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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Amir Lukum
Universitas Negeri Gorontalo, Gorontalo, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Budget Planning and Human Resource Competence on the Effectiveness of Financial Management at the Dumbo Raya Sub-District Office of Gorontalo City Febriandi B. Hama; Mattoasi; Amir Lukum
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.993

Abstract

This study aims to examine and analyze the influence of budget planning and human resource competence on the effectiveness of financial management at the Dumbo Raya District Office, Gorontalo City. The approach used in this research is a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 46 respondents determined using the saturated sampling (census) technique. Data analysis techniques include classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) with the assistance of SPSS 26 software. The results of the study indicate that: (1) Budget planning has a positive and significant effect on the effectiveness of financial management with a moderate category of influence. (2) Human resource competence has a positive and significant effect on the effectiveness of financial management with a small category of influence. (3) Simultaneously, budget planning and human resource competence have a significant effect on the effectiveness of financial management with a strong category of influence. The coefficient of determination (Adjusted R Square) indicates that these two independent variables are able to explain the variation in financial management effectiveness by 69.9%, while the remaining 30.1% is explained by other factors outside of this research model.
The Effect of the Implementation of the Principles of Good Governance, Government Internal Control System, and Work Discipline on the Budget Performance of the Gorontalo City Local Government (Case Study on the Regional Apparatus Organization (OPD) of Gorontalo City) Rahmi R. Adam; Rio Monoarfa; Amir Lukum
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1007

Abstract

This study aims to analyze the influence of the application of good governance principles, the government's internal control system, and work discipline on the budget performance of the local government of Gorontalo City on the Regional Apparatus Organization (OPD). The research method used is a quantitative approach with primary data obtained through a questionnaire using a Likert scale of 1–5. The number of residents in this study is all employees of the Gorontalo City OPD. The sample used in this study was an employee of the Gorontalo City OPD, with a sampling technique using purposive sampling. The number of samples in this study was 105 respondents. Data analysis was carried out using the Multiple Linear Regression method with the help of the AMOS 24 application. The results of the study show that the principles of good governance and work discipline have an effect on the budget performance of the local government of Gorontalo City, while the government's internal control system has no effect on budget performance.
The Influence of Budget Planning and Human Resource Competence on the Effectiveness of Financial Management at the Dumbo Raya Sub-District Office of Gorontalo City Febriandi B. Hama; Mattoasi; Amir Lukum
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.993

Abstract

This study aims to examine and analyze the influence of budget planning and human resource competence on the effectiveness of financial management at the Dumbo Raya District Office, Gorontalo City. The approach used in this research is a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 46 respondents determined using the saturated sampling (census) technique. Data analysis techniques include classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) with the assistance of SPSS 26 software. The results of the study indicate that: (1) Budget planning has a positive and significant effect on the effectiveness of financial management with a moderate category of influence. (2) Human resource competence has a positive and significant effect on the effectiveness of financial management with a small category of influence. (3) Simultaneously, budget planning and human resource competence have a significant effect on the effectiveness of financial management with a strong category of influence. The coefficient of determination (Adjusted R Square) indicates that these two independent variables are able to explain the variation in financial management effectiveness by 69.9%, while the remaining 30.1% is explained by other factors outside of this research model.
The Effect of the Implementation of the Principles of Good Governance, Government Internal Control System, and Work Discipline on the Budget Performance of the Gorontalo City Local Government (Case Study on the Regional Apparatus Organization (OPD) of Gorontalo City) Rahmi R. Adam; Rio Monoarfa; Amir Lukum
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1007

Abstract

This study aims to analyze the influence of the application of good governance principles, the government's internal control system, and work discipline on the budget performance of the local government of Gorontalo City on the Regional Apparatus Organization (OPD). The research method used is a quantitative approach with primary data obtained through a questionnaire using a Likert scale of 1–5. The number of residents in this study is all employees of the Gorontalo City OPD. The sample used in this study was an employee of the Gorontalo City OPD, with a sampling technique using purposive sampling. The number of samples in this study was 105 respondents. Data analysis was carried out using the Multiple Linear Regression method with the help of the AMOS 24 application. The results of the study show that the principles of good governance and work discipline have an effect on the budget performance of the local government of Gorontalo City, while the government's internal control system has no effect on budget performance.
Co-Authors Febriandi B. Hama Mattoasi Rahmi R. Adam Rio Monoarfa