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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.
Dynamics of Health Capital Formation and its Implications for Community Health Outcomes: An Analysis at the Individual Level of the Poor in Banten Province Anggriawan, Muhammad Angga; Rustandi, Tata; Tejaarief, Billy
Jurnal Penelitian Pendidikan IPA Vol 11 No 2 (2025): February
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i2.9234

Abstract

This study examines the factors influencing health capital formation and its impact on public health outcomes among the poor in Banten Province using the SEM-PLS method. Health capital is shaped by various aspects, including health education and knowledge, access to healthcare services, environmental conditions, genetic and hereditary factors, lifestyle, as well as physical and mental health. The findings indicate that higher education levels enhance individuals' understanding of health, while easier access to healthcare services contributes to improved community health conditions. Additionally, environmental factors and lifestyle play a crucial role in determining an individual's overall health quality. The objective of this study is to identify the key determinants of individual health capital and analyze their implications for public health. These findings highlight the need for policy interventions focused on improving health education and knowledge, as well as expanding equitable access to healthcare services. Continuous education programs and better healthcare facilities, especially for low-income communities, are recommended. However, this study has limitations, including cross-sectional data and potential self-report biases. Therefore, future research should employ longitudinal data and consider additional variables to gain a deeper understanding of the dynamics of health capital and its impact on public health outcomes.