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Journal : JAMER

Studi Alokasi Belanja Modal Pada Anggaran Pemerintah Daerah Di Eks-Karesidenan Madiun Hery Hermawan
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.713 KB) | DOI: 10.33319/jamer.v1i2.30

Abstract

Abstract— This study aims to determine the effect of the level of effectiveness, independence, and fiscal decentralization on capital expenditures in districts/ city of Madiun Residency both partially and simultaneously. The type of research is quantitative research. Data analysis used is multiple linear regression, t test, F test and coefficient of determination. The result of this study show that, 1.The level of effectiveness significantly effect on the allocation of capital expenditure in the districts/city of Madiun Residency. 2. The level of independence significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 3. The level of fiscal decentralization significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 4. The level of effectiveness, independence, and fiscal decentralization simultaneously affect on the allocation of capital expenditure in districts/city of Madiun Residency. Keywords—: level of effectiveness;  independence; fiscal decentralization; capital expenditure.
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP KINERJA PEMERINTAH KABUPATEN MAGETAN Herry Purnomo; Niken Eri Wahyuni; Hery Hermawan
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 1 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i1.138

Abstract

Since Government Regulation Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies. In this Government Regulation itself, the performance measurement system for the government, both central and regional, begins to be regulated. Public accountability and public transparency are the most important principles for realizing good regional government performance. Basically, supervision is completely directed at avoiding the possibility of deviation or deviation from the goals to be achieved. Through supervision, it is hoped that it can help implement the policies that have been set to achieve the planned goals effectively and efficiently. The aim of the research is to determine the influence of accountability, transparency and supervision on the performance of Magetan Regency. This type of research is quantitative research. Data collection techniques use questionnaires and documentation. The analysis technique uses multiple linear regression, hypothesis testing (t test and F test). The results obtained show that (1) There is an influence of accountability on the performance of the Magetan Regency government. (2) There is an influence of transparency on the performance of the Magetan Regency government. (3) There is an influence of supervision on the performance of the Magetan Regency government. (4) There is an influence of accountability, transparency and supervision on the performance of the Magetan Regency government. (5) The coefficient of determination (R Square) obtained is 0.743. This means that variations and the three independent variables, namely accountability, transparency and supervision, contribute to Regency Government Performance by 74.3%, while the other 25.7% can be explained by other variables not included in the research.