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Pengaruh Good Governance dan Stabilitas masa kerja of Personel Terhadap Implementasi Anggaran Berbasis Kinerja dengan Komunikasi Sebagai Variabel Moderating Dartana, Andria; Nurmala Sari, Eka; Olivia , Hastuti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.10068

Abstract

This study aims to analyze the influence of Good Governance and employee tenure stability on the implementation of performance-based budgeting, as well as to evaluate the role of communication as a moderating variable in the Regional Financial Management Agency (BPKD) of Southeast Aceh Regency. The background of this study is based on the decline in the regional budget realization rate from 96.15% in 2022 to 89.39% in 2024, as well as issues related to transparency, accountability, employee rotation, and communication effectiveness. This study uses a quantitative approach with an associative method. The study took the entire population into a sample of 80 respondents. Data collection was carried out through questionnaires, interviews, documentation, and observation, then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.0 software. The results of the analysis show that Good Governance has a positive and significant effect on the implementation of performance-based budgeting (t = 4.757; p = 0.000). Likewise, employee tenure stability had a positive and significant effect (t = 3.453; p = 0.001). Furthermore, communication was shown to significantly and positively moderate the relationship between Good Governance (t = 3.865; p = 0.000) and employee tenure stability (t = 3.776; p = 0.000) and performance-based budget implementation. The results showed that effective communication positively influenced Good Governance and tenure stability in performance-based budget implementation. In conclusion, successful budget implementation requires strengthening Good Governance, strategic tenure management, and more communicative and effective communication.
Perkembangan Masyarakat Menuju Digitalisasi Di Kampung Tahu Binjai Tiolina Evi; Olivia , Hastuti; Irwadi, Irwadi
Jurnal Abdimas Perbanas Vol. 6 No. 1 (2025): Jurnal Abdimas Perbanas
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v6i1.853

Abstract

The development of information and communication technology has encouraged global society in the era of digitalization, including in rural areas such as Kampung Tahu Binjai. However, these challenges in the form of limited access to technology, low digital literacy, and resistance to change are the main obstacles in this transformation process. This research aims to identify the problems faced by the people of Kampung Tahu Binjai in moving towards digitalization, recommend strategic approaches to accelerate adaptation, and spread the impact on social, economic and cultural aspects. The approach used includes participatory methods by conducting field observations, in-depth interviews, and digital literacy training based on local needs. The proposed solutions include providing technological infrastructure, integrated training programs, and strengthening collaboration with the private sector and government. The research results show that the implementation of digital initiatives such as e-commerce for marketing local tofu products and digital application-based education increases the economic welfare of the community by up to 35%. In addition, better digital literacy accelerates society's adaptation to new technologies, increases production efficiency and expands market access. In conclusion, digitalization has a significant impact in empowering the people of Kampung Tahu Binjai, as long as it is supported by an inclusive and sustainable strategy.