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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Pendidikan Scholastic JURNAL PUNDI El-Barka: Journal of Islamic Economics and Business JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat (ABDIRA) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ekonomika Dan Bisnis Journal Transformation of Mandalika Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Kendali Akuntansi Jurnal Riset Ekonomi dan Akuntansi Cahaya Pengabdian JIMEK
Putra, Gerry Hamdani
Sekolah Tinggi Ilmu Ekonomi KBP
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : JURNAL PUNDI

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ANALISIS DANA DEKONSENTRASI SEKTOR PENDIDIKAN DI PROVINSI SUMATERA BARAT Putra, Gerry Hamdani
JURNAL PUNDI Vol 4, No 3 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i3.306

Abstract

This research had a purpose to analyze deconcentration fund of education field in West Sumatera Province on 2011-2015. The type of analysis used is descriptive quantitative by collecting and analizyng the data of allocated deconcentration fund, Report on Budget Outcomes (RBO), Strategic Plan of Education Ministry, Accountability Report of Government’s Performance, program implementation, and relation with government in educational field. The result of the research showed that there are activities that were not accordance with the nature of deconcentration fund which is non-physical activity, such as in 2011 and 2012 there were still many physical activities such as building construction, laboratory equipment procurement, and rehabilitation of classroom and building of education office. The absorption of deconcentration fund would give a better affects for performance of education offices of West Sumatra Province. This could be seen from the total absorption of deconcentration funds that can increase the percentage of APK and APM which became the main indicator of the main programs in achieving performance.
Senjangan Anggaran Dipengaruhi Oleh Partisipasi Anggaran dan Komitmen Organisasi Di SKPD Provinsi Sumatera Barat Gerry Hamdani Putra; Zeky Sepriadi
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.397

Abstract

The Impact of Budget Participation and Organizational Commitment on Slack Budgeting (SKPD Province West Sumatera Case Study.) In fact, all local government agencies, as well as the central government, must have adequate and effective budgets. The SKPD (Regional Work Unit) in West Sumatra is a regional government agency that manages all existing budgets. The aim of this study was first to find out how budget participation affects budget congestion. Second, understand the impact of organizational participation on budget congestion in the SKPD in West Sumatera. The population in this study is a sub-program and finance of the SKPD in West Sumatra. The sampling technique in this study used targeted sampling. The sample for this study included 18 program department managers and all departmental and finance staff involved in budgeting. The results of this study show that: 1) Family participation has a significant positive impact on family idleness. The value of the budget participation coefficient is 2,907 > t Table 1,998, with a significance level of 0.005 (<0.05). 2) Organizational engagement negatively and significantly affects budget underutilization. The value of the organizational commitment coefficient was -4.376 < t Table 1.998 with a significance level of 0.000 (< 0.05).
Co-Authors Adrianto Gidion Gulo Ananda, Febryandhie Cantika Rahmanda Putri Evinda Rosliani Firsti Zakia Indri Firsti Zakia Indri Fitri, Vegi Anisa Frengki Iksa Novendri Marlina Marlina Mayang Dewinda Putri Mayang Dewinda Putri Meirina, Elsa Nadia Febrianty Nadia Febrianty Nur Aulia Hasana Putri, Cantika Rahmanda Rini Adel Asmara Rivandi, Muhammad Satria, Denny Novi Siti Nurvaliza Umar, Desyani Wahyuni, Isni Zeky Sepriadi Zulvia, Dewi