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All Journal Cakrawala Repositori Imwi Jurnal Indonesia Sosial Teknologi
Klara Wonar
Universitas Cenderawasih, Indonesia
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Transparansi, Akuntabilitas Dan Konsep Value For Money Terhadap Pengelolaan Keuangan Sektor Publik Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKD) Provinsi Papua Masdianah Masdianah; Klara Wonar; Adolf Z.D Siahay
Cakrawala Repositori IMWI Vol. 7 No. 3 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i3.687

Abstract

This research aims to determine the influence of transparency, accountability and the concept of value for money on public sector financial management at BPKAD Papua Province. This type of research is associative. The sample in this study was 50 state civil servants in the secretariat sector, budget sector, district/city financial development sector, regional treasury and cash sector, regional asset management sector and accounting sector. The data sources used in this research are primary data and secondary data. Data collection techniques using questionnaire data. The data analysis techniques used in this research consist of descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis tests, t-tests, f-tests, and coefficient of determination tests using applications. IBM SPSS version 23. The research results show that the variables of transparency, accountability and the concept of value for money have a positive and significant effect on public sector financial management at BPKAD Papua Province.
Village Government Accountability in Managing Village Finances (Empirical Study in Yawosi District, North Biak, Biak Numfor Regency) Maylen K.P Kambuaya; Klara Wonar; Fadly Yizhar; Rian Noviani Solissa; Elend Fransiska
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 9 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i9.1746

Abstract

This study aims to analyze the influence of clarity of budget targets, reporting systems and competencies of village apparatus on the accountability of village fund management. The population is 8 villages in Yawosi District, Biak Numfor Regency. The sample of this study amounted to 168 respondents using the purposive sampling method. The data analysis technique used is Structural Equation Modeling (SEM) Part Least Square (PLS). The results of this study show that the clarity of budget targets and the internal control system have a positive effect on the accountability of village financial management, while the financial accounting system and the competence of village officials have no effect on the accountability of village financial management.
Co-Authors Adolf Z. D. Siahay Elend Fransiska Fadly Yizhar Masdianah Masdianah Maylen K.P Kambuaya Rian Noviani Solissa