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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Mattoasi
Universitas Negeri Gorontalo, Gorontalo, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Budget Planning and Human Resource Competence on the Effectiveness of Financial Management at the Dumbo Raya Sub-District Office of Gorontalo City Febriandi B. Hama; Mattoasi; Amir Lukum
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.993

Abstract

This study aims to examine and analyze the influence of budget planning and human resource competence on the effectiveness of financial management at the Dumbo Raya District Office, Gorontalo City. The approach used in this research is a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 46 respondents determined using the saturated sampling (census) technique. Data analysis techniques include classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) with the assistance of SPSS 26 software. The results of the study indicate that: (1) Budget planning has a positive and significant effect on the effectiveness of financial management with a moderate category of influence. (2) Human resource competence has a positive and significant effect on the effectiveness of financial management with a small category of influence. (3) Simultaneously, budget planning and human resource competence have a significant effect on the effectiveness of financial management with a strong category of influence. The coefficient of determination (Adjusted R Square) indicates that these two independent variables are able to explain the variation in financial management effectiveness by 69.9%, while the remaining 30.1% is explained by other factors outside of this research model.
The Influence of Budget Planning and Human Resource Competence on the Effectiveness of Financial Management at the Dumbo Raya Sub-District Office of Gorontalo City Febriandi B. Hama; Mattoasi; Amir Lukum
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.993

Abstract

This study aims to examine and analyze the influence of budget planning and human resource competence on the effectiveness of financial management at the Dumbo Raya District Office, Gorontalo City. The approach used in this research is a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 46 respondents determined using the saturated sampling (census) technique. Data analysis techniques include classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) with the assistance of SPSS 26 software. The results of the study indicate that: (1) Budget planning has a positive and significant effect on the effectiveness of financial management with a moderate category of influence. (2) Human resource competence has a positive and significant effect on the effectiveness of financial management with a small category of influence. (3) Simultaneously, budget planning and human resource competence have a significant effect on the effectiveness of financial management with a strong category of influence. The coefficient of determination (Adjusted R Square) indicates that these two independent variables are able to explain the variation in financial management effectiveness by 69.9%, while the remaining 30.1% is explained by other factors outside of this research model.
The Influence of Leadership Style and Competence of Village Apparatus on Village Government Budget Performance in Pulubala District Adelia Abdul Talib; Mattoasi; Muzdalifah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.974

Abstract

This study aims to analyze the influence of the leadership style and competence of village officials on the budget performance of the village government in Pulubala sub-district. The research method used was quantitative, with primary data collected through questionnaires distributed to village officials in Pulubala sub-district. The sample consisted of 121 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that leadership style has a positive and significant influence on the performance of the village government's budget. And the competence of village apparatus also has a positive and significant influence on the performance of the village government's budget. The leadership style and competence of village officials have a significant influence on the performance of the village government's budget. The R squery value obtained was 0.579 or 57.9%, indicating a strong relationship between the independent variables and the dependent variables in this study, while the remaining 42.1% were influenced by other factors.
The Influence of Leadership Style and Competence of Village Apparatus on Village Government Budget Performance in Pulubala District Adelia Abdul Talib; Mattoasi; Muzdalifah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.974

Abstract

This study aims to analyze the influence of the leadership style and competence of village officials on the budget performance of the village government in Pulubala sub-district. The research method used was quantitative, with primary data collected through questionnaires distributed to village officials in Pulubala sub-district. The sample consisted of 121 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that leadership style has a positive and significant influence on the performance of the village government's budget. And the competence of village apparatus also has a positive and significant influence on the performance of the village government's budget. The leadership style and competence of village officials have a significant influence on the performance of the village government's budget. The R squery value obtained was 0.579 or 57.9%, indicating a strong relationship between the independent variables and the dependent variables in this study, while the remaining 42.1% were influenced by other factors.
Co-Authors Adelia Abdul Talib Amir Lukum Febriandi B. Hama Muzdalifah