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All Journal Jurnal Reviu Akuntansi dan Keuangan Indonesian Journal of Economics and Bussiness Al-Ahkam MIX : Jurnal Ilmiah Manajemen Jurnal Tekun AKRUAL: Jurnal Akuntansi Jurnal Riset Pendidikan Ekonomi Kompartemen : Jurnal Ilmiah Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Value: Jurnal Manajemen dan Akuntansi Jurnal Abdi Masyarakat (JAM) Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Bina Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Social Science Journal of Islamic Economics and Social Science (JIESS) Journal of Financial and Behavioural Accounting EKONOMIKA45 Apssai Accounting Review (ApAR) Journal of Innovation Research and Knowledge Jurnal Lemhannas RI Innovation Business Management and Accounting Journal Jurnal Magister Akuntansi Trisakti International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia Ekobisman : Jurnal Ekonomi Bisnis Manajemen International Journal of Economics and Management Sciences Jurnal Pena-Mas Akuntansi Social & Economic Bulletin Jurnal Greenation Ilmu Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Harnovinsah Harnovinsah
Universitas Pancasila
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Journal : EKONOMIKA45

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Anggaran, Kejelasan Sasaran Anggaran Dan Evaluasi Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Dengan Budaya Kerja Sebagai Pemoderasi: (Studi Pada Pemerintah Provinsi Dki Jakarta) Rizki Wijaya; Nurmala Ahmar; Harnovinsah
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2603

Abstract

The objectives of the study are (1) Analyze the effect of participation in budgeting on the performance of local government officials; (2) Analyze the effect of clarity of budget targets on the performance of local government officials; (3) Analyze the effect of budget evaluation on the performance of local government officials; (4) Analyze the work culture moderating the influence between budgeting participation on the performance of dae-rah government officials; (5) Analyze work culture moderating the effect between clarity of budget targets on the performance of local government officials; (6) Analyze work culture moderating the influence between budget evaluation on the performance of local government officials; (7) Analyze the work culture of the performance of local government officials. This study used a quantitative approach. This study used Moderated Regression Analysis (MRA) with smart PLS data processing tools. The results of the study show that (1) Participation in Budgeting does not affect the Performance of Government Officials, (2) Clarity of Budget Targets has a Positive and Significant effect on the Performance of Government Officials, (3) Budget Evaluation has a negative and significant effect on the Performance of Government Officials, (4) Participation in Budgeting moderated by work culture has a positive and significant effect on the Performance of Government Officials, (5) Clarity of Budget Targets moderated by work culture has a negative and significant effect on the performance of government officials, (6) budget evaluation modified by work culture has no effect on the performance of government officials, (7) work culture has a positive and significant effect on the performance of government officials.
Co-Authors Abdullah, Baihaki Achmad Jaelani Agung Dinarjito, Agung Ahmad Kama Jama Ahmad Kamal Jama Akhmad Amien Mastur Alamsyah, Sustari Alica Saputra, Ryandana Alifia, Nadhifa Alkotdriyah, Putri Puspa Alyah Irvie Aranda Alben Susanto Amanda, Okky Wahyu Amyulianthy, Rafrini Amyulianthy Ana Sopanah, Ana Apollo Daito Aris Setyanto Nugroho Arissetyanto Nugroho Arsid Atikah, Salma Ayu Priandari, Rida Bambang Santosa Basri, Husen Bernad Sagala Budiman, Surya Cris Kuntadi DARMANSYAH . Darmansyah Darmansyah Darminto, Dwi Prastowo Dede Nursaman Derriawan Derriawan, Derriawan Dihan Archika Djaddang, Syahril Efriyanto, Efriyanto Endang Ruhiyat Erwandy Erwandy Erwandy, Erwandy Erwin Permana Frenky Samuel Takalamingan Hanif Rani Iswari Haryadi, Anton Hastuti Indra Sari Hesti Maheswari Iva Khoiril Mala Iwan Firdaus JMV Mulyadi JMV. Mulyadi Junita Dinna Winnanda Karsam Karsam Lenggogeni Lucky Nugroho Lusia Sri Arini Lysandra, Shanti Mahroji Mastur, Akhmad Amien Medaniarty, Reni Muda, Ruhaini Mukhamad Zulianto Mulyono Mulyono Murni, Yetty Musa Gani, Ibrahim Nawasiah, Nana Nelyumna, Nelyumna Noor Hazlina Ahmad, Noor Hazlina Novianti, Indana Jamila Nurcahyani Nurcahyani, Nurcahyani Nurmala Ahmar NURUL HIDAYAH Nurwijayanti Nuryani, Nanik Oktaviani , Silvi Malvina Oktrivina, Amelia Patty, Brigitte Liony Permana, Erwin Pitoyo, Bayu Seno Prinoti Prinoti Putri, Putri Surya Permatasari Rafrini Amyulianthy Raharjo, Wilujeng Teguh Reskino, - Riza Bahtiar Sulistyan Rizki Wijaya Rossalia, Kusila Meyrin Safinatunnayah, Zihan Ayu Safrudin Said, Jamaliah Sailendra Saptaria, Lina Sari Nur Rahmi Sari, Lola Fitria Sela Sarmila Septyana Mubarakah Shalihah, Wardatus Silalahi, Vincentius Marliando Siti Hamidah Solihin Solihin Solly Aryza Subehan, Achmad Sujana, Aaliyah Putri Suratno Suratno Sustari Alamsyah Swarmilah Hariani SYAM, M. ARDIANSYAH Syamsiar, Syamsiar Tamaulina Br Sembiring Tri Widyastuti Tri Widyastuti Tugiantro Tugiantoro Venny Venny Widya Aryanti Widya Aryanti, Widya Wijaya, Agustinus Miranda Winaya Purwanti Yananto Mihadi Putra Yayan Hadijah Zamri Ahmad