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Pengaruh Ketidakseimbangan Realisasi Anggaran Terhadap Kinerja Instansi Pemerintah (Studi Kasus Pada Direktorat Jenderal Kesehatan Masyarakat pada Kementerian Kesehatan Republik Indonesia) Lativa Lativa; Sutiman Sutiman; Rudi Sanjaya
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 7, No 1 (2023): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v7i1.29746

Abstract

Penelitian ini menggunakan laporan realisasi anggaran Direktorat Jenderal Kesehatan Masyarakat Kementerian Kesehatan Republik Indonesia dari tahun 2016 hingga 2020. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan dalam realisasi anggaran dan bagaimana hal itu berdampak pada kinerja pemerintah. Hasil penelitian hipotesis menunjukkan bahwa nilai hitung lebih besar daripada ttabel (-0,237 > -3,490), dengan signifikansi 0,004 < 0,05. Kesimpulannya adalah bahwa perbedaan realisasi anggaran belanja pegawai berdampak positif dan signifikan terhadap efisiensi kinerja pemerintah. Nilai hitung -0,872 lebih besar daripada ttabel (-13,044), dengan signifikansi 0,000 < 0,05. Kesimpulannya adalah bahwa ketidakseimbangan realisasi anggaran belanja barang berdampak positif. Oleh karena itu, dapat disimpulkan bahwa efisiensi kinerja pemerintah di Direktorat Jenderal Kesehatan Masyarakat tidak terpengaruh oleh ketidakseimbangan realisasi anggaran belanja modal. This study uses reports on the realization of the budget of the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia from 2016 to 2020. The purpose of this research is to find out the difference in budget realization and how it impacts government performance. The results of the research hypothesis show that the calculated value is greater than the ttable (-0.237 > -3.490), with a significance of 0.004 <0.05. The conclusion is that differences in the realization of personnel expenditure budgets have a positive and significant impact on the efficiency of government performance. The calculated value of -0.872 is greater than the ttable (-13.044), with a significance of 0.000 <0.05. The conclusion is that the imbalance in the realization of the goods budget has a positive impact. Therefore, it can be concluded that the efficiency of government performance at the Directorate General of Public Health is not affected by an imbalance in the realization of the capital expenditure budget.
PHILOSOPHY OF SCIENCE PERSPECTIVE ON QUALITY OF FINANCIAL STATEMENTS Lativa Lativa
International Journal Multidisciplinary Science Vol. 3 No. 2 (2024): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i2.1528

Abstract

Financial statements reflect the good and bad performance of the company. High quality financial reports indicate that the information contained therein can be used in decision making. The influence of financial statements is very large for companies, so sometimes some companies violate or manipulate the company's financial statements. The ontological perspective of accounting is actually not only technical, but there are standards that apply, including Generally Accepted Accounting Principles or commonly abbreviated as GAAP which contains the rules of financial statements reported to interested parties. The epistemology aspect is truth seen from the point of view of why and how true facts occur and can be verified or proven. The embodiment of empiricism in accounting (Beam, 1969) emphasizes factual information, accurate measurements and data objectivity. According to SFAC No. 2 (FASB, 1978), the resulting accounting information must meet the qualifications of relevant and reliable in order to be useful to users of financial statements. Accounting and its developers must always be accompanied by certain relevant values so that the practice of accounting does not run itself off the track. Accounting is essentially a moral and discursive practice, therefore the development and practice of accounting ideally needs to be done with responsibility. Kuhn's thinking which has criteria where one (scientific) theory is considered better than other theories is reinforced by Rofiq's statement which describes these criteria including Accuracy, Consistency, Scope, Simplicity and Fruitfulnees must be reflected in the quality of financial statements presented by financial preparers.
Co-Authors Rudi Sanjaya Sutiman Sutiman