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All Journal As-Syirkah: Islamic Economic & Financial Journal Optimal: Jurnal Ekonomi dan Manajemen Jurnal Riset Manajemen dan Ekonomi
Tinti Sriyani
Universitas Negeri Medan
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : As-Syirkah: Islamic Economic

 1 
Pengaruh Implementasi Anggaran Berbasis Kinerja terhadap Peningkatan Kinerja Pegawai Badan Usaha Milik Negara: Studi Kasus Pada Perusahaan Listrik Negara (PLN) Ranting Dolok Sanggul Putri Kemala Dewi Lubis; Aulia Nurfitriana; Sharma Juliana Silaban; Sophia Hanum; Tinti Sriyani
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 1 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i1.135

Abstract

In this research, the implementation of performance-based budgeting has a positive and significant impact on improving the performance of State-Owned Enterprises (BUMN) employees. The research method used is quantitative with a population of 51 employees and a sample of 25 people selected through purposive sampling. The results of the validity test show that all measuring instrument items on the variables of performance-based budget implementation and improving the performance of BUMN employees are valid. Apart from that, the data in this study is normally distributed and there is no heteroscedasticity in the regression model. The results of the regression coefficient test show that the implementation of performance-based budgeting has a positive effect on improving the performance of BUMN employees.
Co-Authors Aulia Nurfitriana Bonaraja Purba Hasyim Hasyim Noni Rozaini Putri Kemala Dewi Lubis Sarma Juliana Silaban Sharma Juliana Silaban Sophia Hanum