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Jurnal

PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH STUDI PADA SKPD PEMERINTAH KOTA JAYAPURA

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 13 No. 2 (2020)

DOI
10.52062/jakd.v13i2.1439
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze the Effect of Characteristics of Budget Objectives and Regional Financial Management on the Performance of Local Governments in Jayapura City in order to realize good governance, and to know the factors that influence the Performance of Local Government. The data collection technique used in this study was primarily by using a questionnaire through the surveymethod for Civil Servants (PNS), namely the head of the section and sub-section in the 28 Regional Government Work Unit (SKPD) of the Jayapura City Government. The sampling technique uses purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that the characteristics ofthe Budget Objective: there is no influence between budgetary participation on the performance of local governments, there is a positive and significant influence between the clarity of budget objectives on local government performance, there is no influence between budget feedback on local government performance, there is no influence between evaluation of the budget for the performance of local governments, there is no influence between the difficulty of budget objectives on the performance of local governments, there is a positive and significant influence on regional financial management on the performance of local governments

Collaboration network of the authors

40 authors · 118 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Paulus K. Allo LayukAffiliation unknown4
Siti RofingatunAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Klara WonarAffiliation unknown3
Bill J. C PangayowAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Theo AllolayukAffiliation unknown3
Meinarni AsnawiAffiliation unknown3
Hesty Theresia SalleAffiliation unknown3
Bill PangayowAffiliation unknown2
Juliana WaromiAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Anthonius H.C. WijayaAffiliation unknown2
Nelly Austin FonatabaAffiliation unknown2
Adolf Z.D SiahayAffiliation unknown2
Novalia H. BleskaditAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Dein S MarandofAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Axamina WananeAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Meylani Ira IreeuwAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Ari ArdiantiAffiliation unknown1
Cindy ArifaniAffiliation unknown1
Andika RanteAffiliation unknown1
Dewi RasmiAffiliation unknown1
Irvan Krisna ArsadAffiliation unknown1
Vania Annissa HolleAffiliation unknown1

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/JAKED/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 KARAKTERISTIK TUJUAN ANGGARAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH STUDI PADA SKPD PEMERINTAH KOTA JAYAPURA</dc:title>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Matani, Cornelia D.</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the Effect of Characteristics of Budget Objectives and Regional Financial Management on the Performance of Local Governments in Jayapura City in order to realize good governance, and to know the factors that influence the Performance of Local Government. The data collection technique used in this study was primarily by using a questionnaire through the surveymethod for Civil Servants (PNS), namely the head of the section and sub-section in the 28 Regional Government Work Unit (SKPD) of the Jayapura City Government. The sampling technique uses purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that the characteristics ofthe Budget Objective: there is no influence between budgetary participation on the performance of local governments, there is a positive and significant influence between the clarity of budget objectives on local government performance, there is no influence between budget feedback on local government performance, there is no influence between evaluation of the budget for the performance of local governments, there is no influence between the difficulty of budget objectives on the performance of local governments, there is a positive and significant influence on regional financial management on the performance of local governments</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1439</dc:identifier>
	<dc:identifier>10.52062/jakd.v13i2.1439</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 13 No. 2 (2018)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 13 No 2 (2018)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v13i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1439/1138</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>