Related Papers
https://www.ijrrjournal.com/IJRR_Vol.9_Issue.2_Feb2022/IJRR-Abstract011.html
Factors Affecting the Performance of Financial Administration Officials of Regional Apparatus Organizations at the Government of Medan
2022 •
Research on the factors that affect the performance of officials performance in the government sector has been widely carried out. However, there are still relatively few studies that examine the factors that affect the performance of financial administration officials in the local government environment, and the research results are still varied and inconsistent. The purpose of this study was to find empirical evidence whether there is an influence on the quality of human resources, communication, supporting facilities, organizational commitment, and budget refocusing on the performance of financial administration officials of regional apparatus organizations at the government of Medan. The population of this research is the financial administration officials of the regional apparatus organizations in the city of Medan. The unit of analysis is a senior official who works as a financial administrator. Data was collected using a questionnaire which was delivered directly by the author. Before testing the hypothesis with multiple regression analysis, the data quality test and classical assumption test were first carried out. The results showed that simultaneously the quality of human resources, communication, supporting facilities, organizational commitment, and budget refocusing had a significant effect on the performance of financial administration officials of regional organizations in the regional government of Medan city. While partially organizational commitment and budget refocusing do not significantly affect the performance of financial administration officials of regional organizations.
The Performance of Spending Budget: Governance and Human Resource Competence Perspectives (A Study on Ministries and State Institutions in Indonesia)
2020 •
Wiwik Utami
The realization of a spending budget was often late in Indonesia. Delays occurred in both regional government and state institutions. The purpose of this study is to compare factors affecting the realization of budgets between ministries/institutions that have a high and low budget realization. Factors that were considered to influence the realization of the spending budget were (1) understanding of budget governance, (2) systems and procedures, and (3) human resource competencies. The populations are ministries and state institutions, and samples are chosen based on random and willingness to participate. The results of the study show that budget governance and human competencies have a significant positive effect on the realization of the spending budget.
Antecedents of Budget Quality Empirical Evidence from Provincial Government In Indonesia
Iskandar Muda
The objective of this research is to identify the prime factors affecting budget quality in Medan city. We find out to answer the following research questions what is the impact of budget reforms, public participation and budget user commitment on the budget quality in North Sumatera Province. Number of sample in this research is 200 respondents which analyzed to identity the critical factors that influenced the budget quality. The data is analyzed with qualitative and quantitative approach. By qualitative approach, the results indicate that budget reforms, public participation and budget user commitment contribute significantly to budget quality. According to the result in qualitative approach, there are some other factors which affected local government financing decisions and their impact on the budget quality, for example political factor, Economic Factor, Social Factor, Demographic Change, Legal factor and Intergovernmental Factor.
Journal of Accounting and Investment
The Role of Budgetary Participation and Environmental Uncertainty in Influencing Managerial Performance of Village Government
2020 •
Taufik Najda
Journal of Business & Retail Management Research
Influence of budget participation and leadership style against rebudgeting on work unit of apparatus
2018 •
Iskandar Muda
International Journal of Innovative Research and Scientific Studies
Teaching performance at private universities in Medan City: Analysis of factors affecting university governance
Iskandar Muda
The purpose of this research is to find out what factors influence the performance of tertiary institutions in obtaining accreditation. A structural Equation Model (SEM) is used for data analysis. The data processing tool in the buying and selling model in this study uses Partial Least Squares (PLS). The research design is causal research and the variables used are the performance of private universities governance, funding, internal audit, participation in budgeting and risk management. The results of the study show that internal audit has an impact on university governance. Budget participation and risk management have a positive effect on good university governance while financing and internal audit have a negative effect on university performance. Empirical evidence analyzes the effect of risk management on university performance at private universities in Medan City.
International Journal of Service Management and Sustainability
Performance-Based Budgeting in Public Sector and Managerial Performance with Leadership as Moderating Variable
2020 •
Indrawati Yuhertiana
This is a research of managerial performance in public sector. This research has two objectives, first, to test the effect of performance-based budgeting to performance of government officials. Second, examine the role of leadership style in moderating the effect of performance-based budgeting on the performance of government officials. This research uses a quantitative approach. The questionnaires were distributed to local government officials in Pamekasan regency, Indonesia. The sampled 131 respondents were civil servants working in local government work units. The analysis technique uses Partial Least Square. Hypothesis test results found that performance-based budgeting affects the managerial performance of government officials. However, leadership has not proven to play a role as a variable that is able to moderate the effect of performance-based budgeting on the performance of government officials.
Jurnal Akuntansi, Keuangan, dan Manajemen
Pengaruh Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam
2021 •
RENI OKTAVIA
Purpose: This study aimed at examining the effect of budgeting participation with communication as an intervening variable towards budgetary slack Research Methodology: A quantitative approach was the method used for this analysis. The research was obtained by primary data through the online questionnaire with 255 respondents in Batam’s service companies. The PLS-based structural equation modeling has been used to calculate the statistic of the data. Results: Based on the hypothesis testing result, the result shows that budgeting participation has a significant and positive effect on budgetary slack meaning H1 is accepted. Budgeting participation has a significant and positive effect on communication meaning H2 is accepted. Communication has a significant and positive effect on budgetary slack meaning that H3 is rejected. Communication can mediate budgeting participation on budgetary slack precisely strengthen the budgeting participation towards budgetary slack meaning H4 is accepte...
https://www.ijrrjournal.com/IJRR_Vol.6_Issue.5_May2019/Abstract_IJRR0019.html
The Influence of Budgeting Participation, Budget Target Clarity, Professionalism on Managerial Performance of Medan Local Work Unit
2019 •
, Iskandar Muda
The objective of the research was to find out and to analyze the influence of Participation in Budget Preparation, Budget Target Clarity, and Professionalism partially on Managerial Performance in the SKPDs (Regional Work Units) of Medan Municipality. The research used causal method, and the objects of the research were all SKPDs in Medan. Primary data were gathered by distributing questionnaires to 56 SKPDs, using quantitative approach and analyzed by using SEM model. The result of the research showed that, partially, budget target clarity and professionalism had positive and significant influence on managerial performance in the SKPDs of Medan Municipality, while participation in Budget Preparation had positive but insignificant influence on Managerial Performance in the SKPDs of Medan Municipality.
Utopía y praxis latinoamericana: revista internacional de filosofía iberoamericana y teoría social
Effect of Accountability, Transparency and Supervision on Budget Performance
2020 •
Harnovinsah Harnovinsah
