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All Journal LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Manajemen Pembangunan Daerah Syntax Idea Jurnal Darma Agung Jurnal Ekonomika Dan Bisnis Audi Et AP : Jurnal Penelitian Hukum VIVA THEMIS- Jurnal Ilmu Hukum dan Humaniora Al-Istinbath: Jurnal Hukum Islam Worksheet : Jurnal Akuntansi Journal of Artificial Intelligence and Digital Business International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Pro Justitia (JPJ) Media Akuntansi Perpajakan AHSAN: Jurnal Dakwah dan Komunikasi Rechtsvinding Jurnal Ilmu Komunikasi
Januri, Januri
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Journal : Worksheet : Jurnal Akuntansi

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PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PENGELOLAAN ANGGARAN BADAN PERENCANAAN PEMBANGUNAN PENELITIAN DAN PENGEMBANGAN PROVINSI SUMATERA UTARA DENGAN EFEKTIVITAS SISTEM INFORMASI PEMERINTAH DAERAH SEBAGAI VARIABEL MODERASI Hanifah, Luthfiah; Januri, Januri; Hanum, Zulia
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7534

Abstract

This study aims to analyze the influence of accountability and transparency on budget management performance at the Regional Development Planning, Research, and Development Agency of North Sumatra Province. In particular, the research examines how the effectiveness of the Regional Government Information System functions as a moderating variable that can strengthen the relationship between the independent variables and the dependent variable. To achieve this objective, the study adopts a quantitative associative research design, which is appropriate for identifying causal relationships between variables. The analysis is conducted using moderation regression techniques, allowing the researcher to test both the direct effects of accountability and transparency on budget management performance, as well as the interaction effects when moderated by Regional Government Information System. This methodological approach provides a comprehensive understanding of whether and how digital governance systems enhance the impact of accountability and transparency on improving budgetary outcomes within the public sector. The research findings indicate that accountability has a positive and significant effect on budget management performance. The results of the study show that accountability has a significant and positive effect on budget management performance, which means that an increase in accountability will significantly improve performance. Transparency is also proven to have a significant and positive effect on budget management performance, indicating that the higher the level of transparency, the better the budget management performance. In addition, the moderation test results show that SiPD strengthens the influence of both accountability and transparency on budget management performance.
PENGARUH TRANSPARANSI, KOMPETENSI, DAN SISTEM AKUNTANSI KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH SEBAGAI VARIABEL MODERASI (STUDI KASUS KANTOR WALIKOTA LANGSA) Syahrin, Ainul Alfi; Irfan, Irfan; Januri, Januri
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7489

Abstract

This research aimed to investigate the effects of transparency, competence, and financial accounting systems on the accountability of regional financial management, with the Government Internal Control System (SPIP) serving as a moderating variable. The study population comprised all 78 employees of the Finance Department at the Langsa Mayor’s Office, according to internal records as of January 2025. Using a saturated sampling technique, the entire population was included as the research sample, resulting in 78 respondents. Data were collected via questionnaires that had been validated and tested for reliability. The analysis was conducted using moderation analysis with SmartPLS 4.0 to assess both the direct impact of the independent variables on the dependent variable and the moderating effect of SPIP in enhancing or diminishing these relationships. The results show that transparency has a significant positive effect on the accountability of regional financial management, indicating that an increase in transparency can enhance the realization of accountable financial practices. The competency of regional government officials also demonstrates a significant positive effect, meaning that higher competency levels contribute to improved accountability in financial management. Furthermore, the financial accounting system shows a significant positive effect, suggesting that the effectiveness of accounting procedures and systems plays an important role in supporting accountability. Regarding the moderating effect of SPIP, transparency does not exhibit a significant influence, while both competency and the financial accounting system are strengthened by SPIP in their relationship with accountability. These findings highlight that SPIP serves as an important control mechanism that enhances the role of competence and financial accounting systems in achieving accountable regional financial management.
Co-Authors A. Faroby Falatehan Abadi, Nikmat Alfazri, M. Alpi, M Firza Ayu, Diyan Putri Cason, Christoper Diwirya, Irwan Jaya Firza Alpi, M Hanafiah Hanafiah, Hanafiah Hanifah, Luthfiah Hardiati, Neni Haryati, Dina Idham Idham Kadenun Kadenun, Kadenun Kartadinata, Andriansyah Ma'mun Sarma Maya Sari MMSI Irfan ,S. Kom Mokodompit, Eliyanti Agus Muhamad Rusjana MUHAMMAD ANSHORI, MUHAMMAD Nandang Najmudin Nasution, Affrina Nuari, Pagan Pulungan, Lailan Azizah Purwanti, Yuli Rachman, Fathur Rendy Renaldy Ria Delta Rika Santina Ristiyani, Dian Yuly Rosyidi, Andri Rusjana, Muhammad Saribu, Eva Lestari Dolok Satrya Surya Pratama sinaga, Alma Syahrin, Ainul Alfi Syarif, Nurbaiti Yudi Yusnandi Yuniardi, Harry Zulbaidah Zulbaidah, Zulbaidah Zulia Hanum