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Journal : SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS

Determinants of The Effectiveness Of Implementation Performance Based-Budgeting and Budget Absorption in Local Governments Rita Friyani; Riski Hernando
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 3, September 2019
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.919 KB) | DOI: 10.29259/sijdeb.v3i3.213-226

Abstract

This study aims to try to examine the influence of Local Government Employee Understanding, Training, and External Pressure (Determinants) on the Effectiveness of Implementation Performance-Based Budgeting and Budget Absorption in Local Governments (Study on Jambi City Government). The population is all Dinas and SKPD in Jambi City Government. The sampling technique uses a purposive sampling approach. The criteria used are those involved in performance-based budgeting and budget execution practices. So, that the total sampel used was 60 people. Data were obtained by questionnaire distribution techniques to respondents throughout the Dinas and SKPD in Jambi City Government. Data analysis using SEM PLS. The results of data processing found that training, understanding, education and external pressure had a positive effect on the effectiveness of performance-based budget implementation and budget absorption.
Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City) Netty Herawaty; Riski Hernando
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.103-118

Abstract

This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention.