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Ahmad Irfansyah
Institut Rahmaniyah Sekayu
Economics, Econometrics & Finance

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PENGARUH KEPEMIMPINAN DAN BUDAYA TERHADAP KINERJA APARATUR PEMERINTAH DAERAH DI SEKRETARIAT DAERAH KABUPATEN MUSI BANYUASIN Ahmad Irfansyah; Rano Asoka
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.337

Abstract

The research aims to see the influence of leadership and culture on the performance of regional government officials in the regional secretariat of Musi Banyuasin Regency. The results of the research show that the performance of the apparatus at the Regional Secretariat of Musi Banyuasin Regency is seen from the aspect of effectiveness, namely understanding the tasks given to employees, the level of quality of service provided by the apparatus to the service user community as well as the relevance of activity programs implemented in the organization and also cultural factors and The leadership shown by leaders to employees through attitude and example as well as a high work ethic can influence the behavior of officers and provide motivation in order to provide services to the service user community to achieve the vision and mission of the Regional Secretariat of Musi Banyuasin Regency.
PENGARUH KEJELASAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin). Ahmad Irfansyah; Jumania Septariani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.343

Abstract

The research aims to see the influence of budget clarity, accounting control and reporting systems on the government agency performance accountability system (SAKIP) at the regional secretariat of Musi Banyuasin Regency. In this research, the author used a quantitative method, using a questionnaire by distributing 30 (thirty) questionnaires to respondents at the Musi Banyuasin Regency DPRD Secretariat. With the measurement technique using a Likert scale and statistics, the data processing uses SPSS For Windows Relase 15.0. The research results show that clarity of budget targets, accounting control and reporting systems influence the Government Agency Performance Accountability System (SAKIP). This can be seen from the regression results equation as follows: Y= 10,731 + 0.300 X1+ 0.208 X2 + 0.614 X3. This means that clarity of budget targets, accounting controls and a good reporting system will increase the value of SAKIP. It can be said that the higher the influence of the SAKIP value, the higher the clarity of budget targets, accounting controls and reporting systems. On the other hand, the lower the clarity of budget targets, accounting controls and reporting systems, the lower the value of SAKIP. Based on the calculation results, the fcount value is 15.502 with a significance level of 0.000 (below 0.05) or fcount is greater than ftable = 2.975154. Paying attention to the results of this test, the hypothesis states that clarity of budget targets, accounting control and reporting systems simultaneously make a significant contribution to SAKIP.
Co-Authors Jumania Septariani Rano Asoka