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All Journal Jurnal Ilmu Komputer dan Informasi Jurnal Kesehatan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen Pendidikan Jurnal Riset Kesehatan Dinamika Pendidikan JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Manajemen Creative Information Technology Journal Jurnal Pendidikan Fisika Jurnal Ekonomi Bisnis Syariah Adabiyyat: Jurnal Bahasa dan Sastra Jurnal Pengabdian Magister Pendidikan IPA JURNAL CEMERLANG: Pengabdian pada Masyarakat YUME : Journal of Management Journal Of Agritech Science (JASc) Media Karya Kesehatan EARLY CHILDHOOD : JURNAL PENDIDIKAN Musamus Journal of Technology & Information Tekper: Jurnal Teknologi dan Manajemen Industri Pertanian Journal of Innovation in Community Empowerment (JICE) Proceeding International Seminar of Islamic Studies Sultan Agung Notary Law Review Jurnal Administrasi Kantor IJIGAEd: Indonesian Journal of Islamic Golden Age Education JURNAL ULET (Utility, Earning and Tax) JIAGABI Jurnal Teknik Mesin Sinergi Jurnal Mutiara Ilmu Akuntansi Khulasah : Islamic Studies Journal Wiratani : Jurnal Ilmiah Agribisnis JURSIMA Jurnal Kajian dan Penelitian Umum Jurnal Ilmu Kesehatan dan Gizi House of Management and Business Journal Ebers Papyrus Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan International Journal of Community Engagement and Development JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Intelek Dan Cendikiawan Nusantara Budgeting: Jurnal Akuntansi Syariah Jurnal Intelek Insan Cendikia Realisasi: Ilmu Pendidikan, Seni Rupa dan Desain ABDIMU: Jurnal Pengabdian Muhammadiyah
Irmawati Irmawati
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Journal : Jurnal Mutiara Ilmu Akuntansi

 1 
Pengaruh Kompetensi Aparatur, Penerapan Akuntabilitas dan Ketaatan pada peraturan terhadap Akuntabilitas Kinerja pada BPKA Provinsi Aceh Eliana Eliana; Thasrif Murhadi; Indra Kesuma; Irmawati Irmawati; Engkin Muttaqin
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3205

Abstract

This study aims to analyse the competence of local government apparatus, the implementation of financial accountability and compliance with regulations on performance accountability at the Aceh Financial Management Agency. The sample of this study were employees of the Aceh Financial Management Agency, totalling 29 employees using the census technique. The variable competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability is measured using a Likert scale, and the data is obtained by distributing questionnaires to respondents. The results of the analysis show that simultaneously there is an influence of the competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability. The results of the F test obtained Fcount> Ftabel or (16.346> 2.73) and a significant test that the p value is 0.000 < p which is set at 0.05. Partial test results show that: 1. The competence of local government apparatus affects performance accountability Thitung 3,755> Ttabel 1,703 and p value 0.001 < p 0.05 means significant. 2. The application of financial accountability affects performance accountability Thitung 2,713> Ttable 1,703 and p value 0.002 < from p 0.05 means significant, 3. Obedience to regulations affects performance accountability Thitung 2,777> Ttable 1,703 and p value 0.004 < from p 0.05 means significant.
Pengaruh Kompetensi Aparatur, Penerapan Akuntabilitas dan Ketaatan pada peraturan terhadap Akuntabilitas Kinerja pada BPKA Provinsi Aceh Eliana Eliana; Thasrif Murhadi; Indra Kesuma; Irmawati Irmawati; Engkin Muttaqin
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3205

Abstract

This study aims to analyse the competence of local government apparatus, the implementation of financial accountability and compliance with regulations on performance accountability at the Aceh Financial Management Agency. The sample of this study were employees of the Aceh Financial Management Agency, totalling 29 employees using the census technique. The variable competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability is measured using a Likert scale, and the data is obtained by distributing questionnaires to respondents. The results of the analysis show that simultaneously there is an influence of the competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability. The results of the F test obtained Fcount> Ftabel or (16.346> 2.73) and a significant test that the p value is 0.000 < p which is set at 0.05. Partial test results show that: 1. The competence of local government apparatus affects performance accountability Thitung 3,755> Ttabel 1,703 and p value 0.001 < p 0.05 means significant. 2. The application of financial accountability affects performance accountability Thitung 2,713> Ttable 1,703 and p value 0.002 < from p 0.05 means significant, 3. Obedience to regulations affects performance accountability Thitung 2,777> Ttable 1,703 and p value 0.004 < from p 0.05 means significant.
Co-Authors Ade Mutia Agung Nur Probohudono Ahyuna Ahyuna Akrom Akrom Alim, Muh Alfurqan Alim Alya Dzakirah Amin Purnawan Andi Muh Farid Parenrengi Anisah Rasikah Annis Noviana Rahmat Annisa Pratiwi Annisa Prety Ardi Hidayat Ariadi Ariadi Aris Doyan Askahar Askahar Astuti Kurnianingsih Astuti Lestari Ayu Hafsari Ayu Safrianti Ayusari Wahyuni Azra Ayue Basse Siang Parawansa Chandra Buana Darmawan, M Deni Surapto Dewi Rahmadhani Dewi Setiawati Dian Andra Saputra Dinda Tri Rahmatillah Dr. Susilawati Susilawati Dwi Fajriyati Inaku Edy Susanto Eliana Eliana Engkin Muttaqin Esrianti Sambu Farida Sitepu Febrisi Dwita Fina Diana Fitri Rahayu A Fitriani Fitriani Haris H Hindun Nur "Aisyah Husain, Aghnaita Husnul Hotimah Indra Kesuma Inggit Garnasih Ira Yulia Jalil Genisa La Nalefo La Nalefo Leony Agustine Lily Herawati Luluk Faristha Putri Lutfatun Nisa’ M. Agung Algifaari Maimun Paus Mandala Faldini Marhatang Marhatang Mariah Mariah Marniati Marniati Marsum Marsum Mauli Kasmi Mawardi Djamaluddin Muh Ardiansyah Muhamad Elang Jaya Saputra Muhamad Syukri Sadimantara Muhammad Basir Muhammad Hasbi Muhammad Ramadhan Mursyid Risma Nofi Cahyanto Narew, Ignasius Nikin Hardati, Ratna Nita Rukminasari Nitia Mantasya Norhasanah Norhasanah Nunung Brahma Apriana Nur Rahmah Nur Risky Alfiany Nuraeni Nuraeni Nurliani Nurliani Nurul Fajriani R, Asmuliani R. Sahedhy Noor SK Rahmat Ilyas Rahmawati Rahmawati Rahmayani Rahmayani Rahmiatin, Titin Ratnawati Ratnawati Resda Brahma Alam Riana Nurhayati Rifku Hamdi Rini Supiyati Rusdiaman Rauf Rusnaidi Rusnaidi Sakila Kahar Sardianti, Andi Lelanovita Satriadi Satriadi Shafa Eka Zivana Tanjung Sidiq Permono Nugroho Siti Aisyah Siti Masrochah Siti Saroh Sitti Habibah Sri Hermuningsih Sri Lestari Sri Sukarmi Suharto Suharto Sumarlin Mus Supriyono Supriyono Syamsu Kamaruddin Tarmizi Gadeng Tatik Melinda Tallulembang Thasrif Murhadi Triswanti Triswanti Ucuk Darusalam Wahyu Gandi G Wardah Nabila Winda Permatasari Yansen Alberth Reba Yusran Nur Indar