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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Nurul Aulia Hasan
Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pengawasan dan Akuntabilitas terhadap Penerapan Anggaran Berbasis Kinerja pada SKPD di Kabupaten Gorontalo Nurul Aulia Hasan; Mattoasi Mattoasi; Valentina Monoarfa Monoarfa
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1495

Abstract

This research is related to the implementation of performance-based budgeting, so it is hoped that each use of the budget is in accordance with the organization's strategy, namely the organization's vision. The variable that is thought to have an influence on performance-based budget standards is the existence of elements of supervision and accountability. The method used is a quantitative method in measuring the influence of exogenous variables on indigenous variables. The research results show that supervision and accountability, both partially and simultaneously, have a positive and significant effect of implementing performance-based budgeting in SKPD in Gorontalo Regency.
Co-Authors mattoasi mattoasi Valentina Monoarfa