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All Journal Krisna: Kumpulan Riset Akuntansi
M.Rudi Irwansyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Praktik Strategi Penghematan Biaya dan Dampaknya terhadap Kinerja Sumber Daya Manusia : Perspektif Pegawai Kontrak di BPKPD Kabupaten Buleleng Putu Ventha Agustha; Komang Krisna Heryanda; M.Rudi Irwansyah
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.53-60

Abstract

Abstract This study aims to understand the implementation of cost-saving strategies at the Regional Finance and Revenue Management Agency (BPKPD) of Buleleng Regency and how such strategies are perceived by contract employees in relation to their performance. In the context of government budget efficiency, contract workers are often assumed to be the most affected group. Using a descriptive qualitative approach, the study employed in-depth interviews with several contract employees who had experienced the budget-saving measures directly. The findings reveal that although there were cost-saving measures such as benefit reduction and limited overtime, these did not significantly affect the performance of contract employees. Many maintained their performance standards due to strong work commitment, a sense of responsibility, and the expectation of contract renewal. These findings highlight the importance of psychological and motivational factors in maintaining performance, even in financially constrained environments. Keywords: cost-saving strategy, employee performance, contract workers, human resource management, BPKPD
Meningkatkan Akuntabilitas Pengelolaan Pendapatan Daerah melalui Integrasi Pengawasan Internal, Kompetensi SDM, dan Sistem Informasi (Studi pada Dinas Pendapatan Kabupaten Buleleng) Wenas Yohanes Berchmans; Komang Krisna Heryanda; M.Rudi Irwansyah
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.75-82

Abstract

Accountability in regional revenue management is a fundamental element in achieving transparent and responsible public governance. Low levels of accountability in revenue management may reduce public trust in local government performance. This study aims to examine the influence of internal control, human resource competence, and information systems on the accountability of regional revenue management at the Regional Revenue Office of Buleleng Regency. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 40 employees involved in regional revenue management. The collected data were analyzed using multiple linear regression analysis with statistical software. The results indicate that internal control and human resource competence have a positive and significant effect on the accountability of regional revenue management. Meanwhile, information systems show a relatively smaller effect, although they still contribute to improving accountability. These findings suggest that strengthening internal control mechanisms and enhancing employee competence are key factors in improving the accountability of regional revenue management. This study provides practical implications for local governments in improving revenue management through strengthening internal control systems, developing employee competencies, and optimizing the use of information systems.
Co-Authors Komang Krisna Heryanda Komang Krisna Heryanda Putu Ventha Agustha Wenas Yohanes Berchmans