% more lighting energy than light shelves with fixed reflector widths of 0.3 m and 0.6 m, respectively.

scholarly journals Information and Communications Technology Integration and Performance of Tertiary Institutions in Nairobi County, Kenya

2020 ◽  
Vol 2 (1) ◽  
pp. 1-7
Author(s):  
Joy Jerop Kibor ◽  
Joshua Tumuti
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Simple Random Sampling ◽  
Information And Communications Technology ◽  
Communications Technology ◽  
Internal Reliability ◽  
Tertiary Institutions ◽  
Essential Components ◽  
Ict Infrastructure ◽  
And Performance

ICT infrastructure and ICT proficiency have become essential components of higher education for both learners and instructors. This study examined the effect of ICT infrastructure and ICT proficiency on the performance of tertiary institutions in Nairobi County. Simple random sampling method was used to select the respondents. A sample size of 60 respondents was drawn from the ICT specialists employed in the tertiary institutions. Data was collected using questionnaires and the internal reliability analysis showed Cronbach’s alpha value of 0.83. Results findings established that ICT infrastructure and ICT proficiency resulted in better performance of tertiary institutions. The study concluded that ICT infrastructure and ICT proficiency affect the performance of tertiary institutions positively. A recommendation is that tertiary institutions should integrate the use of ICT in different aspects of learning to enhance performance.

scholarly journals The Effect of Performance-Based Budgeting Implementation towards the Institution Performance Accountability (Case Study: Wajo)

2015 ◽  
Vol 7 (4) ◽  
pp. 6-22
Author(s):  
Seri Suriani
Keyword(s):  
Performance Evaluation ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Government Agencies ◽  
Linear Regression Models ◽  
Budget Planning ◽  
Positive Effects ◽  
Study Results ◽  
Performance Accountability ◽  
The Government

This study aimed at finding out empirical evidences whether the application of performance-based budgeting affected the performance accountability of Wajo government, seeing the effects of the application of performance-based budgeting to performance accountability of government agencies using four variables, namely, the budget planning (X1), the implementation of the budget (X2), the budget reporting/accountability (X3), and the performance evaluation (X4). In this study, the samples were 100 people. They are from 33 regional work units (SKPD) which consists of a team of Local Government Budget (TAPD) who involved in formatting the government budgets of Wajo regency. Data were collected through direct observation and survey obtained by distribution of questionnaires to the respondents. This study used multiple linear regression models with software SPSS. The study results showed that the budget planning and the budget reporting / accountability gave positive and significant impacts on performance accountability of government agencies, the implementation of the budget and the performance evaluation. It is shown from the results of multiple linear regression test which showed Y = 7.904 + 0.223 X1 + 0.222 X2 + 1.433 + 0.227 X3 X4. In conclusion, the application of performance-based budgeting gave positive effects on performance accountability of government agencies.

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