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All Journal Hasanuddin Economics and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION JURNAL AKUNTANSI Jurnal Proaksi Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review Prima Abdika: Jurnal Pengabdian Masyarakat Movere Journal Jurnal Ekonomi Action Research Literate (ARL) Humantech : Jurnal Ilmiah Multidisiplin Indonesia INVOICE : JURNAL ILMU AKUNTANSI East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Humanities Education and Social Sciences Nautical: Jurnal Ilmiah Multidisiplin Indonesia Formosa Journal of Science and Technology (FJST) Jurnal Ilmiah Mahasiswa Raushan Fikr Bidik : Jurnal Pengabdian kepada Masyarakat CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) Edunity: Kajian Ilmu Sosial dan Pendidikan Return : Study of Management, Economic and Bussines International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan INJURITY: Journal of Interdisciplinary Studies Economics, Business, Accounting & Society Review Economos : Jurnal Ekonomi dan Bisnis International Journal of Multidisciplinary Approach Research and Science JIAR : Journal Of International Accounting Research International Journal of Sustainable Applied Sciences (IJSAS) Jurnal Akuntansi Sektor Publik IJMA International Journal of Halal System and Sustainability Celebes Journal of Community Services JURNAL MANAJEMEN DAN BISNIS INDONESIA
Kusumawati, Andi
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Journal : Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi

 1 
THE EFFECT OF FINANCIAL ACCOUNTING SYSTEM AND PUBLIC SERVICE MOTIVATION ON THE LOCAL GOVERNMENT PERFORMANCE Amir, Baso; Mediaty, Mediaty; Kusumawati, Andi; Darmawati, Darmawati
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1958

Abstract

AbstractThis study aims to test and analyze the effect of regional financial accounting systems and public service motivation on local government performance. This study used primary data through survey method by distributing questionnaires to 40 SKPD within the scope of the Makassar city government. The entire population of this study was a research sample. The collected data was then analyzed using multiple linear regression analysis with the help of SPSS version 23. The results of this study show that the regional financial accounting system and public service motivation can have a positive and significant influence on the performance of local governments. The findings of this study indicate that the better the regional financial accounting system applied, the more understanding the PPK understands about the procedures, it will improve the performance of local governments, and the higher the motivation of public services possessed in each public sector employee, it will improve the performance of local governmentsKeywords: financial accounting system; public service motivation; local government performance. AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh sistem akuntansi keuangan daerah dan motivasi pelayanan publik terhadap kinerja pemerintah daerah. Penelitian ini menggunakan data primer melalui metode survei dengan menyebarkan kuesioner kepada 40 SKPD di lingkup pemerintah kota Makassar. Seluruh populasi dari penelitian ini menjadi sampel penelitian. Data yang terkumpul kemudian dianalisis dengan menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 23. Hasil penelitian ini menunjukkan bahwa sistem akuntansi keuangan daerah dan motivasi pelayanan publik dapat memberikan pengaruh positif dan signifikan terhadap kinerja pemerintah daerah. Temuan penelitian ini menunjukkan bahwa semakin baik sistem akuntansi keuangan daerah yang diterapkan, semakin paham PPK tentang prosedur maka akan meningkatkan kinerja pemerintah daerah, dan semakin tinggi motivasi pelayanan publik yang dimiliki dalam diri setiap pegawai sektor publik maka akan meningkatkan kinerja pemerintah daerah.Kata kunci: sistem akuntansi keuangan; motivasi pelayanan publik; kinerja pemerintah daerah.
Co-Authors AA Sudharmawan, AA Afdhal Usman, Muhammad Alamsyah Razak, Muhammad Fajar Amir, Baso Andriani, Andi Dewi Anggreani, Anne Kurry Bahri, Nur Alim Burhanuddin, Fia Fauzia Damara, Mochamad Rizky Darmawati Darmawati Darmawati Darwin, Khadijah Daud, Dahniyar Diah Ayu Gustiningsih Endang Tri Pratiwi Fachruddin Fachruddin Fatimah Zahra Fitriadi Fitriadi Fitriani Fratiwi, Sri Ayu Fuada, Nurul Gagaring Pagalung Gaol, Dody Kurnia Lumban Haliah, H Haliah, Haliah Hamzah, Hajrah Hermansyah, Fakhrul Indra Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Indrijawati, Aini Irwansyah, Naila Syahirah Jamaluddin Jamaluddin Juanda, Indira Syakira Kirana Juanda, Juanda Kurniawan, Awi Labdhameirina, Endah Mansur, Aziza Syahrani Mediaty Meilani Intan Pertiwi Muh. Nur Irfan Syarif Muhammad Try Dharsana Nasruddin, Nadya Annisa Natsir, Andi Iqra Pradipta Nirwana Nirwana, Nirwana Nur Illiyyien Nur, Hamzah Fansyuri Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pomtoh, Grace T Pratama Mallisa, Amalia Indah Pratiwi, Nathania Rasyid, Syarifuddin Ratna Ayu Damayanti Ridzal, Nining Asniar Sapa’, Angela Batara Sengengeng, Indo Siti Luthfiah Ramadhani Sundari Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin Thaha, Rianda Ridho Hafidz Tikupasang, Medyoto Ufairah Anto, Andi Sayyidatun Uswatun Hasanah Utama, Melda Wahda, Wahda Wahyudi Wahyudi Wardiman, Ahmad Alief Yusuf, Mohammad Amil Zaikin, Muhammad