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All Journal Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Zulham Afandi Saragi
Universitas Muhammadiyah Sumatera Utara
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Akuntabilitas Publik dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Organisasi Perangkat Daerah Kota Pematang Siantar Zulham Afandi Saragi; Widia Astuty; Sukma Lesmana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.10005

Abstract

This study explores how public accountability and participation in the budgeting process affect managerial performance, while also Assessing how organizational commitment moderates the relationship in Regional Government Organizations (OPD) of Pematang Siantar City. The research was motivated by discrepancies between budget targets and actual outcomes, along with the low absorption rate of funds in several strategic programs, indicating suboptimal managerial effectiveness An empirical associative Primary data were collected from all OPD units in Pematang Siantar, North Sumatra, using structured questionnaires.. The census sampling technique was used, covering all 30 OPDs, each represented by two officials, resulting in 60 respondents. Data were analyzed using SEM with the PLS method. The results confirm that both public accountability and budget participation have significant positive effects on managerial effectiveness. Furthermore, workplace commitment was proven to fortify the relationship between budget involvement and managerial outcomes. These results underscore that accountability, active involvement, and organizational loyalty are essential drivers in improving managerial effectiveness, consistent with the principles of effective governance..
Analisis Pengelolaan Dana Desa Dalam Mengukur Kinerja Keuangan Di Desa Bandar Klippa Kecamatan Percut Sei Tuan Pandapotan Ritonga; Zulham Afandi Saragi
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 2 (2026): April
Publisher : CERED Indonesia Institute

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Abstract

This study aims to examine village fund management and assess the financial performance of Bandar Klippa Village using the "value for money" method as a performance indicator. A descriptive method was employed, utilizing data from the Village Budget (APBDes) realization reports for the years 2017–2021. The results indicate that village fund management in Bandar Klippa Village (Percut Sei Tuan District, Deli Serdang Regency) complies with Ministry of Home Affairs regulations, although there were delays in reporting APBDes implementation to the Regent. Regarding the value-for-money method, the economy ratio fell into the "economical" category; however, the efficiency ratio was classified as "uneconomical" because realized expenditures exceeded received revenues. Finally, the effectiveness ratio was classified as "effective," as it maintained a 100% rate over the five-year period, demonstrating the village government's success in meeting planned revenue realization targets
Co-Authors Pandapotan Ritonga Sukma Lesmana Widia Astuty