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THE EFFECTS OF BUDGET MANAGEMENT AND FINANCIAL TRANSPARENCY TOWARD THE EFFECTIVENESS OF FUND UTILIZATION THROUGH THE FINANCIAL ACCOUNTABILITY AT THE DEPARTMENT MINISTRY OF RELIGIOUS AFFAIRS IN MAMUJU REGENCY Yusuf, Aco M.; Anshar, Muh. Ashary; Syam, Andi Faisal
International Journal of Multidisciplinary Research and Literature Vol. 4 No. 4 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v4i4.363

Abstract

This study aims to find the latest model by elaborating on financial accountability in mediating budget management, and financial transparency towards the effectiveness of fund use at the Ministry of Religious Affairs Office of Mamuju Regency. This study was conducted at the Ministry of Religious Affairs Office of Mamuju Regency, lasting for approximately 2 (two) months, namely May 2025 to June 2025. The population in this study were all ASN at the Ministry of Religious Affairs Office of Mamuju Regency, totaling 101 ASN. Data collection techniques were carried out through observation, questionnaires and documentation, while data analysis usedStructural Equation Modeling with Partial Least Squares(PLS-SEM). The results of the study show that: (1) Budget management directly has a positive and significant effect on financial accountability at the Office of the Ministry of Religion of Mamuju Regency, (2) Financial transparency directly has a positive and significant effect on financial accountability at the Office of the Ministry of Religion of Mamuju Regency, (3) Budget management directly has a positive and significant effect on the effectiveness of the use of funds at the Office of the Ministry of Religion of Mamuju Regency, (4) Financial transparency directly has a positive and significant effect on the effectiveness of the use of funds at the Office of the Ministry of Religion of Mamuju Regency, (5) Financial accountability has a positive and significant effect on the effectiveness of the use of funds at the Office of the Ministry of Religion of Mamuju Regency, (6) Budget management directly has a positive and significant effect on the effectiveness of the use of funds through financial accountability at the Office of the Ministry of Religion of Mamuju Regency, (7) Financial transparency directly has a positive and significant effect on the effectiveness of the use of funds through financial accountability at the Office of the Ministry of Religion of Mamuju Regency.
ANALYSIS OF THE INFLUENCE OF SOCIAL MEDIA AND FINANCIAL LITERACY ON THE INVESTMENT BEHAVIOR OF THE MILLENNIAL GENERATION WITH FEAR OF MISSING OUT (FOMO) AS A MEDIATING VARIABLE IN NORTH LUWU REGENCY Tompo, Edi; Anshar, Muh.Ashary; Syam, Andi Faisal
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.432

Abstract

This study aims to analyze the influence of work motivation, competence, and leadership on employee performance with job satisfaction as a mediating variable. The research approach uses a quantitative method with a survey design on respondents selected through a purposive sampling technique. Data were collected using a structured questionnaire and analyzed using the Partial Least Squares-based Structural Equation Modeling (PLS-SEM) method. The results show that work motivation, competence, and leadership have a positive and significant effect on employee job satisfaction and performance. In addition, job satisfaction is proven to significantly mediate the relationship between the independent variables and performance. These findings indicate that improving employee performance does not only depend on individual factors, but is also greatly influenced by the quality of leadership and a conducive work environment. The implications of this study emphasize the importance of integrated human resource management through strengthening motivation, improving competency, and developing transformational leadership to create sustainable satisfaction and performance. This research is expected to serve as a reference for policymakers and practitioners in designing effective and adaptive human resource development strategies.