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All Journal Jurnal Mantik Jurnal Ipteks Terapan : research of applied science and education
Keulana Erwin
Universitas Sumatera Utara
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Journal : Jurnal Mantik

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The Influence of Participation in Budgeting, Budget Evaluation, and Accountability Accounting on Managerial Performance in Regional Apparatus Organizations (Opd) Deli Serdang Regency Intan Wahyuni Nasution; Erlina; Keulana Erwin
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2544

Abstract

This study aims to examine and analyze the effect of Budgeting Participation, Budget Evaluation, and Accountability Accounting on the Managerial Performance of Regional Apparatus Organizations (OPD) Deli Serdang Regency. The type of research used is causal research. The population in this study is the manager of the work unit or structural officials at the Deli Serdang Regency Government's Regional Apparatus Organization Work Unit, amounting to 124 people from 31 OPD. The data in this study are primary data and data collection techniques using questionnaires. The data analysis method used in this research is structural equation modeling-partial least square (SEM-PLS) using SmartPLS software. The results of this study indicate that Participation in Budgeting, Budget Evaluation, and Accountability Accountability each has a significant positive effect on the Managerial Performance of Regional Apparatus Organizations (OPD) Deli Serdang Regency. This means that if Participation in Budgeting, Budgeting Evaluation, and Accountability is increased, it will improve managerial performance.
The Effect Of The Implementation Of The Regional Financial Management Information System (Sipkd), The Government's Internal Control System (Spip) And The Role Of Internal Auditors On The Quality Of The Finansial Statements Of The Binjai City Goverment Wintari Harahap; Erlina; Keulana Erwin
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2613

Abstract

The objective of this study was to analyze and determine the effect of the implementation of the Regional Financial Management Information System (SIPKD), the Government’s Internal Control System and the Role of Internal Auditors on the Quality of Financial Statements of the Binjai City Government. The type of research used is causal research. The population in this study was SKPD employees of the Binjai City district Goverment which amounted to 124 employees from 42 SKPD. The research data was obtained from questionnaire (primary). The data analysis method used is structural equation modeling-partial least square (SEM-PLS) using SmartPLS software. The results of this study show that the Regional Financial Management Information System (SIPKD), the Government’s Internal Control System (SPIP) and the Role of Government Internal Auditors each have a significant positive effect on the Quality of The Financial Statements of the Binjai City Government. This means that if the Financial Management Information System, internal control system and the role of internal auditors are improved, it will improve the quality of financial statements.
Co-Authors Adam Afiezan Dena Viona Br Kembaren Elisa Fransiska Girsang Erlina Erlina H. Adam Afiezan Intan Wahyuni Nasution Meidarti Gea Pesta Maria Pasaribu Roma Gunarty Pakpahan Sri Wahyuni Tulus Manurung Virna Natasya Angeli Siburian Wintari Harahap