Article Per Year (5 Year)
p-Index From 2021 - 2026
1.77
P-Index
This Author published in this journals
All Journal Jurnal Pariwisata Pesona Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JIPIS Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Batara Wisnu : Indonesian Journal of Community Services LAWSUIT JURNAL PERPAJAKAN Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Business and Enterpreneurship Journal (BEJ)
Anggriawan, Muhammad Angga
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
THE INFLUENCE OF BUDGET TARGET CLARITY AND ACCOUNTING CONTROL ON THE PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES WITH REPORTING SYSTEM AS A MEDIATING VARIABLE Maharani, Silvia; Husni, Mohamad; Anggriawan, Muhammad Angga; Sari, Gema Ika
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 3 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i3.425

Abstract

This study explores the influence of budget target clarity and accounting controls on government agency performance accountability, with the reporting system as a mediating variable, particularly in the Serang City Government. The purpose of this study is to identify the direct and indirect influences of these variables on government agency performance accountability, with the reporting system serving as a mediating variable. The method used is Structural Equation Modeling - Partial Least Squares (SEM-PLS) with a quantitative approach, involving 76 respondents from various OPDs in the Serang City Government. The results of the study indicate that budget target clarity has a positive and significant influence on the reporting system (β = 0.646; t = 6.811; p = 0.000), and affects government agency performance accountability (β = 0.236; t = 2.476; p = 0.014). Accounting control has a significant positive effect on the reporting system (β=0.323; t=3.309; p=0.001), and affects the accountability of government agency performance (β=0.135; t=2.189; p=0.029). The reporting system itself has a positive and significant effect on government agency performance accountability (β = 0.634; t = 5.817; p = 0.000). In addition, clarity of budget targets and accounting controls has a significant effect on government agency performance accountability through the reporting system, with coefficient values β = 0.410 (t = 4.042; p = 0.008) and β = 0.205 (t = 3.340; p = 0.001). This study provides important insights for improving accountability for government agency performance in the Serang City Government by emphasizing the importance of clarity in budget targets and adequate accounting controls. Thus, efforts to improve these two aspects, supported by a reliable reporting system, can significantly improve the quality of accountability and transparency of government agency performance.
Co-Authors Dini Martinda Lestari Evi Dora Sembiring Hadi Kurniawanto Hikmat, Mira Nur Kenedi, Kenedi Maharani, Silvia Mohamad Husni, Mohamad Novi Handayani Nur Wahyuni Nurhikmat, Mira Pertiwi, Sari Putri Rahmawati, Pebi Amanda Rustandi, Tata Samsinar, Ade Sari, Gema Ika Suhroji Adha Susilawati, Deti Tejaarief, Billy