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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) Journal of Practical Management Studies
Anggriawan, Muhammad Angga
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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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.
Analysis of Optimization of Scan In and Out Goods Data Input Process to Increase Operational Efficiency at PT Indonesia Nippon Seiki Anggriawan, Muhammad Angga; Handayani, Novi; Husniawati , Neneng Yuyu Yunida
Journal of Practical Management Studies Vol. 4 No. 1 (2026): JPMS - March (2026)
Publisher : CV. Jala Berkat Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61106/jpms.v1i1.150

Abstract

This study aims to analyze and optimize the process of data entry for goods using the scan in and scan out system at PT Indonesia Nippon Seiki. The research employs a descriptive method with a quantitative approach to describe the actual conditions and identify problems occurring in the warehouse data management process. Data collection techniques include observation, interviews, and documentation to obtain comprehensive, valid, and relevant data. The results show that the barcode-based data entry system implemented has improved the speed, orderliness, and accuracy of inventory data recording in a more systematic and integrated manner. However, several obstacles are still encountered in its implementation, such as delays in data input due to scanning queues, barcode reading errors, discrepancies between system data and physical inventory, and network disruptions affecting real-time data access. These findings indicate that system effectiveness is not solely determined by technology but is also influenced by work procedures, human resource quality, and supporting infrastructure. Therefore, optimization efforts are required through workflow improvements, employee competency enhancement, network system strengthening, and the implementation of more effective and sustainable internal controls to improve the company’s operational performance.
Co-Authors Dini Martinda Lestari Evi Dora Sembiring Hadi Kurniawanto Hikmat, Mira Nur Husniawati , Neneng Yuyu Yunida 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