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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Hasil Pengabdian Kepada Masyarakat JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Enrichment : Journal of Management Jurnal Darma Agung International Journal Reglement & Society (IJRS) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies EXPLORER El-Qish: Journal of Islamic Economics Empowerment: Jurnal Pengabdian Masyarakat FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomika Dan Bisnis Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Worksheet : Jurnal Akuntansi Jurnal Teknologi Pendidikan All Fields of Science Journal Liaison Academia and Sosiety Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Harapan Bangsa Jurnal Teknologi Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Zulia Hanum
Universitas Muhammadiyah Sumatera Utara
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Journal : Worksheet : Jurnal Akuntansi

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PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PENGELOLAAN ANGGARAN BADAN PERENCANAAN PEMBANGUNAN PENELITIAN DAN PENGEMBANGAN PROVINSI SUMATERA UTARA DENGAN EFEKTIVITAS SISTEM INFORMASI PEMERINTAH DAERAH SEBAGAI VARIABEL MODERASI Hanifah, Luthfiah; Januri, Januri; Hanum, Zulia
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7534

Abstract

This study aims to analyze the influence of accountability and transparency on budget management performance at the Regional Development Planning, Research, and Development Agency of North Sumatra Province. In particular, the research examines how the effectiveness of the Regional Government Information System functions as a moderating variable that can strengthen the relationship between the independent variables and the dependent variable. To achieve this objective, the study adopts a quantitative associative research design, which is appropriate for identifying causal relationships between variables. The analysis is conducted using moderation regression techniques, allowing the researcher to test both the direct effects of accountability and transparency on budget management performance, as well as the interaction effects when moderated by Regional Government Information System. This methodological approach provides a comprehensive understanding of whether and how digital governance systems enhance the impact of accountability and transparency on improving budgetary outcomes within the public sector. The research findings indicate that accountability has a positive and significant effect on budget management performance. The results of the study show that accountability has a significant and positive effect on budget management performance, which means that an increase in accountability will significantly improve performance. Transparency is also proven to have a significant and positive effect on budget management performance, indicating that the higher the level of transparency, the better the budget management performance. In addition, the moderation test results show that SiPD strengthens the influence of both accountability and transparency on budget management performance.
Co-Authors Ade Gunawan Anggie Safitri Antoni Antoni Arfan Syahputra, Wan Arfansyah Putra, Wan Aulia, Aziz Bunga Aditi Dina Arfianti Siregar - Efni Siregar & Vivianti Novita - Eka Nurmala Sari Eka Nurmalasari Elvina Trinanda, Chiquita Findiowaty, Susi Gundahara Hafni, Roswita Hafsah Hafsah Hafsah Hafsah Hanifah, Luthfiah Hastina Febriaty Hidayatul Aulia, Adinda Irfan, Irfan Iskandar Muda Isna Ardila Januri, Januri Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Hasibuan Jesica Heriani Manullang Jihan Faradila Julita Julita Lailan Safina Hasibuan Liani, Nur Sahara Maya Sari Muhammad Falhan Muhammad Farhan Muhammad Ikhwan Mulyawan Muhyarsyah, Muhyarsyah Nasution, Nadia Nirmadarningsih Hiya Nurlinda Oktafiana Akmal Ova Novi Irama Perlaban karo-karo Pohan, Fitri Timaro Pulungan, Lailan Azizah Puspita Saragih, Yenny RAIESA AMIN Retno Widia Ningsih Rina Bukit Rina Bukit Rini Astuti Riski Dwi Sahputra Rizky Putri Mahfuz Rosita Rosita Rukmini Rukmini Sara Wandari Saragih, Fitriani Saripuddin Hsb, Jasman Seprida Hanum Silvia, Riska Sukma Damayanti Timor Tiansih Sasqia Zaidani Wan Adinda Irva Amelia Wesi Ultari Wesi Ultari Widia Astuty Wulandari, Chairani Yeni Pradila Yenny Puspita Saragih Zahra, Balqis Fairuz Zulfi Azhar Zulfi Azhar Zulfian Azmi