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All Journal Jurnal Ilmiah Mahasiswa FEB Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Muhammad Istiyansyah Ulman Idris
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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IMPLEMENTATION OF THE PERFORMANCE ACCOUNTABILITY SYSTEM FOR GOVERNMENT INSTITUTION (SAKIP) TO IMPROVE THE PERFORMANCE OF GOVERNMENT INSTITUTION Muhammad Istiyansyah Ulman Idris
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 2 : Semester Genap 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.516 KB)

Abstract

Performance accountability is an obligation for government institution to beresponsible of its success and failure in the implementation of organizational’smission which consist with strategic planning, performance planning, performancemeasurement, and performance reporting. This research aims to find out the effect ofthe implementation of performance accountability system for government institutiontowards the performance improvement in Provincial Government of South Sulawesi.Population used in this research is Provincial Government of  South Sulawesi whichthis research used purposive sampling method. Based on that method, RegionalDevelopment Planning Board, Bureau of Organizational and Official Affairs, andInspectorate became sample in this research because it has its own roles inimplementing the performance accountability system for government institution inSouth Sulawesi. Data gathered by doing direct interview. Furthermore, the documentof performance accountability report for government institution in 2014 and 2015became the secondary data in this research. Data processing including data reduction,data data display, and drawing conclusion and verification. In implementing theperformance accountability system for government institution, there is a positiveeffect towards the performance of South Sulawesi Provincial Government whichbased on the performance planning each year. In addition, performance which deemedto be lacking is expected to improve in line with the results shown in the performanceaccountability report for government institution.Keywords: Performance Accountability Report for Government Institution, Performance Improvement, Provincial Government of South Sulawesi.
Faktor-faktor yang Memengaruhi Efektivitas Penerapan E-Government dalam Tata Kelola Keuangan Daerah berbasis Elektronik dengan Menggunakan Model TOE Framework Nada Aulia Syarif; Ratna Ayu Damayanti; Muhammad Istiyansyah Ulman Idris
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 17 NOMOR 2 JULI 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v17i2.33212

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari infrastruktur Teknologi Informasi dan Komunikasi (TIK), kompetensi Sumber Daya Manusia (SDM), dan regulasi terhadap efektivitas penerapan e-government dalam tata kelola keuangan daerah berbasis elektronik. Variabel independen dalam penelitian ini merupakan variabel representatif dari model TOE framework (technology-organization-environment framework), adapun variabel dependen dalam penelitian ini yakni efektivitas penerapan e-government dalam tata kelola keuangan daerah berbasis elektronik. Penelitian ini menggunakan metode survey dengan memberikan kuesioner kepada masing-masing dua pegawai di tiap OPD Kabupaten Bulukumba yang terlibat secara langsung dalam operasionalisasi Sistem Informasi Pengelolaan Keuangan Daerah. Penentuan sampel menggunakan teknik purposive sampling, dengan jumlah sampel sebanyak 68 responden. Penelitian ini menggunakan pendekatan kuantitatif dengan dengan model analisis regresi linear berganda. Hasil penelitian menunjukkan infrastruktur TIK, kompetensi SDM, dan regulasi secara individual dan bersama-sama memiliki pengaruh positif dan signifikan terhadap efektivitas penerapan e-government dalam tata kelola keuangan daerah berbasis elektronik.
Co-Authors Nada Aulia Syarif Ratna Ayu Damayanti