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All Journal Jurnal Ilmiah Accusi Akuntanomics
Ririn Dwindina Anggia
Universitas IBBI
Economics, Econometrics & Finance

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The Influence of Accountability and Performance-Based Budgeting on Financial Performance at the Fire and Rescue Department of Medan City Ririn Dwindina Anggia; Rifdah Riyan Dara; Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Hasrul Siregar
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xtwpgq27

Abstract

This study aims to examine the influence of accountability and performance-based budgeting on the financial performance of the Fire and Rescue Department of Medan City. A quantitative explanatory research design was employed to investigate the causal relationships among the research variables. Primary data were collected through questionnaires distributed to 63 Civil Servants selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS software. The results indicate that accountability has a positive and significant effect on financial performance. Performance-based budgeting also has a positive and significant effect on financial performance. Furthermore, accountability and performance-based budgeting simultaneously have a positive and significant influence on financial performance, with the regression model explaining 59.2% of the variation in financial performance, while the remaining variation is attributable to other factors beyond the scope of this study. These findings suggest that strengthening accountability and implementing performance-based budgeting are essential for improving the financial performance of public sector organizations, particularly institutions responsible for fire and rescue services
Analisis Prediksi Kebangkrutan Menggunakan Altman Z-Score Pada PT Sri Rejeki Isman Tbk Tahun 2013-2024 Ririn Dwindina Anggia; Jeanice Tristan; Nidya Nurkharisa; Angeline Yanathan; Tarwiyah Tarwiyah
Akuntanomics Vol. 2 No. 1 (2025): Artikel Juni 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/zmftxw56

Abstract

This study aims to analyze the potential bankruptcy of PT Sri Rejeki Isman Tbk (Sritex) during the period 2013–2024 using the Altman Z-Score method. The Altman Z-Score method utilizes five financial ratios to provide an overview of the company's financial health and performance. This research uses secondary data in the form of PT Sri Rejeki Isman Tbk’s (Sritex) financial statements for the period 2013–2024, which were accessed from the Indonesia Stock Exchange (IDX) in January 2025. The results of the study indicate that PT Sri Rejeki Isman Tbk (Sritex) is predicted to experience a significant decline in financial condition and is in a state of bankruptcy (Distress Zone), as reflected by negative Z-Score values throughout the research period.
Co-Authors Angeline Yanathan Hasrul Siregar Jeanice Tristan Mutia Riska Faridani Nidya Nurkharisa Rifdah Riyan Dara Sovia Lolita Pardede Tarwiyah Tarwiyah