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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi IJAE
Wahyuni '
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science

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Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah (studi pada satuan kerja perangkat daerah kabupaten rokan hulu) Wahyuni '; Raja Adri Satriawan; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research aims to look at the empirical evidence the effects of budget goal clarity, accounting control, and reporting system on performance accountability of public institutions. in Rokan Hulu. The research uses a survey of the work unit Rokan Hulu district.The samples used were as many as 60 people were respondents. The population in this study was 31 on education in Rokan Hulu. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression (multiple regression).The results showed that budget goal clarity effects on performance accountability of public institutions, budget goal clarity is done the better or greater, the greater the performance accountability of public institutions. Accounting controls do not affect on performance accountability of public institutions, because the budget is drawn up clearly with the available resources are not able to be lame effectively and efficiently which could potentially lead to fraud and inequality budget occurs. Reporting system affects on performance accountability of public institutions because good reporting system to monitor and control the performance of officials in implementing the set budget.Keywords: budget goal clarity, accounting control, reporting systems, performance accountability of public institutions.
ANALISIS DISTRIBUSI PENDAPATAN RUMAH TANGGA GAPOKTAN TUNAS BERDURI PENERIMA DANA PUAP DI DESA KUALU NANAS KECAMATAN TAMBANG KABUPATEN KAMPAR Wahyuni '; Eri Sayamar; Shorea Khaswarina
Indonesian Journal of Agricultural Economics Vol 3, No 1 (2012)
Publisher : Fakultas Pertanian, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijae.3.1.83-98

Abstract

Rural poverty is the main problem to overcome national can not be delayed andshould be a priority in the implementation of social welfare development.Government in poverty alleviation and job creation in rural areas, has launchedMandiri National Community Empowerment Program (PNPM-M). The presenceof the PNPM-Mandiri through PUAP is expected to change the societies, both interms of income and income distribution. From the results showed that therespondents' income from the agricultural sector amounted to Rp 124,387,319 or90.9% of total revenue. Revenue from non-agricultural sector amounted to Rp12.425 million or 9.1% of total income respondents, the average income permonth of Rp 5,472,493. Through analysis of the income distribution ofrespondents' income, gini index ratio of 0.35 at the farmer respondents. Thisfigure shows that there is inequality in the income of farmers was lower inresponders. This can occur because of differences in income are quite evenlyamong respondents. Based on the analysis of the level of welfare by theDirectorate of Rural Development Year 1991/1992, as many as 81% or 20 kk ofthe respondents had been in poor condition. This indicates that the purpose of theprogram is to increase the level PUAP welfare/beneficiary PUAP fund has beenreached.Keywords: PUAP, revenue, income distribution.
Co-Authors Enni Savitri Eri Sayamar Raja Adri Satriawan Shorea Khaswarina