cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
INDONESIA
ACCOUNTABILITY
Published by Universitas Sam Ratulangi
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 22 Documents
 1   2   3 
Search results for , issue "Vol 5, No 2 (2016): Accountability" : 22 Documents clear
PENGARUH PERENCANAAN, KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENYERAPAN ANGGARAN BELANJA DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN TALAUD Alumbida, Deiby Isilda; Saerang, David P.E.; Ilat, Ventje
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14431.5.2.2016.141-151

Abstract

The absorption of the budget is a very important part in the Government's financial management both central government or local governments, it is  because the level of absorption of the budget can be used as an indicator of the extent of the commitment of the Government apparatus to manage the budget in accordance with the planning. Budgets which are absorbed based on planning will provide the maximum benefit to the good economy, is erabled encourage the improvement of welfare for the area which is one of the nation's national goal of Indonesia. This research was conducted in the Talaud Islands Regency with the purpose of analyzing the influence of planning, capacity of human resources and organizational commitment toward regional budget absorption rate either simultaneously or partial. This research uses 3 independent variables consist of Planning (X1), Human Resource Capacity (X2), Organizational Commitment (X3) the dependent variable is the Absorption Of The Budget (Y). Data analysis was endured by using multiple linear regression analysis. The results indicates that the planning, capacity of human resources and organizational commitment affect the absorption of the regional budget of Talaud Islands Regency Government. However, only partially significantly influence planning while the capacity of the human resources and the commitment do not significantly influence the absorption of budget. Multiple linear regression analysis results show the planning, human resource capacity and commitment of the organization have a positive effect to the absorption of the budget. While the results of the analysis show that the determination of the coefficient of 36.2% absorption rate is affected by the budget planning, capacity of human resources and organizational commitment onthe other hard 63.8% absorption rate is influenced by other variables which are not included in this research. Keywords : Teori Institusional, Teori Pengabdian, Social Learning Theory
ANALISA PENERAPAN PERATURAN PEMERINTAH NOMOR 60 TAHUN 2008 TENTANG SISTEM PENGENDALIAN INTERN PEMERINTAH OLEH INSPEKTORAT DI PROVINSI SULAWESI UTARA Korah, Theyza; Karamoy, Herman; Kalangi, Lintje
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14422.5.2.2016.23-36

Abstract

This research done to Analyze The Implementation Of Government Regulation Number 60 Of 2008 Concerning Internal Control Systems Of Government views from the north sulawesi 5 control elements. This is descriptive qualitative research, with developing framework to analyze think. Process and meaning. Research subjects required by using purposive sampling technique.Iepemelihan informants based researchers from consideration of certain criteria, that may be as much information from various sources. The study performed in three object of research, research and this indicates that the Government In The Province Of North Sulawesi already implement effective regulation of internal control systems and needs a good cooperation in applying such regulations as between the inspectorate of internal control and inspection unit working as object. Keywords ; Government Regulation Number 60 Of 2008, 5 Elements Of Internal Control

Page 3 of 3 | Total Record : 22

 1   2   3 

Filter by Year

2016 2016


Reset
Filter By Issues
All Issue Vol. 15 No. 1 (2026): Accountability Vol. 14 No. 01 (2025): Accountability Vol. 13 No. 02 (2024): Accountability Vol. 13 No. 1 (2024): Accountability Vol. 12 No. 2 (2023): Accountability Vol. 12 No. 1 (2023): Accountability Vol. 11 No. 2 (2022): Accountability Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 2 (2019): Accountability Vol 8, No 1 (2019): Accountability Vol 7, No 02 (2018): Accountability Vol 7, No 01 (2018): Accountability Vol 6, No 2 (2017): Accountability Vol 6, No 1 (2017): Accountability Vol 5, No 2 (2016): Accountability Vol 5, No 2 (2016): Accountability Vol 5, No 1 (2016): Accountability Vol 4, No 2 (2015): Accountability Vol 4, No 1 (2015): Accountability Vol 4, No 1 (2015): Accountability Vol 3, No 2 (2014): Accountability Vol 3, No 2 (2014): Accountability Vol 3, No 1 (2014): Accountability Vol 2, No 2 (2013): Accountability Vol 2, No 2 (2013): Accountability Vol 2, No 1 (2013): Accountability More Issue