Accounting Information System, Taxes, and Auditing Journal (AISTA)
Vol. 3 No. 2 (2024): AISTA Journal

Analisis Efektifitas Dan Efisiensi Penggunaan Anggaran Belanja Barang / Operasional Pada Kantor Unit Penyelenggara Pelabuhan Serui

Abdilla, Abdilla (Unknown)
Adriansyah, Adriansyah (Unknown)



Article Info

Publish Date
30 Nov 2024

Abstract

The Serui Port Organizing Unit Office, as part of the Ministry of Transportation, Directorate General of Sea Transportation, is a government entity that is obliged to carry out its duties with transparency, effectiv, efficiency and professionalism. This research aims to investigate the efectiveness and efficiency of budget use at the Serui Port Organizing Unit Office (UPP Serui), the factors that influence it, as well as the impact of the use of information technology and government budget policies. The research method used is quantitative by analyzing data from UPP Serui's financial reports in a certain period. Descriptive analysis is used to evaluate budget allocations and expenditure realization, while regression analysis is used to identify factors that influence efficiency. The research results show that economic growth, political stability, and economic size have a significant influence on the effectiveness and efficiency of budget use, while inflation is not significant. Apart from that, government budget policy also plays an important role in determining the efficiency of budget use at the UPP Serui Office.

Copyrights © 2024






Journal Info

Abbrev

aista

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Accounting Information System, Taxes, and Auditing Journal (AISTA) adalah jurnal peer-review yang tertarik pada segala hal yang berkaitan dengan akuntansi, audit, perpajakan, dan sistem informasi. Jurnal AISTA siap menerima naskah tentang segala aspek yang berhubungan dengan akuntansi. Tujuan ...