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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat
Grace B. Nangoi
Sam Ratulangi University Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : ACCOUNTABILITY

 1 
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI, JOB RELEVANT INFORMATION, KEBIJAKAN PENYUSUNAN ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN KEPULAUAN TALAUD Rellam, Aljeni Murahati; Nangoi, Grace B.; Morasa, Jenny
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14425.5.2.2016.63-71

Abstract

This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the job relevant information budgetary against Managerial Performance SKPD Talaud Islands, to know the Policy Formulation budget of the Managerial performance Talaud Islands, to determine the influence of delegation of authority budgeting on Managerial performance SKPD Talaud Islands, to determine jointly the effect of budget participation, motivation budgeting, job relevant information budgeting, policy budgeting, delegation of authority budgeting on managerial performance SKPD Talaud Islands. The population in this study was 105 respondents from 35 SKPD in Government Talaud Islands. Samples were selected using purposive sampling method, as many as 105 employees / officers who have served as Secretary, Head of Finance and Head of Planning / Program for primary data tested were from 105 respondents are already established. The analytical method used is multiple linear regression analysis and before the data is processed first tested using the classical assumption test. As for the process of research data using SPSS version 15.0. The results showed evidence that budget participation, motivation budgeting, job relevant information budgeting, no significant effect on managerial performance. And research shows evidence that the policy of budgeting, delegation of authority budgeting significant effect on managerial performance. Keywords: Participation budgeting, motivation budgeting, job relevant information budgeting, budgeting policies, delegation of authority budgeting on managerial performance
ANALISIS PENGELOLAAN BARANG MILIK DAERAH MENURUT PERATURAN PEMERINTAH NOMOR 27 TAHUN 2014 PADA PEMERINTAH KABUPATEN MINAHASA SELATAN Rorimpandey, Ariel; Nangoi, Grace B.; Manossoh, Hendrik
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14433.5.2.2016.168-177

Abstract

Local assets has important role and function for South Minahasa Regency Government to support the wheels of government and public service. The purpose of this study was to analize the suitability of local assets management in South Minahasa Regency Government to Government Regulation No. 27 Year 2014.  This study was conducted at The Local Agency Of Finance, Revenue And Assets Management In South Minahasa Regency. Local assets management based on Government Regulation No. 27 Year 2014 include requirements planning and budgeting, procurement, use, utilization, security and maintenance, assessment, transfer, destruction, disposal, administration, and guidance, supervision and control. This study is a qualitative descriptive research. The informant was determined by using purposive sampling method. Data analysis was performed with data reduction, data display and conclusion. The results showed basically, the local assets management has been cultivated implemented based on PP No. 27 year 2014, although there are obstacles in implementing local assets management such as the lack of regulation in regency such as local asset management regulation under PP No. 27 year 2014, lack of knowledge and understanding of human resources and lack of leadership commitment of SKPD in local asset management. Keywords : Local assets management, government regulation, local assets
Co-Authors Abuno, Malindah I. C. Aesen Wenny Santoso Alamri, Fitria Anneke Wangkar Antule, Prily Arifin, Radila M.H Baguna, Stacy E. Baramuli, Judhistia Putri Judaline Barek, Titya A. P. Brilliant Joy Leonardo Kalangie, Brilliant Joy Leonardo Chichi, Juriko Christian, Yuyun Apriana Datu, Christian V. David P. E. Saerang Dhullo Affandi Eliska Gricy Lumempouw, Eliska Gricy Ester, Kilapong G. Fadli Hakim Gerungai, Natalia Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gerungai, Natalia Y.T. Hariadi, Muhammad Bahari Harimisa, Siti Rachmi Heince R. N. Wokas Heince R.N. Wokas, Heince R.N. Hendrik Gamaliel Hendrik Manossoh, Hendrik I Gede Suwetja Inggriani Elim Jantje J. Tinangon Jantje Tinangon Jenny Morasa Johanis, Astrid S. Jullie J Sondakh Jusuf, Renaldo Andrew Kalalo, Angraini P. Kalalo, Meily Yoke Betsy Kalumata, Novita Kantohe, Anastasia J. Kapojos, Peter Marshall Kondoj, Fhatra C.O. Kumendong, Jannifer Vilisia Laki, Melisa Feronica Landeng, Claudyana M. A. Lengkey, Jezhica S.M. Lengkong, Yesika Claudia Lidia Mawikere Lintje Kalangi Lumingkewas, Gloria S. Madika, Julio A. C. Makalew, Maria Debora Mamontoh, Dewi L. Maria Marisa Marau, Maria Marisa Maruli Harry Siregar Meily Y. B. Kalalo, Meily Y. B. Melisa Mouren Kalangi, Melisa Mouren Mestika F.L Ang, Mestika F.L Mogontha, Wulan Nancy Ticoalu Nangin, Anggelika S. Novi S. Budiarso, Novi S. Novi Swandari Budiarso Palowa, Arif A. Panggalo, Tanti Srifani Pelealu, Angelina Pingkan Lapian, Pingkan Pongilatan, Vanessa K. J. Pontoh, Arthur Johanes Primagama, Mulyati Putri, Deepika Sari Norita Rabunusa, Maya Rahman, Magfirah Rakian, Regina B. T. Rangian, Melisa Magda Raranta, Novly G. Rellam, Aljeni Murahati Robert Lambey Rondonuwu, Sinjte Rorimpandey, Ariel Rudy J Pusung Rudy J. Pusung Rumengan, Prichilia Salasa, Juliana Y.P Saleh, Hikma Y. J. Senduk, Claudia Yunike Sherly Pinatik Sinaga, Renancy Sintje Rondonuwu, Sintje Soeda, Endri Brifio Soei, Reynaldo Soeiswanto Sonny Pangerapan, Sonny Srivo Nindy Sorongan Stanley Kho Walandouw Stanly W. Alexander Steven J. Tangkuman Suparno, Ribka M.R. Supit, Johnetha Lafani Tanod, Kleysia N. Thivany Icci Sumangando, Thivany Icci Treesje Runtu Tumiwa, Fiali P. Umbas, Brigita R. Umboh, Timoty Erlan Kenny Verra Sherly Makal, Verra Sherly Victorina Z. Tirayoh Watung, Mercy Natalia Weol, Stefi Cristiani Wongkar, Mega Eliza Wowiling, Christina Wowor, Cindy Helena