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All Journal Jurnal Pendidikan Ekonomi (JUPE) Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan JAM : Jurnal Aplikasi Manajemen PIONIR: Jurnal Pendidikan Journal of Educational Science and Technology International Journal of Artificial Intelligence Research Jurnal Ilmiah Pena: Sains dan Ilmu Pendidikan Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Jurnal PAJAR (Pendidikan dan Pengajaran) Cetta: Jurnal Ilmu Pendidikan Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya JURNAL EDUCATION AND DEVELOPMENT Jurnal Pendidikan Ekonomi (JURKAMI) Jurnal Basicedu Jambura Economic Education Journal EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Pendidikan dan Kewirausahaan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat International Journal of Environment, Engineering, and Education Jurnal Ecogen International Journal of Environment, Engineering & Education Jurnal Dedikasi Pinisi Business Administration Review Panrannuangku Jurnal Pengabdian Masyarakat SOCIAL : Jurnal Inovasi Pendidikan IPS Golden Ratio of Social Science and Education Golden Ratio of Auditing Research Golden Ratio of Community Services and Dedication Jurnal Basicedu Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Golden Ratio of Data in Summary Indonesian Research Journal on Education Innovative: Journal Of Social Science Research International Journal of Environment, Engineering, and Education Journal of Education Religion Humanities and Multidiciplinary Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi International Journal of Educational Development Abdi Kimia : Jurnal Pengabdian Masyarakat International Journal of Education, Vocational and Social Science International Journal of Humanities and Social Sciences Reviews International Journal of Social Science and Humanity International Journal of Educational Research International Journal of Studies in International Education International Journal of Educational Evaluation and Policy Analysis International Journal of Contemporary Sciences (IJCS) Journal Governance and Politics (JGP) Educational Dynamics: International Journal of Education and Social Sciences International Journal of Social Welfare and Family Law
Elpisah
Universitas Patompo Makassar
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Journal : Golden Ratio of Auditing Research

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The Effect of Clarity of Budget Targets, Accounting Control and Reporting System on The Performance Accountability Elpisah, E.; Suarlin, S.
Golden Ratio of Auditing Research Vol. 2 No. 2 (2022): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v2i2.249

Abstract

This research aims to (1) understand the impact of a clear target budget on the accountability performance of the agency government in district Sinjai and (2) understand the impact of control accounting on the accountability performance of the agency government in district Sinjai. (3) understand the influence system reporting to the accountability performance agency government in the Sinjai district. This was studied using primary data from questionnaires distributed to 86 employees from the 43 SKPD. This study uses method analysis, multiple linear regression, and data analysis using the SPSS 21 program. The findings indicate that: (1) a clear target budget significantly influences the level of accountability performance of agency government. (2) Control accounting has had a positive impact; however, there must be indicators of the level of accountability performance of agency government. (3) Budget influences on system reporting significantly impact the agency government's level of accountability performance. This means that the more precise the target budget, control accounting, and system reporting budget are, the better the accountability performance of the agency government in the District of Sinjai will be.
The Effect of Clarity of Budget Targets, Accounting Control and Reporting System on The Performance Accountability Elpisah, E.; Suarlin, S.
Golden Ratio of Auditing Research Vol. 2 No. 2 (2022): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v2i2.249

Abstract

This research aims to (1) understand the impact of a clear target budget on the accountability performance of the agency government in district Sinjai and (2) understand the impact of control accounting on the accountability performance of the agency government in district Sinjai. (3) understand the influence system reporting to the accountability performance agency government in the Sinjai district. This was studied using primary data from questionnaires distributed to 86 employees from the 43 SKPD. This study uses method analysis, multiple linear regression, and data analysis using the SPSS 21 program. The findings indicate that: (1) a clear target budget significantly influences the level of accountability performance of agency government. (2) Control accounting has had a positive impact; however, there must be indicators of the level of accountability performance of agency government. (3) Budget influences on system reporting significantly impact the agency government's level of accountability performance. This means that the more precise the target budget, control accounting, and system reporting budget are, the better the accountability performance of the agency government in the District of Sinjai will be.
Co-Authors ,, Nurhawaisa A, ISMAWATI. Ade Fitriani Aditya Halim Perdana Kusuma Putra Putra Adriyani Alfiah Nurfadhilah AM Hindi Ali, Ichsan Ali, M. Ichsan Ali, Muhammad Ichsan Anak Agung Gede Sugianthara Andi Bida Purnamasari Andi Syukriani Andi Tonra Lipu Andi Zulfaida AS, Husain Askal Munir Aspiani Aspiani Aswad Sulpakar Ati Rahmah Atri Yuni Ayu Trisnawati Baehaqi Baharuddin, Irnawati Baharudin, Riski Aprilianti Basri, Rizki Isnaini Bhat, Bilal Ahmad Bilal Ahmad Bhat Burhanuddin, Rahmawati Chairani Chairani darwan darwan Devilla, Rego Erni Rismawanti Erni Rismawati Erwina Erwina Fahreza, Muh. Fandi Ahmad Fitriah Fitriah Hadi, Amnah Hafid Sumarwadji Hajar Aswad, Sitti Hajriani S Hartini Hartini Hartini Hartini, H. Hasanuddin, Rusdiah Hasbiah HS Hasnawi Hasnawi Hastuti Hastuti Hastuti, Dwi Miya Hatmiah Hatmiah Herawati Herawati Herman Hikmawati Hikmawati Husain AS Husain AS Husain As Husain Husain Ichsan Ali Inayanti Fatwa Irdayani Djasman Pakiding Irvan, Nurmiati Ismawati Ismawati Iwan Setiawan Jamaluddin Jamaluddin Johan, Ika Ayuvia Jus, Jumrahwati Kamaruddin, Citra Ayni Kamriana Kamriana Kanengga, Yop Kembong Daeng Kurnianti Kurnianti L, Kasmawati Ladumpe, Arden Rudyatno Lallo Lallo Lallo, Lallo Latif, Angraeni M. Muslim M.A, A.P Jaya Negara Mardewi, Andi Mardiana Mardiana Mas'ati as Masdalia Masdalia Misbahuddin Taher Muh Fahreza Muh Fhareza Muh Yahya Muh Yahya Muh Yahya Muh Yunus Muh. Fahreza Muh. Yahya Muh. Yunus Muh. Yunus Muhammad Azis Muhammad Fahreza W Muhammad Hasan Muhammad Ilham Muhammad Ilyas Thamrin Tahir Muhammad Rakib Muhammad Safri Muhammad Yahya Muhammad Yahya Muhammad Yunus Muqtakdir Nurfalaq Syarif Musdalifah Muthiyah Salsabilah Nashiruddin Latif Negi, Surabhi Noor Munadia Mawaddati Nur Indah Sari Nur Intang Nur Wahyuni Nuraliah Nuraliah Nurdiana Nurdiana Nurdin Nurdin Nurdin Nurdin Nurfadila MY Nurfalaq S, Muqtakdir Nurhayati Nurhayati Nurjannah Nurjannah Nurjannah Nurjannah Nurlina Nurlina Nurpaidah Nurpaidah Nursidah Nursidah Nurul Fajriah Yahya Nurwajidah Nurwajidah Putri Athirah Azis Radjab, Andi Mulyadi Rahmadani Rahmadani Rahmawati Rahmawati, Rahmawati Raihan, Siti Rego Devila Rego Devilla Ridwan Akib Risma Ishak Rismawanti, Erni Rosma Rosma, Rosma Rosmawaty RR. Ella Evrita Hestiandari Rudisa Rudisa Rudisa, Rudisa Ruiyah Ruiyah S, Idris S. Syarifuddin SALAM, BASRI Salsabilah, Muthiyah Sapriadi, Sapriadi Saripuddin Saripuddin Sri Hardyanti Puspita Sary Suarlin, S. Suarlin, Suarlin Suasan, Meilinda Sulolipu, Andi Annisa Sunarti Supardi Hamid Surabhi Negi Syamdani Syamdani Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin Tandilawa, Altin Rimpun Tasmiah Tasmiah Tenriwala, Tenriwala Ulfa Wilda W, Muh. Fahreza W, Muhammad Fahreza Yahya, Muh Yahya, Muh. Yunus, Muh Yusniar Yusniar