As-Syirkah: Islamic Economic & Financial Journal
Vol 3 No 1 (2024): As-Syirkah: Islamic Economic & Financial Journal

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 (Unknown)
Aulia Nurfitriana (Universitas Negeri Medan)
Sharma Juliana Silaban (Universitas Negeri Medan)
Sophia Hanum (Universitas Negeri Medan)
Tinti Sriyani (Universitas Negeri Medan)

Article Info

Publish Date
31 Dec 2023

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.

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Journal Info
As-Syirkah: Islamic Economic & Financial Journal
Website

Abbrev

assyirkah

Publisher

Ikatan Dai Indonesia

Subject

Religion Economics, Econometrics & Finance Education Social Sciences

Description

As-Syirkah: Islamic Economic and Financial Journal is a scientific journal published by Ikatan Dai Indonesia (IKADI) in collaboration with Masyarakat Ekonomi Syariah (MES) and Intellectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from academics, researchers ...