Jurnal Ekonomi
Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023

THE INFLUENCE OF THE IMPLEMENTATION OF PERFORMANCE-BASED BUDGET, INTERNAL GOVERNMENT CONTROL SYSTEM ON REGIONAL GOVERNMENT PERFORMANCE WITH ACCOUNTABILITY AS A MODERATING VARIABLE IN DELI SERDANG DISTRICT GOVERNMENT AGENCIES

Widhayanti (Universitas Muhammadiyah Sumatera Utara)
Irfan (Universitas Muhammadiyah Sumatera Utara)
Dahrani (Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
31 Oct 2023

Abstract

The purpose of this study is to analyze the effect of performance-based budgeting and local government internal control system practices in addressing government performance in the OPD of Deli Serdang district and to determine and analyze the impact of accountability to moderate the connection between performance-based budgeting and internal control. This research method uses quantitative methods. The population used in this study was program and planning staff personnel from the Deli Serdang Regency government. The analytical method used was structural equation modeling. The results of this study demonstrate that performance-based budgeting and internal control practices influence government performance and acountability can moderate the connection between performance-based budgeting and internal control. The results of this discovery are expected to provide insight and knowledge about the factors affecting local government performance. Furthermore, this study is expected to provide additional input and relevant evaluation material. Deli Serdang Regency Government Performance Evaluation and Future Guidelines.

Copyrights © 2023






Journal Info

Abbrev

Ekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p. ISSNĀ 2301-6280, e. ISSNĀ 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts ...