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All Journal YUME : Journal of Management
Zulfaidah Zulfaidah
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Economics, Econometrics & Finance Health Professions Social Sciences

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Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Kinerja Badan Pengelolaan Keuangan Dan Aset Daerah Kota Makassar Abd. Gaffar; Zulfaidah Zulfaidah; Muh Rizal Halim
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.3578

Abstract

Abstrak Penelitian bertujuan untuk menganalisis pengaruh penerapan anggaran berbasis kinerja terhadap kinerja pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Makassar. Sampel penelitian Aparatur Sipil Negara (ASN) berjumlah 51 orang pegawai, dengan pengambilan sampel menggunakan teknik random sampling. Metode analisis data yang digunakan adalah uji regresi linier sederhana, uji t, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa anggaran berbasis kinerja berpengaruh positif dan signifikan terhadap kinerja. Kata kunci: Penerapan Anggaran Berbasis Kinerja dan kinerja AbstractThis study aimed to analyze the effect of the implementation of performance-based budgeting on performance in the Makassar City Regional Financial and Asset Management Agency. The research sample for the State Civil Apparatus (ASN) totaled 51 employees, with the sample taken using a random sampling technique. The data analysis method used is a simple linear regression test, t-test, and test coefficient of determination. The results of the study show that performance-based budgeting has a positive and significant effect on performance. Keywords: Implementation of Performance-Based Budgeting and performance
Co-Authors Abd. Gaffar Muh Rizal Halim