Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL LENTERA AKUNTANSI
Rahmasi, Jne Riske
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KEJELASAN SASARAN ANGGARAN DAN SISTEM INFORMASI TERHADAP AKUNTABILITAS KINERJA INSTANSI DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI (PENELITIAN PADA BADAN PENGELOLA ASET DAN KEUANGAN DAERAH (BPKAD) PROVINSI JAWA TIMUR) Rahmasi, Jne Riske; Murni, Siti Asiah
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1017

Abstract

Agencies, established by the government to handle its affairs, play a crucial role in the successful execution of the mission to achieve the aspirations of the Indonesian state. The accomplishments of government agencies can be gauged through information on the performance accountability of each respective government institution. This information is essential, as it serves as the basis for governmental decision-making in improving management practices for better governance. The objective of this research is to analyze the influence of budget clarity and reporting system on the performance accountability of government agencies, with accounting control as a moderating variable. The sample for this study comprises employees working in the Finance Department (Accountancy BPKAD) or related financial fields, totaling 57 respondents, and the data were processed using SPSS. Data collection involved primary data obtained through targeted sources via questionnaire distribution. The research findings indicate that accounting control moderates the clarity of budget goals and reporting systems concerning the performance accountability of BPKAD agencies. Keywords: Clarity Of Budget Goals, Reporting System, Agency Performance Accountability, Accounting Control
Co-Authors Murni, Siti Asiah