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All Journal Jurnal Pengabdian Masyarakat Jurnal Ilmiah Accusi
Hasrul Siregar
Universitas IBBI
Religion Computer Science & IT Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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The Influence of Accountability and Performance-Based Budgeting on Financial Performance at the Fire and Rescue Department of Medan City Ririn Dwindina Anggia; Rifdah Riyan Dara; Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Hasrul Siregar
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xtwpgq27

Abstract

This study aims to examine the influence of accountability and performance-based budgeting on the financial performance of the Fire and Rescue Department of Medan City. A quantitative explanatory research design was employed to investigate the causal relationships among the research variables. Primary data were collected through questionnaires distributed to 63 Civil Servants selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS software. The results indicate that accountability has a positive and significant effect on financial performance. Performance-based budgeting also has a positive and significant effect on financial performance. Furthermore, accountability and performance-based budgeting simultaneously have a positive and significant influence on financial performance, with the regression model explaining 59.2% of the variation in financial performance, while the remaining variation is attributable to other factors beyond the scope of this study. These findings suggest that strengthening accountability and implementing performance-based budgeting are essential for improving the financial performance of public sector organizations, particularly institutions responsible for fire and rescue services
Pengenalan Program dan Keahlian Jurusan Akuntansi Berbasis Teknologi Informasi di SMK Swasta IRA Medan Fajrillah Fajrillah; Hasrul Siregar; Awan Awan; Ari Lestari; Rikardo Hotman Siahaan; Petrus Gani
Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2026): Desember 2026
Publisher : Unity Academy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70340/japamas.v5i2.817

Abstract

Siswa baru SMK jurusan Akuntansi sering belum memahami akuntansi dan manfaatnya setelah lulus, sementara teknologi informasi mengubah praktik akuntansi menjadi sistem digital yang terintegrasi. Pre-test awal pada siswa kelas X SMK Swasta IRA Medan menunjukkan rata-rata skor pemahaman hanya 25 dari 100. Kegiatan pengabdian kepada masyarakat ini bertujuan memperkenalkan program dan keahlian jurusan Akuntansi berbasis teknologi informasi serta membekali siswa dengan gambaran persiapan setelah lulus kelas XII. Kegiatan dilaksanakan pada 14–15 Juli 2026 (15 jam) dalam Masa Pengenalan Lingkungan Sekolah bagi 80 siswa dan 4 guru pada dua kelas, dengan pendekatan edukatif partisipatif melalui pemaparan interaktif, studi kasus, demonstrasi aplikasi kasir dan akuntansi, serta diskusi. Lima pemateri menyampaikan materi sistem informasi manajemen, manajemen keuangan, akuntansi, sistem informasi akuntansi, dan teknik informatika, mencakup debit dan kredit, cara membaca laporan laba rugi, neraca, dan arus kas untuk menilai kesehatan usaha, serta aplikasi majoo, Accurate POS, POST, dan Equip. Evaluasi menggunakan pre-test dan post-test dengan analisis deskriptif dan N-gain. Rata-rata skor meningkat dari 25 menjadi 90, atau naik 65 poin dengan N-gain 0,87 (kategori tinggi). Siswa dan guru juga mengenal berbagai aplikasi akuntansi dan dapat mencoba versi uji coba (trial). Kegiatan ini dapat menjadi model pengenalan jurusan berbasis teknologi dan dasar pendampingan berkelanjutan bagi sekolah mitra.
Co-Authors Ari Lestari Awan Awan Fajrillah, Fajrillah Mutia Riska Faridani Petrus Gani Rifdah Riyan Dara Rikardo Hotman Siahaan Ririn Dwindina Anggia Sovia Lolita Pardede