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Sri Pancawati
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Economics, Econometrics & Finance Social Sciences

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, POLITIK PENGANGGARAN, DAN TRANSPARANSI PUBLIK TERHADAP SINKRONISASI DOKUMEN APBD DENGAN KUA-PPAS PADA PEMERINTAH KABUPATEN LOMBOK BARAT Nurhidayati Hikmah; Busaini .; Sri Pancawati
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.521 KB)

Abstract

This study aims to determine the effect of human resources capacity, budget planning, politi-cal budgeting, and public transparency on the synchronization between Regional Revenues and expen-ditures budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget(KUA) and Provisional Budget Ceiling Priority (PPAS) document. The population in this study wascouncilors and officer/staff involved in the preparation of the Work Plan Budget (RKA) SKPD includes33 SKPD. The sampling method using census method, where all the population became the samples asmuch as 127 people. The data in this study using primary data. The data obtained were analyzedthrough multiple linear regression tests. Hypotheses simultaneously and partially tested by F test and ttest. Results of this study showed that simultaneous variable capacity of human resources, budgetplanning, political budgeting, and public transparency has a positive and significant impact on thesynchronization between APBD documents and KUA-PPAS documents. And in partial, the capacity ofhuman resources, budget planning, political budgeting, and public transparency has a positive andsignificant impact on the synchronization between APBD documents and KUA-PPAS documents. Theimplications of this research, can be useful as a conceptual contribution to policy makers, especially inWest Lombok Regency Government and Parliament should be consistent and have a high commitment inbudgeting and KUA-PPAS.Keywords:budget, KUA-PPAS, human resources capacity, budget planning, budgeting politics andpublic transparency
PENGARUH PARTISIPASI ANGGARAN, PEMAHAMAN PENYUSUN RENCANA KERJA ANGGARAN (RKA) DAN ASIMETRI INFORMASI TERHADAP EFEKTIFITAS ANGGARAN SKPD DI PEMERINTAH KOTA MATARAM Sri Handayati; Prayitno Basuki; Sri PancaWati
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1126

Abstract

This research has goal to examine and to find empirical evidence related to impact of budget participation, the understanding of RKA compiler and information asymmetry to budgeting affectiveness of Work Unit of Local Government (SKPD) in Mataram Municipal. The research used multiple linier regression analysis and involved 114 respondents from 36 SKPD who involved in this research. The result of the research shows that budget participation, the understanding of RKA compiler and information asymmetry has positive influence to budgeting effectiveness of SKPD. The understanding of RKA compiler, partially, has positive influence on budget effectiveness of SKPD budget, while budget participation and information asymmetry have not influence the budget effectiveness of SKPD. This research can support information to local government to evaluate and monitor to budgeting framing process.
Co-Authors B. Busaini, B. Nurhidayati Hikmah Prayitno Basuki, Prayitno Sri Handayati