Nila Aprila
Fakultas Ekonomi Dan Bisnis Universitas Bengkulu

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The Implementation of Performance-Based Budgeting and The Quality of Financial Reports on The Performance Accountability of Government Agents Nila Aprila; Devia Rolita; Febbiana Nurhasanah
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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Abstract

Performance accountability is very much needed in a government agency for tangible evidence of agency accountability for the realization of a success or failure of program implementation and the achievement of specified activities. Increased accountability can be supported by the implementation of performance-based budgeting and the quality of financial reports in achieving the success of work goals and objectives. The purpose of this study is to identify the influence of performance-based budgeting and the quality of financial reports on the performance accountability of South Bengkulu Regency government agencies. This study uses quantitative methods. Purposive sampling is used in the sampling technique. The data collection technique used a questionnaire that was tested through descriptive analysis and multiple linear regression. The population in this study amounted to 40 OPD in South Bengkulu Regency. Based on the results of data management research, it is known that performance-based budgeting and reporting systems simultaneously or partially have a significant positive effect on the performance accountability of South Bengkulu Regency government agencies.
KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI DAN PERCEIVED USEFULNESS TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE ANALISIS KREDIT Rizky Herawan Putra; Nila Aprila; Fenny Marietza; Madani Hatta
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.245-260

Abstract

Influence of information system quality, information quality and perceived usefulness on end-user satisfaction credit analysis software aims is to prove the effect of information system quality on end-user satisfaction credit analysis software, to prove the effect of information quality on end user satisfaction credit analysis software, to prove the effect of perceived usefulness on end user satisfaction credit analysis software, and last to prove the effect of system quality, information quality and perceived usefulness together on end-user satisfaction credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. The data analysis method used is multiple linear regression analysis. Hypothesis testing obtained results are the quality of the information system has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. This means that LAS applications can increase data processing capacity, have a high-security system, have good data correction facilities. The quality of information has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning LAS software can increase user satisfaction because the credit analysis conducted can produce accurate, reliable, timely, and relevant data. And the last result is Perceived usefulness is proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning that the LAS application is very helpful in completing the analysis quickly, the LAS application is able to increase work effectiveness and the LAS application makes it easier for employees to complete work so as to increase user satisfaction. Keywords: Information System Quality, System Quality, User Satisfaction