Article Per Year (5 Year)
p-Index From 2019 - 2024
1.203
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Soso-Q : Jurnal Manajemen Jurnal Bina Bangsa Ekonomika Kupna Akuntansi: Kumpulan Artikel Akuntansi
Sitanala, Theresia Febiengry
Fakultas Ekonomi, Universitas Pattimura Ambon
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Bina Bangsa Ekonomika

 1 
PENGARUH ANGGARAN BERBASIS KINERJA DAN KESULITAN MENENTUKAN UKURAN KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH Shella Gilby Sapulette; Theresia Febiengry Sitanala
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.426

Abstract

This study aims to empirically examine the effect of performance-based budgeting and the difficulty of determining performance measures on performance accountability using a quantitative approach and tested with SPSS 24. This research was conducted on OPD of Ambon City government with a research sample of 69 employees. The sampling technique uses purposive sampling. The test results show that performance-based budgeting has a positive and significant effect on local government performance accountability, while difficulty determining performance measures does not affect local government performance accountability
Co-Authors Dirk Berly Tehuayo Janet Wilsye Litualy LINDA GRACE LOUPATTY Muhammad Fadila Laitupa Shella Gilby Sapulette Tehupuring, Ronald Thimotina Killay USMANY, ALFRIN ERNEST MARTHEN