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Analisis Kompetensi Sumber Daya Manusia Dan Good Governance Terhadap Kualitas Laporan Keuangan Dinas Peternakan Kabupaten Aceh Barat Ali Fahmi; Fatmayanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kompetensi sumber daya manusia, Good terhadap kualitas laporan keuangan. Populasi pada penelitian ini adalah seluruh pegawai yang ada pada Dinas Peternakan Kabupaten Aceh Barat yang terdiri dari 145 orang. Adapun pemilihan sampel dilakukan dengan teknik purposive sampling, dan di peroleh sampel akhir sebanyak 30 orang responden. Hasil penelitian menemukan bahwa secara parsial kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan. Selanjutnya, Good Governance juga berpengaruh signifikan terhadap kualitas laporan keuangan.
Pengaruh Anggaran Berbasis Kinerja, Budaya Organisasi, dan Disiplin Pegawai terhadap Kinerja Aparatur Pemerintah Dinas Sosial Kabupaten Aceh Barat Enjelina; Marlina, Lilis; Mahdani, Said; Fatmayanti; Sartika, Dewi
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4114

Abstract

This study aims to analyze the influence of performance-based budgeting, organizational culture, and employee discipline on the performance of government apparatus at the Social Service Office of West Aceh Regency. The research employed a quantitative approach using a survey method and questionnaire data collection from 42 respondents. The results of multiple linear regression analysis show that organizational culture and employee discipline have a positive and significant effect on apparatus performance, with t-values of 4.535 (p = 0.000) and 2.217 (p = 0.033), respectively. In contrast, performance-based budgeting does not have a significant effect (t = 0.239; p = 0.813). Simultaneously, all three independent variables significantly affect the performance of government apparatus (F = 19.502; p < 0.001), with an adjusted R² value of 0.575. These findings indicate that organizational culture and discipline are the main determinants of government performance at the Social Service Office of West Aceh Regency.