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All Journal Journal of Management, Economic, and Accounting SENMEA
Alamsyah , Sakti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Budget Planning and Budget Evaluation on Performance Accountability in the Disporapar of Sukabumi City Ramdani, Ilham; Alamsyah , Sakti; Nugroho, Gatot Wahyu
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.153

Abstract

This thesis research was carried out at the Sukabumi City Disporapar. The purpose of this writing is to determine the effect of budget planning and budget evaluation on performance accountability in the Sukabumi City Disporapar. The variables used are Budget Planning and Budget Evaluation as Independent Variables and Performance Accountability as Dependent Variables. The research method used is Quantitative with associative type. The scale of measurement used is the ordinal scale. The population used is the employees associated with the planning and finance section of the Sukabumi City Disporapar, with a purposive sampling technique. the number of samples is 40 employees. the types of data used are primary and secondary data. The data collected was analyzed using validity and reliability tests, data quality tests, classic assumption tests, hypothesis testing, namely the t test, F test and the coefficient of determination test. The results showed that in the independent variable validity test, 14 statements were declared valid, and the dependent variable contained 6 valid statements. the results of the reliability test show that the independent and dependent variable instruments are reliable. the results of testing the hypothesis show that budget planning and budget evaluation have a significant positive effect on performance accountability. and the results of the test of the coefficient of determination of the budget planning and budget evaluation variables are able to explain the performance accountability variable. The results showed that of the budget planning and budget evaluation had a significant positive impact on performance accountability at the Sukabumi City Disporapar. based on the results of the calculation of the coefficient of determination, it is obtained that the magnitude of the impact of budget planning and budget evaluation on performance accountability is 72.2%. while the remaining 27.8% is influenced by other factors not examined.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENGELOLAAN ALOKASI DANA DESA (ADD) (Studi Kasus Di Desa Neglasari, Desa Cijangkar, Desa Bojongkalong, Desa Mekarsari, Desa Bojongsari Dan Desa Kertaangsana Kecamatan Nyalindung KabSukabumi Jawa Barat Raharja, Anisa Dewi; Suherman, Acep; Alamsyah , Sakti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This research aims to determine the influence of human resources competency, on the management of village fund allocation. The survey was devoted only to 6 villages in the Nyalindung sub-district of Sukabumi Regency. The study used quantitative methods with data collection techniques used by literature studies, dissemination of questionnaires, and documentation. The number of questionnaire distributed by researchers amounted to 70 questionnaires addressed to village heads, village secretaries, village Treasurer, chief affairs, sexy heads, and village consultative bodies. To know the regression model is carried out testing of normality, multi-kolienirity, and heteroskedastisity. IBM SPSS 26 for Windows software. The results of the study showed that the competency of human resources simultaneously has a significant influence on the management of Village Fund allocation (ADD). The result of coefficient of determination test indicates that the value of R Square in this study is 0.731 or at 73.1%. This can mean that the human resource competency variables influence the management variables of the village's funding allocation by 73.1%, while the remaining 26.9% is influenced by other factors not examined in this study.
Co-Authors Acep Suherman Gatot Wahyu Nugroho Raharja, Anisa Dewi ramdani, ilham