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All Journal Journal Publicuho JIEM : Journal Of International Entrepreneurship And Management
Harpiang wardingsih
Universitas Karya Persada Muna
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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IMPLEMENTASI PENGANGGARAN BERBASIS KINERJA DAN KOMPETENSI TERHADAP AKUNTABILITAS PEMERINTAHAN DAERAH KABUPATEN MUNA BARAT Wa Ode Sartika Tika; Rasmin; Ahmad Ridwan; Harpiang wardingsih; Muhammad Taslim; Fatma Aprilia Ningsih
Journal Publicuho Vol. 8 No. 3 (2025): August - October - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v8i3.674

Abstract

The purpose of this study is to test and explain the influence of performance-based budgeting and competency on the accountability of the West Muna Regency Government. The approach to this study is to use a quantitative approach with a postpositivist paradigm. Data collection was carried out cross-sectionally using a questionnaire. The population of this study was all SKPD employees involved in regional financial management in the West Muna Regency Government in 40 Regional Work Units (SKPD) with a total of 120 employees. The sample size of this study was determined by the census method, so the sample size was 120 people. The analysis tool used for hypothesis testing is Partial Least Squares (PLS). The results of the study indicate that performance-based budgeting has a significant positive effect on government accountability in the West Muna Regency SKPD, and competency has a significant positive effect on government accountability in the West Muna Regency SKPD.
SATU DIMENSI, DUA WAJAH: MEMETAKAN ORIENTASI KEUANGAN GENERASI Z DI SULAWESI TENGGARA ANTARA PERBANDINGAN SOSIAL DAN KEHATI-HATIAN FINANSIAL Wa Ode Sartika; Samsul Bachri Soamole; Sitti Hadijah; Harpiang Wardingsih; Muhammad Suriyadarman Rianse; Muhammad Fajar Salemaku
JIEM : Journal Of International Entrepreneurship And Management Vol 5 No 01 (2026): JIEM : Journal Of International Entrepreneurship And Management
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiem.v5i01.2535

Abstract

This study aims to examine whether social comparison orientation, financial prudence, and financial management behavior form distinct constructs or merge into a single dimension among Generation Z in Southeast Sulawesi. The research method involved a questionnaire survey distributed to Gen Z respondents, analyzed through confirmatory factor analysis, the Fornell -Larcker criterion, the heterotrait-monotrait  ratio, and Harman’s single-factor test. The results indicate that discriminant validity failed across all construct pairs due to overlapping item contents. Consequently, the three constructs merged into a single bipolar continuum of financial orientation, ranging from social comparison to prudence. Furthermore, this financial orientation behavior is cross-segmental, showing no significant differences across demographic backgrounds. These findings highlight the critical importance of discriminant validity testing in financial behavior research & underscore the need for comprehensive financial education interventions to mitigate social comparison pressures.
Co-Authors Ahmad Ridwan Fatma Aprilia Ningsih Muhammad Fajar Salemaku Muhammad Suriyadarman Rianse Muhammad Taslim Rasmin Samsul Bachri Soamole Sitti Hadijah Wa Ode Sartika Wa Ode Sartika Tika