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All Journal JURNAL RISET AKUNTANSI GOING CONCERN The Contrarian: Finance, Accounting, and Business Research
Nikita Angelita Maria Nangoy, Nikita Angelita Maria
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KEJELASAN SASARAN ANGGARAN DAN PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KOTA MANADO Nangoy, Nikita Angelita Maria; Sondakh, Jullie J.; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13060.2016

Abstract

Indonesian Law Number 46 of 2011 on Civil Servant Performance Appraisal will help develop effectivity and efficiency of employee performances to reach the objection and vision and mission of a regional administration.The purpose of this study was to determine whether the clarity of budge targeting and budget participation has effect by partial and by simultaneous on the performance of the government officials. The hypothesis was tested using t test and then f test. The population number in this study is 441 people. And, the samples were 30 people of lower managers and staffs in financial and reporting department. The research method used questionnaire with Likert scale measurement. The analytical method used in this research was multiple regression analysis in which the process of data analysis was performed with the aid of computer technology SPSS version 22. The results of the analysis by the t test states that the clarity of budget targeting variables X1 = is 0.317> 0.005, it means that H0 is accepted and Ha rejected, which in other words the clarity of budget targeting does not affect the performance of government officials. Participation budget X2 = is 0.001 <0.005, this means that Ha is accepted and H0 is rejected, which in other words budget participation does affect the performance of government officials. The results of the analysis through F test shows that the level of significance of the variables X1 and X2 is 0.002 <0.005,this means that H0 is rejected and Ha accepted; in other words, X1 and X2 simultaneously have a significant effect on the performance of government officials (Y). Keywords: clarity of budget targeting, budget participation, performance of local government officials
Analysis of the implementation and implications of the regional government information system (SIPD) in regional financial management (Study in North Sulawesi Province) Nangoy, Nikita Angelita Maria; Tinangon, Jantje J.; Warongan, Jessy D. L
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.253

Abstract

SIPD or Local Government Information System is an information system used in the North Sulawesi Provincial government as a regional development planning system, regional financial system, and local government system, including a local government guidance and supervision system. This study aims to determine the Implementation and Implications of SIPD in Regional Financial Management faced in relation to Permendagri 77 of 2020. The research method used is descriptive qualitative research using a case study approach. Based on the results of research conducted at BKAD North Sulawesi Province, Disdukcapilkb North Sulawesi Province and KIPS North Sulawesi Province, it has not been fully implemented optimally in accordance with Permendagri Number 77 of 2020. The results of this study are first, the implementation of expenditure in terms of payment for goods and services using the UP, GU and TU mechanisms is currently carried out by the Expenditure Treasurer /Assistant Expenditure Treasurer. Second, it is known that in one NPD there is only one provider of goods and services. Third, there are obstacles in the form of SIPD servers that often have problems with the network. Furthermore, the implications of SIPD in Regional Financial Management in North Sulawesi Province are influenced by applicable regulations, as well as facilitating human resources, reducing the use of paper (paperless) and helping to decide on policies that are fast and precise in decision making.
Co-Authors Harijanto Sabijono Jantje J. Tinangon Jullie J Sondakh Warongan, Jessy D. L