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Tituk Diah Widajantie
Accounting Department, Faculty of Economics and Business, ,UPN “Veteran” EastJava, Surabaya, Indonesia
Economics, Econometrics & Finance

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The Effect of Participation in Budgeting, Utilization of Information Technology, and Budget Revision on the Effectiveness of Surabaya Government OPD Budget Management Dinda Fitriandini; Tituk Diah Widajantie
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.813 KB) | DOI: 10.47153/afs12.1252021

Abstract

This study aims to examine (1) the effect of budgetary participation on budget effectiveness, (2) the effect of the use of information technology on the effectiveness of budget management, (3) the effect of budget revisions on the effectiveness of budget management. The endogenous variable used is the effectiveness of budget management. This study used a sample of Surabaya City Regional Apparatus Organizations, namely 21 Surabaya City Offices. The method used to collect data was purposive sampling method, by distributing questionnaires. Data analysis techniques used Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study indicate that (1) budget participation has an effect on the effectiveness of budget management, (2) the use of information technology has no effect on the effectiveness of budget management, (3) budget revision has an effect on the effectiveness of budget management.
The Influence of Budget Accuracy, Clarity of Budget Targets, and Managerial Control on Performance Accountability Krisna Vita Rosalinda; Tituk Diah Widajantie
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.927 KB) | DOI: 10.47153/afs12.1262021

Abstract

This study aims to examine and analyze the effect of budget accuracy, clarity of budget targets and managerial control on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya.. The endogenous variable used is performance accountability. The sample of this research is all employees who work in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya the field of budget and treasury accounting. The selection of the sample technique uses purposive sampling with the data collection method used is the survey method and distributes questionnaires with a total of 52 respondents. The collected data were analyzed using Partial Least Square (PLS) analysis technique with SmartPLS 3.0 software. The results of this study indicate that (1) budget accuracy has an effect on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya. (2) Clarity of budget targets has no effect on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya. (3) managerial control effect on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya.
Co-Authors Dinda Fitriandini Krisna Vita Rosalinda