Melola Discovery

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Jurnal

PENGARUH ANGGARAN BERBASIS KINERJA, SISTEM PELAPORAN KEUANGAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA BALAI PENJAMINAN MUTU PENDIDIKAN (BPMP) PROVINSI PAPUA

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 5 No. 2 (2023) · pp. 84–94

DOI
10.52062/.v5i2.3199
Published
2023-08-18
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

AbstractThis Study aims to find out how big the Performance-Based Budget, Financial Reporting System, Accounting Control, and Accountability of Government Agency Performance at the Papua Province BPMP is both simultaneously and partially. This Research is a research with a Quantitative Descriptive Approach. the type of data used is quantitative data. The population in this study is all employees who are assembled in the sakip team, and are involved in the financial process, the preparation of program performance drafts, budgets, and performance reporting and evaluation. This study included a survey study in which 70 samples were saturated samples and used questionnaires as a tool for collecting data. Data Analyzed using multiple regression analysis with the help of the SPSS Version 25 program. The results showed that the Performance-Based Budget variable partially had a Significant Positive Effect on The Accountability of Government Agency Performance. Meanwhile, the Financial Reporting System Variables have no Significant Effect on the Accountability of Government Agency Performance. Accounting Control Has a Significant Positive Effect on Accountability of Government Agency Performance at the Papua Provincial BPMP. Keywords: Performance-Based Budgets; Financial Reporting System; Accounting Control; Accountability of Government Agency Performance.  AbstrakPenelitian ini bertujuan untuk mengetahui seberapa besar Kinerja Anggaran Berbasis Kinerja, Sistem Pelaporan Keuangan, Pengendalian Akuntansi, dan Akuntabilitas Kinerja Instansi Pemerintah pada BPMP Provinsi Papua baik secara simultan maupun parsial. Penelitian ini merupakan penelitian dengan Pendekatan Deskriptif Kuantitatif. jenis data yang digunakan adalah data kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai yang tergabung dalam tim sakip, dan terlibat dalam proses keuangan, penyusunan rancangan program kinerja, anggaran, serta pelaporan dan evaluasi kinerja. Penelitian ini termasuk penelitian survei dimana 70 sampel merupakan sampel jenuh dan menggunakan kuesioner sebagai alat pengumpulan data. Analisis data menggunakan analisis regresi berganda dengan bantuan program SPSS Versi 25. Hasil penelitian menunjukkan bahwa variabel Anggaran Berbasis Kinerja secara parsial berpengaruh positif signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah. Sedangkan Variabel Sistem Pelaporan Keuangan tidak berpengaruh Signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah. Pengendalian Akuntansi Berpengaruh Positif Signifikan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada BPMP Provinsi Papua. Kata Kunci: Anggaran Berbasis Kinerja; Sistem Pelaporan Keuangan; Pengendalian Akuntansi; Akuntabilitas Kinerja Instansi Pemerintah.

Collaboration network of the authors

40 authors · 103 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Rudiawie LarasatiAffiliation unknown4
Kurniawan PatmaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Pascalina V. S SesaAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Aaron M.A. SimanjuntakAffiliation unknown2
Bill PangayowAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Rama Soyan Arung LambaAffiliation unknown2
Jefri ImbiriAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
RiskianiAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Hasnia HasniaAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Mariolin SanggenafaAffiliation unknown1
Budianto NgoAffiliation unknown1
Andhika Dwi AbriyantiAffiliation unknown1
Mariolin A. SanggenafaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Agarita Clara WomsiworAffiliation unknown1
Andi SetiawanAffiliation unknown1
Abner SP MarlissaAffiliation unknown1
Ruth TambunanAffiliation unknown1
Novalia H. BleskaditAffiliation unknown1
Cindy W. C. HallatuAffiliation unknown1
Elia M. TandililingAffiliation unknown1
Nurlian NurlianUniversitas Halu Oleo1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH ANGGARAN BERBASIS KINERJA, SISTEM PELAPORAN KEUANGAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA BALAI PENJAMINAN MUTU PENDIDIKAN (BPMP) PROVINSI PAPUA</dc:title>
	<dc:creator>Saptarinur, Rizka</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:description xml:lang="en-US">AbstractThis Study aims to find out how big the Performance-Based Budget, Financial Reporting System, Accounting Control, and Accountability of Government Agency Performance at the Papua Province BPMP is both simultaneously and partially. This Research is a research with a Quantitative Descriptive Approach. the type of data used is quantitative data. The population in this study is all employees who are assembled in the sakip team, and are involved in the financial process, the preparation of program performance drafts, budgets, and performance reporting and evaluation. This study included a survey study in which 70 samples were saturated samples and used questionnaires as a tool for collecting data. Data Analyzed using multiple regression analysis with the help of the SPSS Version 25 program. The results showed that the Performance-Based Budget variable partially had a Significant Positive Effect on The Accountability of Government Agency Performance. Meanwhile, the Financial Reporting System Variables have no Significant Effect on the Accountability of Government Agency Performance. Accounting Control Has a Significant Positive Effect on Accountability of Government Agency Performance at the Papua Provincial BPMP. Keywords: Performance-Based Budgets; Financial Reporting System; Accounting Control; Accountability of Government Agency Performance.  AbstrakPenelitian ini bertujuan untuk mengetahui seberapa besar Kinerja Anggaran Berbasis Kinerja, Sistem Pelaporan Keuangan, Pengendalian Akuntansi, dan Akuntabilitas Kinerja Instansi Pemerintah pada BPMP Provinsi Papua baik secara simultan maupun parsial. Penelitian ini merupakan penelitian dengan Pendekatan Deskriptif Kuantitatif. jenis data yang digunakan adalah data kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai yang tergabung dalam tim sakip, dan terlibat dalam proses keuangan, penyusunan rancangan program kinerja, anggaran, serta pelaporan dan evaluasi kinerja. Penelitian ini termasuk penelitian survei dimana 70 sampel merupakan sampel jenuh dan menggunakan kuesioner sebagai alat pengumpulan data. Analisis data menggunakan analisis regresi berganda dengan bantuan program SPSS Versi 25. Hasil penelitian menunjukkan bahwa variabel Anggaran Berbasis Kinerja secara parsial berpengaruh positif signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah. Sedangkan Variabel Sistem Pelaporan Keuangan tidak berpengaruh Signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah. Pengendalian Akuntansi Berpengaruh Positif Signifikan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada BPMP Provinsi Papua. Kata Kunci: Anggaran Berbasis Kinerja; Sistem Pelaporan Keuangan; Pengendalian Akuntansi; Akuntabilitas Kinerja Instansi Pemerintah.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2023-08-18</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
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	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3199</dc:identifier>
	<dc:identifier>10.52062/.v5i2.3199</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 5 No. 2: November 2022; 84-94</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 5 No 2: November 2022; 84-94</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3199/2431</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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