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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi IJEBA (International Journal of Economic, Business & Applications)
Dafitra Pratama
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengangaran Berbasis Kinerja, Pengawasan Preventif dan Pengawasan Detektif Terhadap Efektifitas Pengendalian Anggaran (Studi Empiris Pada Satuan Kerja Perangkat Daerah di Kabupaten Pelalawan) Pratama, Dafitra; ', Desmiyawati; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the Effects of Performance-Based Budgeting, Monitoring and Control Preventive Detective on Budgetary Control Effectiveness survey on the Lokal Government unit (SKPD) district at Pelalawan of Riau province as the research object. The population used in this study was 26 on the Lokal Government unit (SKPD) district at Pelalawan of Riau Province, the sample is in the Environment Agency and the Department SKPD district at Pelalawan of Riau Province with 82 respondents consisting of Echelon III and IV. This type of data is the primary data collection method of data using questionnaires. The method of data analysis used in this study is multiple regression ( multiple regression ) with the help of SPSS software version 19.0. The results of this study indicate that the variable performance-based budgeting does not effect the effectiveness of the Budget Control has a value of 0.079 with a significant regression coefficient of 0.418 (P> 0.05), no effect Preventive Monitoring the effectiveness of the budgetary control has a value of 0.023 with a regression coefficient of 0.532 significant ( p > 0.05 ), Surveillance Detective has a value of 0.422 with a significant regression coefficient of 0.000 ( p < 0.05 ) effect on Budgetary Control Effectiveness. Rated R square of 0.342 ( 34.2 % ) of independent variables in this study were able to influence the dependent variable. 0.658 while the rest ( 65.8 % ) describe other independent variables that are not observed in this study.Keywords: Performance-Based Budgeting, Monitoring Preventive, Detective Control, Budgetary Control Effectiveness.
The Impact of Leadership and Supervision on Morales and Performance of Civil Servants at The Office for Management of Regional Revenue, Finance and Assets of Pekanbaru Pratama, Dafitra; Hendriani, Susi; Efni, Yulia
International Journal of Economic, Business & Applications Vol. 2 No. 1 (2017): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.14

Abstract

The objectives of these study is to get a better knowledge of the impact of leadership and supervision on the civil servants morale and performance at the office for Management of Regional Revenue, Finance and Assets of Pekanbaru. Variables used in this research are leadership and supervision as independent variables while morale and performance as dependent variables. Sampling method used in this research is sampling census method with a sample of 124 people working in the office of Management of Regional Revenue, Finance and Assets of Pekanbaru. Statistical analysis used to test the impact of leadership and supervision on the civil servant morale and performance is a WarpPls analysis, which explains the relationship between variables either directly or indirectly. The results of this study indicate that leadership has a direct impact on the civil servant performance and it has indirect impact on the civil servant performance through morale. Supervision has an impact on the civil servant performance and it has no indirect impact on the civil servant performance through morale. The morale has a direct impact on the civil servant performance.
Co-Authors ', Desmiyawati ', Rofika Susi Hendriani Yulia Efni