Garuda - Garba Rujukan Digital

. Sugiharto

Unknown Affiliation

Author-ID : 3003270

Economics, Econometrics & Finance

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PENGARUH KUALITAS ANGGARAN DAN PENGENDALIAN ANGGARAN TERHADAP EFEKTIVITAS ORGANISASI DI LINGKUNGAN PEMERINTAHAN KOTA JAMBI . Sugiharto
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 2 (2015): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

The research goal is to analyze and demonstrate empirically on Effect of Budget and Budgetary Control Quality Organizational Effectiveness Against Government within the City of Jambi either partially or simultaneously and determine the amount of the impact or effect of the Budget and Budgetary Control Quality Organizational Effectiveness Against Government within the City of Jambi. Techniques or methods used in data collection in the study with the technique or method of purposive random sampling ( purposive sampling / Judgement ) conducted by survey method by distributing research instruments / questionnaires to the respondents with a list of questions / questionnaire , further explanation is given orally, in addition to the also carried out interviews with 39 respondents from the Government on education in the work environment where every SKPDs City of Jambi taken 5 of the respondents as the study sample, obtained from distributing questionnaires or quoestioner with total 195 questionnaire respondents . Distribution of 195 questionnaires , 163 were returned , which can not be processed 32 , and the data that can be processed is 158 questionnaire. Based on calculations of data analysis program SPSS 20 , the description of the results obtained in testing the hypothesis that a partial ( t-test ) , it is known that the partial hypothesis 1.1 which states that the quality of the budget significantly affect the effectiveness of government organizations and the city of Jambi 1.2 hypothesis which states control budget significantly affect organizational effectiveness Jambi city government is evidenced by the value of the t-test at α 0.05 is above 1,725 t count on the quality of budgetary control budgetary 6.670 and 6.195 and simultaneous hypothesis testing ( test - F ) , it is known that simultaneous hypothesis 2 stated that the quality of budget and budgetary control significantly affects organizational effectiveness Jambi city government is proved by the calculated value of the F - test results on α - F 3.14 0.05 above is 163.627 . The role of the quality of budget and budgetary control that influence organizational effectiveness in the provincial city administration has been shown by the evidence that the factors contained in the variable quality of budget and budgetary control is able to significantly positively encourages the creation of organizational effectiveness . If an increase in the quality and budget control simultaneously ( concurrently ) it will improve organizational effectiveness indicators Jambi city government. Key words: Quality Budget , Budgetary Control and Organizational Effectiveness

PENGARUH AUDIT MANAJEMEN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN KINERJA KARYAWAN PADA PT PLN (PERSERO) RAYON BLAMBANGAN UMPU PROVINSI LAMPUNG . Sugiharto
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK PT PLN persero blambangan umpu, Lampung province, is a state-owned company that operates in the electricity sector, from outside operating power plants to transmitting to the public for all Indonesian people, showing a decline in employee performance. This problem have a lot of existence; delay in work, ineffective internal control and the implementation of human resource management audits that are not optimal and its run into the errors in the operation of power plants and transmissions that are not yet optimal. This is partly influenced by the human resource management audits. The population and sample in this study were as many as 40 employees, all of whom were made into the population, with the type and design of the research used exploratory and causality with associative problem formulations. Based on the results of research, human resource management audits have an effect on employee performance, from the results of the t test, the significance is smaller than Alpha 0.05, which means that Ho is rejected and Ha is Accepted. A correlation coefficient which states the closeness of the relationship is strong and positive of 0.536. With a determination coefficient of 28.7%. The conclusion of this study states tell that the hypothesis of human resource management audits affect employee performance is acceptable Keywords : Human Resource Management Audits, Employee Performance

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