Melola Discovery

← Melola Discovery

Akses terbuka Jurnal

The Influence Of Budget Participation, Budget Goal Clarity, And Accounting Control On The Performance Of Regional Government Organizations

Jurnal Cakrawala Akuntansi · Vol. 15 No. 2 (2023) · hlm. 114–133

DOI
10.22437/jca.v15i2.46735
ISSN
3123-1918, 1979-4851
Terbit
2023-08-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

The aim of this study was provided empirical evidence of the influence of participation in budgeting, clarity of budget targets, and accounting control on the performance of regional apparatus organizations in Bungo District Offices. This research included in quantitative research. The data used in this study are primary data obtained from respondents through questionnaires. The respondents of this study are the chairmans, secretaries, heads of financial subsections, and financial staff. The sample determined by the purposive sampling method. The data analysis method used is multiple linear regression analysis using SPSS 22.0. Hypothesis testing using the F test and t test. The results of this study indicate that: 1) Participation in Budget Arrangement, Budget Targets Clarity, and Accounting Control affect the Performance of Regional Apparatus Organizations, 2) Participation in Budget Arrangement affects the Performance of Regional Apparatus Organizations, 3) Clarity of Budget Objectives influences the Performance of Regional Apparatus Organizations, 4) Accounting Control influences the Organization Performance of Regional Apparatuses.

Kata kunci

Jaringan kolaborasi para penulis

39 penulis · 91 tautan kepenulisan bersama

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • Universitas Jambi
  • Hasanuddin 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
Iskandar SamAfiliasi tidak diketahui3
Amirul MukmininUniversitas Jambi2
Ella MasitaAfiliasi tidak diketahui2
Marzul HidayatAfiliasi tidak diketahui2
David IqroniAfiliasi tidak diketahui2
FortunasariAfiliasi tidak diketahui2
Yudi YudiAfiliasi tidak diketahui2
Ratih KusumastutiAfiliasi tidak diketahui2
Dewi FitriyaniAfiliasi tidak diketahui2
Wahyu Wiguna JanuarAfiliasi tidak diketahui2
Sri RahayuHasanuddin University2
Kevin WaldoAfiliasi tidak diketahui1
Reny HeryantiAfiliasi tidak diketahui1
Angga PratamaAfiliasi tidak diketahui1
Rifal Dwi PutraAfiliasi tidak diketahui1
Reni YustienAfiliasi tidak diketahui1
Sasvira Ismiradita PutriAfiliasi tidak diketahui1
Ilham WahyudiAfiliasi tidak diketahui1
Moria Norberta SiburianAfiliasi tidak diketahui1
Afrizal AfrizalAfiliasi tidak diketahui1
Nurmadia NurmadiaAfiliasi tidak diketahui1
Siska SafiraAfiliasi tidak diketahui1
Abdila Rungki PatmalarsihAfiliasi tidak diketahui1
Ananda Fitri FebrianiAfiliasi tidak diketahui1
Prabu IkhlasAfiliasi tidak diketahui1
Fitrini MansurAfiliasi tidak diketahui1
Pebi SanjayaAfiliasi tidak diketahui1
Luthfi LuthfiAfiliasi tidak diketahui1
Muhammad Rizki FajriAfiliasi tidak diketahui1
Lina SusantiAfiliasi tidak diketahui1
Tasya Bunga ChristiAfiliasi tidak diketahui1
Yuliusman YuliusmanAfiliasi tidak diketahui1
Octa Diva VioletaAfiliasi tidak diketahui1
Ahmad HamdaniAfiliasi tidak diketahui1
Wiwik TiswiyantiAfiliasi tidak diketahui1
Dian Rahayu LestariAfiliasi tidak diketahui1

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://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">The Influence Of Budget Participation, Budget Goal Clarity, And Accounting Control On The Performance Of Regional Government Organizations</dc:title>
	<dc:creator xml:lang="en">Cahyani, Utami Fajar</dc:creator>
	<dc:creator xml:lang="en">Gowon, Muhammad</dc:creator>
	<dc:creator xml:lang="en">Erwati , Misni</dc:creator>
	<dc:subject xml:lang="en">Budget Compilation</dc:subject>
	<dc:subject xml:lang="en">Clarity of Budget Goals</dc:subject>
	<dc:subject xml:lang="en">Accounting Control</dc:subject>
	<dc:subject xml:lang="en">Organizational Performance</dc:subject>
	<dc:description xml:lang="en">The aim of this study was provided empirical evidence of the influence of participation in budgeting, clarity of budget targets, and accounting control on the performance of regional apparatus organizations in Bungo District Offices. This research included in quantitative research. The data used in this study are primary data obtained from respondents through questionnaires. The respondents of this study are the chairmans, secretaries, heads of financial subsections, and financial staff. The sample determined by the purposive sampling method. The data analysis method used is multiple linear regression analysis using SPSS 22.0. Hypothesis testing using the F test and t test. The results of this study indicate that: 1) Participation in Budget Arrangement, Budget Targets Clarity, and Accounting Control affect the Performance of Regional Apparatus Organizations, 2) Participation in Budget Arrangement affects the Performance of Regional Apparatus Organizations, 3) Clarity of Budget Objectives influences the Performance of Regional Apparatus Organizations, 4) Accounting Control influences the Organization Performance of Regional Apparatuses.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2023-08-01</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://online-journal.unja.ac.id/jca/article/view/46735</dc:identifier>
	<dc:identifier>10.22437/jca.v15i2.46735</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi ; 114-133</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46735/21657</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Utami Fajar Cahyani, Muhammad Gowon, Misni Erwati </dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>