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All Journal Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal REKOMEN (Riset Ekonomi Manajemen)
Amiruddin Qadaar
STIE Tri Dharma Widya
Economics, Econometrics & Finance

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PENGANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS KINERJA PADA LEMBAGA PEMERINTAH Daniel Lukito; Amiruddin Qadaar; Budi Mardikawati; Melly Susanti
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 11, No 1 (2024): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v11i1.5253

Abstract

The aim of this research is to investigate the relationship between performance-based budgeting and performance accountability of government institutions. Government performance accountability is measured by indicators of program smoothness, budget implementation, performance indicators, financial analysis, evaluation reporting, and program duration. Performance-based budgeting uses measures of accountability and transparency, budget fairness, efficiency, and effectiveness as independent variables. Decisions are made by individuals who have power in the best interests. This research involved 39 department employees, secretaries, section heads, sub-division heads, and work subunits from the Regional Work Unit (SKPD) of the Environment and Forestry Service of Bengkulu Province who helped prepare the government budget. Data was collected through a questionnaire method, and respondents were given one. To analyze the data, the Spearman Rank test and hypothesis testing were used. The results of this research show that the three independent variables-implementation of performance-based budgeting with metrics of budget accountability and transparency, budget discipline, budget fairness, budget efficiency, and budget effectiveness-influence the performance accountability of government institutions
Optimizing Innovative Learning Strategies and Organizational Environment for Employee Development in Manufacturing Companies in Central Java Amiruddin Qadaar; Achmad Sholihin; Dwita Setiyani; Arna Purtina
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 7 No. 1 (2024): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v7i1.1275

Abstract

The aim of this research is to examine the direct influence of optimizing innovative learning strategies on employee development and to test whether the organizational environment mediates optimizing innovative learning strategies on employee development in manufacturing companies in Central Java. The total population of manufacturing company employees in Central Java in 2022 is approximately 43,975,786. Using the Slovin's formula, a sample of 348 employees is obtained with a confidence level of 5%. Stratified random sampling techniques are applied to select employee samples, ensuring a good representation of various manufacturing companies in Central Java. To analyze the data and test research hypotheses, the Multiple Linear Regression method with the assistance of SPSS software will be utilized. The results of this research are that innovative learning strategies have a significant effect on employee development and the organizational environment has a significant effect on employee development.
Co-Authors Achmad Sholihin Arna Purtina Budi Mardikawati Daniel Lukito Dwita Setiyani Melly Susanti