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Journal : Jurnal Mahasiswa Akuntansi Samudra

DETERMINAN KINERJA ANGGARAN BERBASIS VALUE FOR MONEY PADA SEKTOR PUBLIK (Studi pada SKPD Aceh Tamiang) Puspita Sari; Nurlaila Hanum; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.365 KB) | DOI: 10.33059/jmas.v2i5.4202

Abstract

This study aims to determine the effect of accountability, timeliness and internal control on value for money-based budget performance in the public sector (study on SKPD Aceh Tamiang). The population of this study are people who are involved in budgeting and understand the budget at the Aceh Tamiang SKPD as many as 32 SKPD. The sampling technique used the Saturated Sample method where all SKPDs were sampled. Data were collected by distributing questionnaires to 96 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Sciences). The results showed that simultaneously the variables of accountability, timeliness, and internal control had a significant effect on value for money-based budget performance. While partially shows that the variables of accountability and internal control have a significant influence on the performance of the value for money-based budget. While the timeliness variable has no effect on value for money based budget performance.
PENGARUH PARTISIPASI ANGGARAN, AKUNTANSI PERTANGGUNGJAWABAN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARATUR PEMERINTAH DI KOTA LANGSA Juraida Anis; Nurlaila Hanum; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.891 KB) | DOI: 10.33059/jmas.v3i2.4907

Abstract

Studi ini bertujuan untuk membahas pengaruh Partisipasi Anggaran, Akuntansi Pertanggungjawaban dan Gaya Kepemimpinan terhadap Kinerja Aparatur Pemerintah. Penelitian ini dilakukan pada seluruh SKPK di Kota Langsa menggunakan data primer. Metode yang digunakan dalam pengumpulan data dengan menyebarkan kuesioner dan dengan mengunakan alat ukur berupa uji validitas dan uji reliabilitas. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil studi menunjukkan bahwa partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja aparatur pemerintah, akuntansi pertanggungjawaban berpengaruh positif dan signifikan terhadap kinerja aparatur pemerintah. Sedangkan gaya kepemimpinan tidak berpengaruh signifikan terhadap kinerja aparatur pemerintah, secara simultan partisipasi anggaran, akuntansi pertanggungjawaban dan gaya kepemimpinan berpengaruh signifikan terhadap kinerja aparatur pemerintah.
PENGARUH EFEKTIVITAS EFISIENSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN BADAN USAHA MILIK GAMPONG (BUMG) (Studi Pada Kecamatan Kluet Tengah Kabupaten Aceh Selatan) Rima Melati; Nasrul kahfi Lubis; Nurlaila Hanum
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.953 KB) | DOI: 10.33059/jmas.v3i5.6319

Abstract

This research was carried out in order to understand how much influence Effectiveness, Efficiency and Accountability had on the Management of Gampong-Owned Enterprises (BUMG) (a case study in Kluet Tengah District, South Aceh Regency). The population taken in this study are villages that have Gampong-Owned Enterprises (BUMG) as many as 11 villages. The sampling technique used is purposive sampling, purposive sampling is the determination of a sample based on the size used to determine something. To collect data, it was done by distributing questionnaires in the form of questions to 55 respondents and then the data obtained were analyzed using SPSS (Statistical Program for Social Science). The type of data used in this study is quantitative data and analyzed using multiple linear regression. The results in this study indicate that effectiveness has a positive and significant effect on the management of Gampong-Owned Enterprises (BUMG), efficiency also has a positive and significant effect on the management of Gampong-Owned Enterprises (BUMG), and accountability has a positive and significant effect on the management of BUMG.