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All Journal Jurnal Ilmiah Akuntansi Manajemen Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdidas Jurnal Pengabdian Masyarakat Berkarya JIEM : Journal Of International Entrepreneurship And Management JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research
Mustaqim, Fariz
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Transportation Other

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Journal : JIEM : Journal Of International Entrepreneurship And Management

 1 
THE INFLUENCE CLARITY OF BUDGET TARGETS AND REPORTING SYSTEMS ON PERFORMANCE ACCOUNTABILITY OF BAUBAU CITY GOVERNMENT AGENCIES Mustaqim, Fariz; Abdul Rakhman, La Ode; Pardana, Deki
JIEM : Journal Of International Entrepreneurship And Management Vol 3 No 01 (2024): JIEM : Journal Of International Entrepreneurship And Management
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiem.v3i01.1165

Abstract

This study aims to analyze the effect of budget target clarity and reporting systems on the performance accountability of Baubau City government agencies. The population in this study is the Baubau City Government which consists of all local government organizations (OPD) in the city of Baubau, totaling 32 OPDs. each OPD has 3 respondents so that the sample in this study amounted to 96 respondents. The method used is quantitative descriptive analysis method using multiple linear regression. Based on the results of the study, it can be concluded that (1) budget target clarity affects the performance accountability of Baubau City government agencies, with a significance value of 0.000 <0.05; (2) the reporting system affects the performance accountability of Baubau City government agencies, with a significance value of 0.000 <0.05; and (3) budget target clarity and reporting systems simultaneously affect the performance accountability of Baubau City government agencies
THE INFLUENCE CLARITY OF BUDGET TARGETS AND REPORTING SYSTEMS ON PERFORMANCE ACCOUNTABILITY OF BAUBAU CITY GOVERNMENT AGENCIES Mustaqim, Fariz; Abdul Rakhman, La Ode; Pardana, Deki
JIEM : Journal Of International Entrepreneurship And Management Vol 3 No 01 (2024): JIEM : Journal Of International Entrepreneurship And Management
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiem.v3i01.1165

Abstract

This study aims to analyze the effect of budget target clarity and reporting systems on the performance accountability of Baubau City government agencies. The population in this study is the Baubau City Government which consists of all local government organizations (OPD) in the city of Baubau, totaling 32 OPDs. each OPD has 3 respondents so that the sample in this study amounted to 96 respondents. The method used is quantitative descriptive analysis method using multiple linear regression. Based on the results of the study, it can be concluded that (1) budget target clarity affects the performance accountability of Baubau City government agencies, with a significance value of 0.000 <0.05; (2) the reporting system affects the performance accountability of Baubau City government agencies, with a significance value of 0.000 <0.05; and (3) budget target clarity and reporting systems simultaneously affect the performance accountability of Baubau City government agencies
Co-Authors Daholu, Ahmad Hasni Hasni Heni Pujiastuti I Wayan Sujana La Ode Abdul Rakhman Mahmuda, Dewi Ode, Aprylia Pardana, Deki Perdana, Deki Putri Na, Annisa Fadila R, Muhammad Rais Rusdin Rusdin Surya, Ahmad Syam