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All Journal Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Lusi Istanti
Universitas Kuningan
Decision Sciences, Operations Research & Management

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Optimalisasi Kinerja  Anggaran : Peran Moderasi Financial Advisor Pada Pengaruh Kompetensi, Koordinasi  Dan Komitmen Organisasi  Terhadap Kinerja Pelaksanaan Anggaran Lusi Istanti; Herma Wiharno; Dede Djuniardi
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 10 No. 2 (2026): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/x9q0tm57

Abstract

Budgetary performance at KPPN Kuningan was assessed as very good based on the Budget Implementation Performance Indicator (IKPA), although several indicators such as Deviation of Page III DIPA were not yet optimal. This indicates challenges in improving budgetary quality, both in the planning and execution stages, which are influenced by human resource competence, coordination smoothness, and organizational commitment. KPPN, through its role as a financial advisor, has the potential to strengthen the link between internal factors of work units and optimal budget implementation performance achievements. This quantitative research examines the influence of competence, coordination, and organizational commitment on budget implementation performance, as well as the moderating role of the financial advisor at KPPN Kuningan. With 204 treasury officials as a saturated sample, Moderated Regression Analysis (MRA) showed that the combination of competence, coordination, and commitment, along with the financial advisor function, synergistically enhances budget implementation performance. The role of the financial advisor was proven to moderate this relationship. Therefore, strengthening the financial advisor function by KPPN is recommended as a primary strategy to improve and optimize the quality of budget performance and IKPA
Co-Authors Dede Djuniardi Herma Wiharno