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All Journal IPTEKMA Agrotekno Buletin Udayana Mengabdi JURNAL REKAYASA DAN MANAJEMEN AGROINDUSTRI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Teknologi Pertanian Media Ilmiah Teknologi Pangan (Scientific Journal of Food Technology) agriTECH Jurnal Ilmiah Teknologi Pertanian Agrotechno Teknologi Indonesia Journal of Electrical, Electronics and Informatics Agroindustrial Journal
Ni Made Wartini
Program Studi Teknologi Industri Pertanian, Fakultas Teknologi Pertanian, Universitas Udayana, Bukit Jimbaran-Bali
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Social Sciences

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Journal : JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha

 1 
PENGARUH IMPLEMENTASI PERFORMANCE BASED BUDGETING TERHADAP AKUNTABILITAS KINERJA DI RUMAH SAKIT UMUM DAERAH (RSUD) KABUPATEN BULELENG ., Ni Made Wartini; ., I Gusti Ayu Purnamawati, S.E.; ., NI KADEK SINARWATI, SE., M.Si.Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6467

Abstract

Penerapan penganggaran berbasis kinerja (performance based budgeting) dalam rumah sakit sangatlah penting untuk menunjang kegiatan dan operasional organisasi. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh penerapan anggaran berbasis kinerja (perencaanaan anggaran, pelaksanaan anggaran, pelaporan/pertanggungjawaban anggaran dan evaluasi kinerja) terhadap akuntabilitas kinerja RSUD Kabupaten Buleleng baik secara parsial maupun simultan.Penelitian ini menggunakan pendekatan kuantitatif.Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 50 orang karyawan. Pengumpulan data dilakukan dengan cara wawancara, kuesioner dan studi dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang diolah dengan menggunakan program SPSS 19.0 for Windows. Hasil penelitian menunjukan bahwa secara parsial 1) perencanaan anggaran berpengaruh positif signifikan terhadap akuntabilitas kinerja, 2) pelaksanaan anggaran berpengaruh positif signifikan terhadap akuntabilitas kinerja, 3) pertanggungjawaban anggaran berpengaruh positif signifikan terhadap akuntabililas kinerja, 4) evaluasi kinerja berpengaruh positif signifikan terhadap akuntabilitas kinerja, dan 5) secara simultan variabel perencanaan anggaran, pelaksanaan anggaran, pelaporan/pertanggungjawaban anggaran dan evaluasi kinerja berpengaruh positif signifikan terhadap akuntabilitas kinerja di RSUD Kabupaten Buleleng.Kata Kunci : Performance Based Baudgeting, Akuntabilitas Kinerja The implementation of performance based budgeting in hospital is really neccesary to support the organazition’s activities and operational. The aim of this research was to determine effects of the implementation of performance based budgeting,eitherabout partial or simultaneouseffect, (budget planning, budget processing, reporting/budget accounting, and performance evaluation) toward the performance accountability at RSUD Kabupaten Buleleng. This study used the quantative approach. Samples of this study were determined by using purposive sampling technique with a number of samples of 50 employees. Data were collected by interviewing, quisionnare, and documentation study and were analyzed by using a multiple linear regreesion analysis on SPSS 19.0 for Windows program. The results of this study showed that partially 1) the planning budget positively impact the performance accountability 2) Budget processing has the significant positive impact on the performance accountability, 3) the reporting/ budget accounting has the significant positive impact on the performance accountability, and 4) performance evaluation has the significant positive impact on the performance accountability, and 5) Simultaneously, variables on planning budget, budgeting, reporting budget, and performance evaluation has the significant positive impact on the performance accountability at RSUD Kabupaten Buleleng.keyword : Performance Based Budgeting, Performance Accountability
PENGARUH IMPLEMENTASI PERFORMANCE BASED BUDGETING TERHADAP AKUNTABILITAS KINERJA DI RUMAH SAKIT UMUM DAERAH (RSUD) KABUPATEN BULELENG Ni Made Wartini .; I Gusti Ayu Purnamawati, S.E. .; NI KADEK SINARWATI, SE., M.Si.Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6467

Abstract

Penerapan penganggaran berbasis kinerja (performance based budgeting) dalam rumah sakit sangatlah penting untuk menunjang kegiatan dan operasional organisasi. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh penerapan anggaran berbasis kinerja (perencaanaan anggaran, pelaksanaan anggaran, pelaporan/pertanggungjawaban anggaran dan evaluasi kinerja) terhadap akuntabilitas kinerja RSUD Kabupaten Buleleng baik secara parsial maupun simultan.Penelitian ini menggunakan pendekatan kuantitatif.Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 50 orang karyawan. Pengumpulan data dilakukan dengan cara wawancara, kuesioner dan studi dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang diolah dengan menggunakan program SPSS 19.0 for Windows. Hasil penelitian menunjukan bahwa secara parsial 1) perencanaan anggaran berpengaruh positif signifikan terhadap akuntabilitas kinerja, 2) pelaksanaan anggaran berpengaruh positif signifikan terhadap akuntabilitas kinerja, 3) pertanggungjawaban anggaran berpengaruh positif signifikan terhadap akuntabililas kinerja, 4) evaluasi kinerja berpengaruh positif signifikan terhadap akuntabilitas kinerja, dan 5) secara simultan variabel perencanaan anggaran, pelaksanaan anggaran, pelaporan/pertanggungjawaban anggaran dan evaluasi kinerja berpengaruh positif signifikan terhadap akuntabilitas kinerja di RSUD Kabupaten Buleleng.Kata Kunci : Performance Based Baudgeting, Akuntabilitas Kinerja The implementation of performance based budgeting in hospital is really neccesary to support the organazition’s activities and operational. The aim of this research was to determine effects of the implementation of performance based budgeting,eitherabout partial or simultaneouseffect, (budget planning, budget processing, reporting/budget accounting, and performance evaluation) toward the performance accountability at RSUD Kabupaten Buleleng. This study used the quantative approach. Samples of this study were determined by using purposive sampling technique with a number of samples of 50 employees. Data were collected by interviewing, quisionnare, and documentation study and were analyzed by using a multiple linear regreesion analysis on SPSS 19.0 for Windows program. The results of this study showed that partially 1) the planning budget positively impact the performance accountability 2) Budget processing has the significant positive impact on the performance accountability, 3) the reporting/ budget accounting has the significant positive impact on the performance accountability, and 4) performance evaluation has the significant positive impact on the performance accountability, and 5) Simultaneously, variables on planning budget, budgeting, reporting budget, and performance evaluation has the significant positive impact on the performance accountability at RSUD Kabupaten Buleleng.keyword : Performance Based Budgeting, Performance Accountability
Co-Authors A. A. P. A. Suryawan W Aldi Oktavian Alfridus Sandro Dacosta Perdisen Aman Julianto Amenra Ramzi Naz Amna Hartiati Anak Agung Made Dewi Anggreni Ardhinata Antares Arfira Khofifah Bambang Admadi Harsojuwono Bimby Issassam Devi, Putu Nandya Sri DEWA AYU ANOM YUARINI Dr.Ir. Yunianta, DEA Erina Novandri Elsa Erna Sri Rahayu Ezra Elkana Karo Sekali Febriyawati Cahyanty Nugraha G.P. Ganda Putra Gede Gora Adrista Gst Ayu Kd Frety Yudharini Gusti Ayu Gayatri Amasdenia Sukarno Gusti Ayu Mas Alstonia Parnawan I Gede Esti Widiantara I Gusti Ayu Purnamawati I Gusti Gde Satria Anggakara Putra I Gusti Ngurah Agung Paranatha I Gusti Ngurah Pungki Wiraguna I Kadek Aditya Prasatya I Kadek Agus Nuada I Ketut Gede Putra Adiyasa I Komang Budha Astawa I Komang Wiria Santiyoga I Made Adi Parimartha I Made Anom Sutrisna Wijaya I Made Dwipayana I Made Sugiastawa I Made Sugitha I Made Supartha Utama I Nyoman Bangbang Primaryadi I Putu Suparthana I W.G. SEDANA YOGA I Wayan Arnata I Wayan Eggy Perdana Putra I Wayan Mika Pratama I Wayan Putra Adiyasa I.W.G.S. Yoga Ida Ayu Ary Widnyani Ida Ayu Dwi Giriantari Ida Ayu Putu Arik Cahayanti Ida Bagus Alit Arcana Ida Bagus Ananta Wibawa Ida Bagus Wayan Gunam Ida Bagus Yogaswara Ika Martoquito Lumbanraja Irena Savitri Kadek Ngurah Ghandhi Danu Subagan Kesia Teodora Br Ginting Komang Adi Darmawan Lintang Mandan Madani Luh Putu Ayu Evitasari Cesarini Luh Putu Trisna Darmayanti Luh Putu Wrasiati Lutfi Suhendra Made Gabhina Aryayustama Made Gde Wisnu Merta Made Hary Sayoga Made Puspa Aridona Made Wahyu Nadaiswara Putra Ni Gst Ayu Kade Ratih Permata Sari Ni Kadek Eka Wati Ni Kadek Maya Isadora Ni Kadek Sinarwati Ni Kadek Wiji Astuti Ni Ketut Wiradnyani Ni Made Dewi Indriyani Ni Made Ratih Despianti Ni Made Ria Oka Antari Ni Nyoman Budiasih Ni Putu Diah JuliantariD Ni Putu Eny Sulistyadewi Ni Putu Noviantari Ni Putu Puspadi Aristyanti Ni Putu Suwariani Novia Esterulina Purba NYOMAN SEMADI ANTARA Pande Komang Suparyana Poppy Diana Sari Purnama Yanti, Gusti Ayu Kade Diana Putu Timur Ina Rahel Br Ginting Rian Lamhot Parasian Hutabarat Rukmi Sari Hartati Rurini Retnowati Sadyasmara, Cokorda Anom Bayu Sagung Ayu Bulan Julia Saraswati Sang Ayu Sri Eka Oktari Sarah Chairunnisa Sasha Patrisia SATRIYAS ILYAS Sixtania Ijo Magho Sri Mulyani Sri Mulyani Suwarini, Ni Putu Tiara Noviyani Tri Susanto Vonny Tanone Yemima Maria Lasma Roha Sitompul Yohannes Eko Putra Simanullang Zainul Fikri