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Jurnal
Leveraging Technology in Accounting for Entrepreneurial Insight into Government Budgeting Efficiency
Aptisi Transactions on Technopreneurship (ATT)
ISSN 2656-8888, 2655-8807
Terbit 2023-11-13
Penerbit Pandawan
Bahasa en
Abstrak
This research aims to assess the impact of the clarity of budget objectives and reporting systems on government performance accountability, with accounting control serving as a moderating factor. The study was conducted within the Wonosobo Regency Regional Organization. Purposive sampling was employed to select 75 respondents, comprising officials responsible for financial reporting and accountability within their roles, including the Head of Finance, finance staff, and treasurer. Multiple linear regression was utilized for data analysis. Empirical evidence supports the notion that the clarity of budget goals and reporting systems has a positive influence on government agency performance accountability. Through moderation analysis, it was empirically demonstrated that accounting control can act as a moderating variable, negatively affecting the influence of budget goal clarity on agency performance responsibilities. However, accounting control can also serve as a moderating variable, positively affecting the influence of reporting systems on government performance.
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Sumber metadata: OAI-PMH (metadata jurnal) https://att.aptisi.or.id/index.php/att/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 6 Nov 2026.
Metadata asli (oai_dc)
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<dc:title xml:lang="en">Leveraging Technology in Accounting for Entrepreneurial Insight into Government Budgeting Efficiency</dc:title>
<dc:creator xml:lang="en">Setyowati, Widhy</dc:creator>
<dc:creator xml:lang="en">Setiyono, Taufiq Andre</dc:creator>
<dc:creator xml:lang="en">Gung, Ge</dc:creator>
<dc:creator xml:lang="en">Novriyanti, Bunga</dc:creator>
<dc:creator xml:lang="id">rii, Kim beom</dc:creator>
<dc:subject xml:lang="en">Performance Accountability</dc:subject>
<dc:subject xml:lang="en">Budget Target Clarity</dc:subject>
<dc:subject xml:lang="en">Reporting System</dc:subject>
<dc:subject xml:lang="en">Accounting Control</dc:subject>
<dc:description xml:lang="en">This research aims to assess the impact of the clarity of budget objectives and reporting systems on government performance accountability, with accounting control serving as a moderating factor. The study was conducted within the Wonosobo Regency Regional Organization. Purposive sampling was employed to select 75 respondents, comprising officials responsible for financial reporting and accountability within their roles, including the Head of Finance, finance staff, and treasurer. Multiple linear regression was utilized for data analysis. Empirical evidence supports the notion that the clarity of budget goals and reporting systems has a positive influence on government agency performance accountability. Through moderation analysis, it was empirically demonstrated that accounting control can act as a moderating variable, negatively affecting the influence of budget goal clarity on agency performance responsibilities. However, accounting control can also serve as a moderating variable, positively affecting the influence of reporting systems on government performance.</dc:description>
<dc:publisher xml:lang="en">Pandawan</dc:publisher>
<dc:date>2023-11-13</dc:date>
<dc:type>info:eu-repo/semantics/article</dc:type>
<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
<dc:format>application/pdf</dc:format>
<dc:identifier>https://att.aptisi.or.id/index.php/att/article/view/340</dc:identifier>
<dc:identifier>10.34306/att.v5i3.340</dc:identifier>
<dc:source xml:lang="en">Aptisi Transactions on Technopreneurship (ATT); Vol. 5 No. 3 (2023): November; 251-260</dc:source>
<dc:source xml:lang="id">Aptisi Transactions On Technopreneurship (ATT); Vol 5 No 3 (2023): November; 251-260</dc:source>
<dc:source>2656-8888</dc:source>
<dc:source>2655-8807</dc:source>
<dc:source>10.34306/att.v5i3</dc:source>
<dc:language>en</dc:language>
<dc:relation>https://att.aptisi.or.id/index.php/att/article/view/340/233</dc:relation>
<dc:rights xml:lang="en">Copyright (c) 2023 Widhy Setyowati, Taufiq Andre Setiyono, Ge Gung, Bunga Novriyanti</dc:rights>
<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>
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APA 7
Setyowati, W., Setiyono, T. A., Gung, G., Novriyanti, B., & rii, K. b. (2023). Leveraging Technology in Accounting for Entrepreneurial Insight into Government Budgeting Efficiency. Aptisi Transactions on Technopreneurship (ATT), 5(3), 251–260. https://doi.org/10.34306/att.v5i3.340
Salin
IEEE
W. Setyowati, T. A. Setiyono, G. Gung, B. Novriyanti, and K. b. rii, “Leveraging Technology in Accounting for Entrepreneurial Insight into Government Budgeting Efficiency,” Aptisi Transactions on Technopreneurship (ATT), vol. 5, no. 3, pp. 251–260, 2023, doi: 10.34306/att.v5i3.340.
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