Fran Giska Fadhiya Haya
Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala

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PENGARUH PARTISIPASI ANGGARAN, KARAKTERISTIK TUJUAN ANGGARAN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH KABUPATEN ACEH BESAR Fran Giska Fadhiya Haya; Jhon Andra Asmara; Rulfah M Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21017

Abstract

The purpose of this study is to see how participation in budgets, budgetary target features, and leadership style affect budget performance. The study's population is a Regional Work Unit (SKPD) in Aceh Besar District, which was sampled using the purposive sampling methodology. The Head of Service, Head of the Finance Section, and Technical Implementation Officer of Activities represented by the Head of Planning at 34 SKPD Aceh Besar District were the respondents in this study. They were structural officials involved in the creation and implementation of the budget. Multiple linear regression analysis was used to analyse the data in this study, which was done with the help of the statistical programme SPSS version 25.The results showed that (1) budget participation, budgetary goals characteristics, and leadership style had a simultaneous effect on budget performance, (2) budget participation had no effect on budget performance. budget performance, (3) budgetary goal characteristics affect budget performance, (4) leadership style affects budget performance.
Kepemimpinan dan Akuntabilitas Keuangan di Pemerintah Daerah Fran Giska Fadhiya Haya; Syukriy Abdullah
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 2, No 1 (2022): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v2i1.3737

Abstract

This literature discusses about the relation between leadership and accountability in local government. Accountability can develop in a transparent and democratic manner as well as freedom in expressing opinions. Therefore, the government must really realize that government and services cannot be separated from the public. The realization of regional financial accountability will be the basis for better governance and the government can provide financial accountability from public funds managed by local governments in order to gain public trust. Regional financial accountability is the responsibility of local governments related to regional financial management for the welfare of the community openly and honestly through the media in the form of presenting financial reports. Leadership is one of the important aspects of the organization, especially in the scope of local government administration. In the recent period, leadership is required to focus more on how the role of leadership in an organization will have a positive impact on the organization. Local governments face great pressure in the implementation of regional autonomy. There are two important institutions in local government, namely DPRD and regional apparatus based on regional regulations. Accountability to local governments will grow when supported by an accountable work environment. The main element of the environment is leadership