<![CDATA[This research aims to determine: (1) Effect of accounting systems for the competence of the manager at LPP TVRI Salawesi Tenggara, (2) The effect of the accounting system of the effectiveness and efficiency of budget management at LPP TVRI Salawesi Tenggara, (3) Effect of competence budget administrator of the effectiveness and efficiency at LPP TVRI Salawesi Tenggara. The object of this research was the effectiveness and efficiency of budget management at LPP TVRI Salawesi Tenggara. The sample in this study were 38 civil servants at LPP TVRI Salawesi Tenggara who knows of the accounting system, the management competence and the effectiveness and efficiency of budget management. The technique of collecting data using questionnaires and document research. Data were analyzed using descriptive statistical analysis and analysis of Partial Least Square (PLS). The study concluded that: (1) The accounting system significant positive effect on the competence of managers at LPP TVRI Salawesi Tenggara. This means that the better the accounting system that is fast, safe and economical, the competence of the manager is also getting better. (2) The accounting system significant positive effect on the effectiveness and efficiency of budget management. This means that the accounting system may affect the effectiveness and efficiency of budget management significantly. In this case fix and improve the effectiveness and efficiency of budget management. (3) Competence manager is positive but not significant effect on the effectiveness and efficiency of budget management. This means that the knowledge, skills and attitudes of financial operators who either do not follow the improvement of the effectiveness and efficiency of budget management significantly.]]>
