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All Journal AKMENIKA
Dita Tania Agustin
Universitas Cipasung Tasikmalaya
Economics, Econometrics & Finance

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PENGARUH KEJELASAN SASARAN ANGGARAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Dita Tania Agustin; Gista Rismayani
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v23i2.10326

Abstract

This research is motivated by the phenomenon of a gap between high formal accountability achievements and the lack of substantive accountability regarding the distribution of social assistance at the Social Services Department of West Java Province. This study aims to examine and analyze the effect of budget goal clarity and internal control systems on the performance accountability of government agencies. A quantitative associative approach with a survey method was employed, utilizing purposive sampling to select 100 employees directly involved in budget planning, internal controls, and performance reporting. Primary data were collected using questionnaires and analyzed through multiple linear regression analysis. The statistical results demonstrate that budget goal clarity and internal control systems both have a positive and significant effect on the performance accountability of the agency, collectively contributing to 63.5% of the variance. The implication of this research indicates that establishing highly specific and measurable budget goals, along with enforcing effective internal control procedures, is essential to prevent administrative errors, inefficiencies, and financial deviations, thereby enhancing transparent and reliable performance accountability in managing public social programs.
Co-Authors Gista Rismayani