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Cahyani, Vini
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Economics, Econometrics & Finance

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The Impact Of Performance-Based Budgeting Implementation On The Performance Accountability Of Government Agencies (Studi Empiris Pada Bapenda Kabupaten Sumedang) Cahyani, Vini; Masruri, Fahrul Alam; Radia, Dewi Andita Permatasari; Ridwan, Zulkifli M
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine the Implementation of Performance-Based Budgeting and Performance Accountability of Government Agencies and to determine how much influence the Implementation of Performance-Based Budgeting has on the Performance Accountability of Government Agencies at Bapenda Sumedang Regency. The research method used is a quantitative method with a Simple Linear Regression model. The sampling technique in this study used the purposive sampling method, while the data source was primary data by distributing questionnaires to 60 employees. The results showed that the variables had a positive and significant partial effect on the performance accountability of government agencies. The F value of 16.669 with a significance of 0.000 (<0.05) and R2 of 0.223 indicated that 22.3% of the variation in performance accountability of government agencies was explained by the implementation of performance-based budgeting. This study emphasizes the importance of implementing performance-based budgeting in supporting the performance accountability of government agencies
Implementation of Mosque Economic Business Administration (UEM) Based on PSAK 45 at Masjid Jami Al-Purqon: Efforts Towards Transparency and Economic Empowerment Gunawan, Wawan; Zahra, Fadila Aulia; Sintia, Kiki; Sari, Rani Puspita; Cahyani, Vini; Kristina, Yunita
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Mosque Economic Business (UEM) is one of the activities carried out by mosque managers in order to increase the prosperity of mosques and the people around them. UEM activities require administration to ensure that the financial resources and assets of the mosque are managed effectively and efficiently. The method used in this research is descriptive analysis with the object of researchis Masjid Jami Al-Purqon and the data used is primary. Masjid Jami Al-Purqon is in the Dusun Sindang Taman RT. 05/RW. 07 Cipanas, Tanjungkerta. There are several problems, including limited human resources in managing DKM, loan activities already exist but the implementation is less effective, and administrative records are not in accordance with PSAK. After carrying out the socialization, there were several changes that helped for the financial recording of the Masjid Jami Al-Purqon, including minutes, proof of cash in and proof of cash out of the cash book, as well as financial reports in accordance with PSAK 45. By holding UEM socialization, it is hoped that it can increase public understanding and awareness of the importance of good UEM management and in accordance with sharia principles, so that it can provide optimal benefits for religious and social activities.
Co-Authors Masruri, Fahrul Alam Radia, Dewi Andita Permatasari Ridwan, Zulkifli M Sari, Rani Puspita Sintia, Kiki Wawan Gunawan Yunita Kristina Zahra, Fadila Aulia