Desi Kirana Putri
Accounting Department, Faculty of Economics and Business, University of Jember

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

The Effect of Transparency, Accountability, Supervision, and Community Participation on Budget Management Desi Kirana Putri
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 2 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536179

Abstract

Public sector accounting is accounting used by a public institution or an organization to account for what has been done to the public. One part of the public sector is the Regional Planning and Development Agency (BAPPEDA). Bappeda in carrying out good budget management must apply the principles of transparency, accountability, supervision and community participation. This study aims to determine the effect of transparency, accountability, supervision and community participation on the management of the budget for assistance to the poor. The population in this study were all employees of Bappeda Situbondo Regency. The sampling technique used was purposive sampling with primary data collection by distributing questionnaires according to the criteria of the research sample. The total research sample according to the researcher's criteria is 40 respondents. The data analysis method used is quantitative research with descriptive statistical testing, data instrument testing, classical assumption testing and hypothesis testing. The results of this study indicate that there is a insignificant effect of the variables of transparency, accountability and public participation on the management of the budget for assistance to the poor, while for the supervision variable there is a significant influence on the management of the budget for assistance to the poor.