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Kota pekanbaru,
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INDONESIA
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 2 Documents
Search results for , issue " Vol 3, No 1 (2016): Wisuda Februari 2016" : 2 Documents clear
PENGARUH PENERAPAN ANGARAN BERBASIS KINERJA DAN PENGENDALIAN INTERN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KOTA PEKANBARU Sahri, Hasri Raka; Agusti, Restu; A, Alazhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of the application of Performance-Based Budgeting and Financial Performance Against Internal Control in the regional work units in the city of Pekanbaru. Research carried out on 32 working units in the city of Pekanbaru in 2015. The samples were used as respondents are taken using the method of sampling proposive. Each population represented by three respondents, namely the head SKPD, head of sub-department of finance and Head of Program. Questionnaires were distributed to 96 respondents, and successfully recovered the complete answer is obtained from 75 respondents. Data were collected from 75 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to produce the classic assumption test, model of data analysis, coefficient of determination and prove the hypothesis. Partial results of the study found that the variable performance-based budget and the Internal Control effect on financial performance.Keywords: budgeting, control, and financial performance.
DETERMINASI HUBUNGAN PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN DEWAN PADA KEUANGAN DAERAH (APBD) (Studi Empiris pada Dewan Perwakilan Rakyat Daerah Provinsi Riau) Purnomo, Debby; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to test the relationship determination of the councilor’s knowledge about budget with council’s oversight upon regional finance (budget). In this study, researchers examined the relationship of councilor’s knowledge about the local finance, on the supervision of local finance as well as using a moderating variable such as accountability, transparency of public policy and community participation and organization commitment, whether it can affect members of the council in monitoring local finances. The problem is whether the council in carrying out its oversight functions over the board due to the knowledge about the budget because council members are generally depart from the political (party) or more caused by other problems. The research sample using purposive sampling which are all members of the provincial council in Riau. The number of respondents of the study was 65 copies, only 55 copies that can be processed. Data analysis was performed using a hypothesis test with the help of SPSS version 20.0. The results proved the relationship between knowledge of the budget with the control panel board in the area affected by the financial accountability, public participation, transparency of public policy and organizational commitment. Therefore this study sported anothetr studies before.Keywords : Accountability, Public Participation, Transparancy in Public Policy, Organizational Commitment, and Financial Control Area (budget)

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