Yusri Hazmi
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Journal : PEKBIS

PENGARUH KESULITAN ANGGARAN TERHADAP KINERJA MANAJERIAL SEKTOR PUBLIK DAN PARTISIPASI PENGANGGARAN SEBAGAI VARIABEL MODERASI Yusri Hazmi; Zuarni '
PEKBIS Vol 4, No 3 (2012)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.856 KB) | DOI: 10.31258/pekbis.4.3.173-179

Abstract

Good governance can be defined as an organization responsible for themanagement of development by promoting the principles of democracy, efficient,efetifitas and prevention of corruption both political and administrative, run fiscaldiscipline and creating legal and political framework for the growth of businessactivities.This study aimed to determine the effect of budget difficulties on theperformance of public sector managerial, budgetary participation as a moderatingvariable. This study took the object at 5 universities in the province of Aceh. Thecollege is Kuala University, IAIN Ar-Raniry, University of Serambi Mekkah,University Muhammadiyah and the University Abulyatama. Based on the analysis,this study proves that participation in budget preparation and significant positiveeffect on managerial performance. Overall shown by the results significance valueless than 0.05. The higher participation budgeting in an organization, the highermanagerial performance. Similarly, the higher the budget will lower the level ofdifficulty on managerial performance. However, with the participation ofpengangaran as moderating variables have affected the relationship between theperformances of the budget difficulties. Variable active participation of budgeting andmanagerial performance boost.The results of this study as well as support the aimsof the budget will reduce the difficulty of managerial performance. However, with theactive participation of budgeting influence performance improvement.Keywords: Difficulty budget, budgetary participation and managerial performance.
PENGARUH PENGETAHUAN ANGGOTA DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH DENGAN VARIABEL MODERATOR PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK Faisal '; Yusri Hazmi; Ali Imran; Aryati '
PEKBIS Vol 6, No 1 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.296 KB) | DOI: 10.31258/pekbis.6.1.46-54

Abstract

Penelitian ini meneliti tetang pengaruh pengetahuan dewan tentang anggaranterhadap pengawasan keuangan daerah dengan variabel moderator partisipasimasyarakat dan transparansi kebijakan publik. Dalam penelitian ini, metodepegumpulan data yang digunakan adalah dengan melakukan survey terhadapseluruh populasi penelitian yang berada di DPRK Aceh Timur, Langsa dan AcehTamiang. Kemudian yang menjadi unit analisis adalah anggota dewan yangmembidangi komisi anggaran. Metode pengumpulan data yang dilakukan denganmenggunakan kuosioner yang kemudian dianalisis menggunakan regresi berganda.Hasil pengujian menunjukkan bahwa ; pertama, pengetahuan dewan tentanganggaran berpengaruh positif terhadap pengawasan keuangan daerah, keduainteraksi pengetahuan dewan tentang anggaran dan partisipasi masyarakatberpengaruh positif terhadap pengawasan keuangan daerah, dan ketiga interaksiantara pengetahuan dewan tentang anggaran dan transparansi kebijakan publikberpengaruh positif terhadap pengawasan keuangan daerah.Kata kunci :Pengawasan keuangan daerah (APBD), pengetahuan dewan tentanganggaran, partisipasi masyarakat, transparansi kebijakan publik.