Article Per Year (5 Year)
p-Index From 2021 - 2026
1.513
P-Index
This Author published in this journals
All Journal Jurnal Mantik JURNAL MUTIARA AKUNTANSI JURNAL ILMIAH KOHESI Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Masyarakat Indonesia Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Indonesia
Sovia Lolita Pardede
Universitas IBBI
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
The Influence of Accountability and Performance-Based Budgeting on Financial Performance at the Fire and Rescue Department of Medan City Ririn Dwindina Anggia; Rifdah Riyan Dara; Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Hasrul Siregar
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xtwpgq27

Abstract

This study aims to examine the influence of accountability and performance-based budgeting on the financial performance of the Fire and Rescue Department of Medan City. A quantitative explanatory research design was employed to investigate the causal relationships among the research variables. Primary data were collected through questionnaires distributed to 63 Civil Servants selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS software. The results indicate that accountability has a positive and significant effect on financial performance. Performance-based budgeting also has a positive and significant effect on financial performance. Furthermore, accountability and performance-based budgeting simultaneously have a positive and significant influence on financial performance, with the regression model explaining 59.2% of the variation in financial performance, while the remaining variation is attributable to other factors beyond the scope of this study. These findings suggest that strengthening accountability and implementing performance-based budgeting are essential for improving the financial performance of public sector organizations, particularly institutions responsible for fire and rescue services
Co-Authors Ahmad Saputra Arif Rahman Aulia Trisna Setiadi Corinna Wongsosudono Esty Pudyastuti Fajrillah, Fajrillah HAPCIN SUHAIRY Hasrul Siregar Hek, Tan Kim Mipo Mipo Mutia Riska Faridani Petrus Gani Pratiwi Putri Lestari Rifdah Riyan Dara Ripka Seriidahnaita Ginting Ririn Dwindina Anggia TIO FANNY ANGELE ZENSEN ZENSEN