Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
M. Adzan Sabil
Fakultas Ekonomi dan Bisnis Universitas Terbuka, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Factors Affecting Preparation Regional Revenue And Expenditure Budget Performance Based In Bima City Government M. Adzan Sabil; Mansyur Afifi; Endar Pitutingsih
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p20

Abstract

The purpose of this study is to empirically test and analyze whether the factors of organizational commitment, improvement of the administrative system, sufficient resources, leadership style, participation, rewards and sanctions have an effect on the preparation of the performance-based APBD. The population in this study were all regional work units within the scope of the Bima City Government totaling 27 (twenty-seven) units and the heads of regional work units, heads of sections/fields and heads of sub-sections of programs and reporting in SKPD totaling 115 people as samples. The results of this study prove that partially organizational commitment, leadership style and participation have a positive and significant effect on the preparation of the performance-based APBD in the Bima City Government, while the improvement of the administrative system, sufficient resources, rewards and sanctions have a positive but not significant effect on the preparation of the performance-based APBD in the Bima City Government. The results of this study also prove that 77.80% of the variation in the dependent variable is explained by the independent variable, and the remaining 22.20% is explained by other variables outside the variables used. Keywords: E-Commerce, Accounting Information Systems, Business Capital, Student Interest in Entrepreneurship.
Co-Authors Endar Pitutingsih Mansyur Afifi