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Journal : Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship

Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Keuangan dengan Realisasi Anggaran sebagai Variabel Pemediasi Musyarofah, Musyarofah; Indarti, M. G. Kentris
Jurnal Maksipreneur Vol 14 No 1 (2024)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v14i1.2143

Abstract

The research aims to determine how budget planning and internal control influence budget realization at the UPT of the Central Java Provincial Health Service. To find out how budget planning, budget control, and realization influence regional financial accountability at the UPT of the Central Java Provincial Health Service. The population in this study was 300 UPT of Central Java Provincial Health Service employees. The sampling method uses purposive sampling, i.e. taking samples by determining the criteria first. These criteria are employees who are involved in budget planning and internal control/auditing and have become civil servants. Determining the sample size using the Slovin formula obtained 171 respondents. The data collection method uses a questionnaire. Data analysis uses linear regression analysis. Based on the research results, it can be concluded that budget planning and internal control influence the realization of the Central Java Provincial Health Service UPT budget. Budget planning, internal control, and budget realization influence the financial accountability of the UPT of Central Java Provincial Health Service. Budget realization mediates the influence between budget planning and internal control on the financial accountability of the UPT of Central Java Provincial Health Service.
Co-Authors Agung R, Risa Rahelia Agung R., Risa Rahelia Andrie, Attila Alief Anugrah Anifah, Eka Masrifatus Ardhansyah, Mukti Arfiyanti, Riskha Ariyatun, Ariyatun Bela, Jesica Budi Prayitno Chairunnisa, Regita Cahya Devy Setiorini Sa’adiyah efendi, Irfan Endang Susilaningsih Ernawati, Kadek Lusi Fadli Robiandi Fajarini, Anindya Fajrin Kurniawan, Fakhri Fauziyah , Nur Aini Fazriyani, Felinda Febrianto, Ismail Firmansyah, Feri Hidayatullah Gatut Yudoyono Hayati, Umi henny Siswanti Idhil Ismail, Andi Indarti, M. G. Kentris intan permata sari Ismah, Fatdriatun Joko Waluyo Kamariyah, Nurul Karo, Marni Kartika, Siska Ayu Khumaera, Rahmatia Kunaenih, Kunaenih M. Uswah Pawara Mahera, Adinda Kholif Martanto . Masitoh, anny Rosiana Maulidah, Istiana Mohamed, Zakiah Nafisah, Azmia Rizka Nashrullah, Mustaqim Aqib Ningrum, Puji Norhidayah, Siti Nuraini , Umi Nuraini, Inas Nurhayati Nurhayati Nurul Inayah Payungalo, Juwita Poo-arporn, Yingyot Purba, Livia Br. Puspitaningrum, Diah Puspitasari, Nurrisma Putri, Rezky Meyvia Rahastama, Swastya Rahim, Muhammad Ramadhan, Muhammad Bagus Saputra Reza, Mutia Rizqy Romadhona Ginting Sapawe, Norzahir Saputra, Dwi Mulia Nur Sastrawan, Febrian Dedi Sholihah, Ni’matus shoodiqin, dian mart Sihaloho, Elisabeth Romanauli Silalahi, Hanna Rosita Simanjuntak, Cristovel Sirait, Maria Diva Yuniar Siregar, Renince Sri Susilogati Sumarti Subaweh, Ahmad Maskur Suhaimi, Firdaus Sumual, Theofilus Ariel Tajalla, Gusti Umindya Nur Tanaka, Isao Triwikantoro Triwikantoro Utomo, Zinedine Zidane Wardani, Refangga Cendikia Zein, Firly Annisa'