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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Management, Economic and Accounting (JMEA)
Arnasyah, Indah Dwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Accountability, Transparency, and Internal Control on the Budget Implementation Performance of the Binjai City Regional Government Arnasyah, Indah Dwi; Tambunan, Khairina; Nasution, Yenni Samri Juliati
Journal of Applied Business Administration Vol 9 No 2 (2025): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.10654

Abstract

This study aims to examine the impact of accountability, transparency, and internal control on budget management performance. The population consists of four SKPDs (Regional Work Units) in Binjai City, with a sample of 90 respondents. Primary data were collected through questionnaires distributed to respondents, who included department heads, finance heads, and finance staff, with time provided for responses. The sampling method employed was purposive sampling, resulting in 90 respondents. The analysis utilized multiple linear regression with SPSS (Statistical Product and Service Solutions) version 25.0. The findings indicate that accountability, transparency, and internal control each have a positive effect on budget management performance in local government. These results support all the hypotheses formulated in the study.
PERBANDINGAN PRAKTIK AKUNTANSI INTERNASIONAL : STUDI KASUS DI NEGARA BERKEMBANG DAN NEGARA MAJU Ananti, Aurensia; Arnasyah, Indah Dwi; Khoiriyah, Zainab
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 1 (2025): Volume 4 Issue 1 February 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i1.3102

Abstract

Artikel ini membahas perbandingan sistem akuntansi di Indonesia dan Singapura, dengan fokus pada penerapan International Financial Reporting Standards (IFRS). Singapura telah mengadopsi IFRS secara penuh sejak 2018, sementara Indonesia masih dalam proses konvergensi sejak 2012. Meskipun keduanya mengikuti standar internasional, tantangan yang dihadapi berbeda, terutama di Indonesia yang memiliki sektor UMKM yang lebih besar. Perbandingan antara Singapura dan Indonesia dalam implementasi IFRS menunjukkan pentingnya harmonisasi standar akuntansi internasional untuk mendukung transparansi, konsistensi, dan daya tarik investasi global. Meski kedua negara memiliki pendekatan yang berbeda sesuai dengan tingkat perkembangan ekonominya, upaya untuk terus memperkuat praktik akuntansi menjadi langkah strategis dalam menghadapi dinamika ekonomi global yang semakin kompleks. Artikel ini bertujuan memberikan wawasan mengenai perbedaan implementasi standar akuntansi internasional antara negara maju dan berkembang, serta dampaknya terhadap transparansi dan daya saing ekonomi.
Co-Authors Ananti, Aurensia Khoiriyah, Zainab Tambunan, Khairina YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI