Daulay, Aldi Raihan Ramadhan
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Evaluasi Anggaran Terhadap Akuntabilitas Pada Kantor Wali Kota Medan Syah, Arieffan; Daulay, Aldi Raihan Ramadhan; Zaman, Muhammad Qomaruz
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4346

Abstract

By comparing the budget with the realization and using it as a basis for determining accountability, budget evaluation is a process used to track deviations from the budget plan. The Medan Mayor's office has an accountability problem that hinders its effectiveness: it does not issue financial reports or income and expenditure realization reports. Given the issues raised in this research, the aim of this research is to ascertain how budget evaluation affects accountability. The 32 respondents who work in the Medan mayor's office were given a questionnaire as part of the method used in this study. The research results show that accountability is influenced by budget evaluation, and the impact is very positive.