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Hambani , S
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Social Sciences Other

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PENGARUH PARTISIPASI ANGGARAN, EVALUASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING Kusuma , IC; Lasmana, A; Afif , MN; Hambani , S; Faniska, NS
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4804

Abstract

This study aims to determine the influence of budget participation, budget evaluation, clarity of budget targets partially and simultaneously on managerial performance with organizational commitment as moderating variables. The research method used is quantitative method with causality relationship approach (causality). The object in this study is officials in the Bogor City device environment related to the process of drafting and implementing budgets and finances. The research sample of 30 OPD using purposive sampling technique with respondents amounted to 183. Data analysis method using multiple regression analysis and moderated regression analysis (MRA) with the help of SPSS 21.0 software program. The results explain budget participation, budget evaluation, and budget clarity both simultaneously and partially positively and significantly affect managerial performance. Meanwhile, the organization's commitment to moderate the relationship between independent variables to dependent variables.
Analisis Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Desa Terhadap Aparatur Desa Setiawan, Ade Budi; Kusuma , I.C.; Hambani , S; Agustin , Indah
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.5774

Abstract

Accountability Village Financial Management Accountability is an obligation with the principle that every village financial management activity must be accountable to the community in accordance with applicable laws and explain the performance or actions of the village head, village financial reports that have been processed in their books and then submitted to the Regent. The population in this study The sample is 100 respondents from village government officials who are in 20 village offices who are responsible for and understand village financial management. and data analysis and hypothesis testing were carried out using descriptive statistics with classical assumption tests and multiple linear regression using the JASPprogram. The results of this study simultaneously the competence of government officials, information technology, transparency, supervision, community participation have a significant effect on the accountability of village fund management.
Co-Authors Ade Budi Setiawan Afif , MN Agustin , Indah Faniska, NS Kusuma , I.C. Kusuma , IC Lasmana, A