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The Role of Remuneration in Improving Budget Implementation Performance: Study at Public Service Agency Universities

Management Analysis Journal · Vol. 12 No. 1 (2023) · hlm. 126–136

DOI
10.15294/maj.v12i1.67525
ISSN
2502-1451, 2252-6552
Terbit
2023-03-31
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The study aims to analyze the effect of understanding financial information systems, competence, understanding of laws and regulations, and training on budget execution performance. The evaluation of budget execution performance is an important indicator of the acceleration and modernization of budget execution in a professional, open, effective, efficient, and responsible manner with the principles of financial management. Additionally, this research also examines whether remuneration serves as a reinforcement or moderation in improving budget execution performance. The research method used is a quantitative approach, analyzing causality between variables. The study used a saturated sample of 117 employees working in the finance sector at Universitas Negeri Semarang. The results of the study demonstrate that only the competency variable has an effect on budget execution performance. The variables of understanding financial information systems, understanding laws and regulations, and training do not have an impact on the performance of budget execution. The research proves that remuneration moderates the effect of competence on budget execution performance. Other variables in this study are not moderated by remuneration on budget execution performance. The research implication is to optimize competence and remuneration to achieve budget execution performance according to planning

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14 penulis · 18 tautan kepenulisan bersama · 4 lintas organisasi

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  • Universitas Halu Oleo
  • Universitas Serambi Mekkah
  • Sriwijaya University
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
La Ode NafiuUniversitas Halu Oleo1
Muhammad Amrullah PagalaUniversitas Halu Oleo1
Fery Indradewi ArmadanyUniversitas Halu Oleo1
Sri WahyuniUniversitas Halu Oleo1
Juhaepa JuhaepaUniversitas Halu Oleo1
Ratna SupiyahUniversitas Halu Oleo1
Surdin SurdinUniversitas Halu Oleo1
Dian AswitaUniversitas Serambi Mekkah1
Ikramullah ZeinUniversitas Serambi Mekkah1
Abubakar HamzahAfiliasi tidak diketahui1
Miksusanti MiksusantiSriwijaya University1
Wiwin WiwinSriwijaya University1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/maj/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-US">The Role of Remuneration in Improving Budget Implementation Performance: Study at Public Service Agency Universities</dc:title>
	<dc:creator>Herlina, Herlina</dc:creator>
	<dc:creator>Isnowati, Sri</dc:creator>
	<dc:description xml:lang="en-US">The study aims to analyze the effect of understanding financial information systems, competence, understanding of laws and regulations, and training on budget execution performance. The evaluation of budget execution performance is an important indicator of the acceleration and modernization of budget execution in a professional, open, effective, efficient, and responsible manner with the principles of financial management. Additionally, this research also examines whether remuneration serves as a reinforcement or moderation in improving budget execution performance. The research method used is a quantitative approach, analyzing causality between variables. The study used a saturated sample of 117 employees working in the finance sector at Universitas Negeri Semarang. The results of the study demonstrate that only the competency variable has an effect on budget execution performance. The variables of understanding financial information systems, understanding laws and regulations, and training do not have an impact on the performance of budget execution. The research proves that remuneration moderates the effect of competence on budget execution performance. Other variables in this study are not moderated by remuneration on budget execution performance. The research implication is to optimize competence and remuneration to achieve budget execution performance according to planning</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-03-31</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-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/maj/article/view/67525</dc:identifier>
	<dc:identifier>10.15294/maj.v12i1.67525</dc:identifier>
	<dc:source xml:lang="en-US">Management Analysis Journal; Vol 12 No 1 (2023): Management Analysis Journal; 126-136</dc:source>
	<dc:source>2502-1451</dc:source>
	<dc:source>2252-6552</dc:source>
	<dc:source>10.15294/maj.v12i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/maj/article/view/67525/24002</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Management Analysis Journal</dc:rights>
</oai_dc:dc>