Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Telaah dan Riset Akuntansi
Ridwan Ridwan
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Penerapan Anggaran Berbasis Kinerja, Kompetensi Sumber Daya Manusia Dan Disiplin Pegawai Terhadap Kinerja Aparatur Pengelola Keuangan Pada Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Banda Aceh Juraida Juraida; Ridwan Ridwan
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (781.888 KB)

Abstract

This study aimed to examine the effect of the implementation of performance-based budgeting, human resource competencies and staff’s discipline towards the financial performance of the apparatus manager (either simultaneously or partially) on the regional work units (SKPD) Government of Banda Aceh. The population in this study were the apparatus SKPD that play role in financial management consisting of Budget Users (PA), Financial Administration Officer (PPK) and treasurer of 38 SKPD in Government of Banda Aceh with  total population of 114 people. The analytical method used in this study was multiple linear regression. This study used primary data, from respondents' answers to the questionnaire statement. The results showed that the implementation of performance-based budgeting, human resources competencies and employee discipline either simultaneously or partially affected the performance of the apparatus of financial management at SKPD Government of Banda Aceh.KEYWORDS : Performance-based Budgeting, Human Resources Competency, Employee Discipline and Performance Financial Management Apparatus
Co-Authors Juraida Juraida