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THE ROLE OF BUDGET PLANNING, SIPD, AND HUMAN RESOURCE COMPETENCE IN ENHANCING FINANCIAL PERFORMANCE: EVIDENCE FROM A PROVINCIAL GOVERNMENT AGENCY

Jurnal Cakrawala Akuntansi · Vol. 18 No. 1 (2026) · hlm. 89–106

DOI
10.22437/jca.v18i1.48181
ISSN
3123-1918, 1979-4851
Terbit
2026-02-07
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This research examines the influence of budget planning, the Regional Government Information System (SIPD), and human resource competence on the financial performance of the Regional Agency for Financial and Revenue Management (BPKPD) in Jambi Province. The research is motivated by variations in revenue realization and operational expenditure efficiency observed between 2021 and 2023. A quantitative survey method was employed, with data collected from 10 respondents across six technical divisions. Financial performance was measured using indicators related to budget realization, expenditure efficiency, and compliance with financial management procedures. The data were analyzed using multiple linear regression with SPSS 27. The results indicate that budget planning, SIPD implementation, and human resource competence have a positive and significant effect on financial performance, both individually and explain more than half of the variation in financial performance. These findings provide empirical evidence that effective planning, adequate use of information systems, and competent human resources are important factors in improving financial performance within provincial government agencies.

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  • Hasanuddin University
  • State University of Makassar
  • Universitas Halu Oleo
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Rekan penulisOrganisasiArtikel bersama
Misni ErwatiAfiliasi tidak diketahui3
Rita FriyaniAfiliasi tidak diketahui3
Wiralestari WiralestariAfiliasi tidak diketahui3
Lutfi LutfiState University of Makassar2
Sumarni SumarniHasanuddin University1
Sri RahayuHasanuddin University1
Haryadi HaryadiAfiliasi tidak diketahui1
Wirmie Eka PutraAfiliasi tidak diketahui1
Riski HernandoAfiliasi tidak diketahui1
Yuliana YulianaAfiliasi tidak diketahui1
Dewi fitrianiAfiliasi tidak diketahui1
Widya Sari WendryAfiliasi tidak diketahui1
Rico WijayaAfiliasi tidak diketahui1
Enggar D. P. ArumAfiliasi tidak diketahui1
Istiqomah MalindaAfiliasi tidak diketahui1
Zazatia ZazatiaAfiliasi tidak diketahui1
Muhammad Ariel Jackviando SitumorangAfiliasi tidak diketahui1
Angga PratamaAfiliasi tidak diketahui1
RAHAYU RAHAYUUniversitas Halu Oleo1
Riri Cofantry AnaguswaAfiliasi tidak diketahui1
Susi SusantiAfiliasi tidak diketahui1
Yudi YudiAfiliasi tidak diketahui1
Dica Lady SilveraAfiliasi tidak diketahui1
Daniel Siswanto LubisAfiliasi tidak diketahui1
Siska SafiraAfiliasi tidak diketahui1
Nela SafeliaAfiliasi tidak diketahui1
Putri SamilaAfiliasi tidak diketahui1
Ananda Fitri FebrianiAfiliasi tidak diketahui1
Atik WaddahAfiliasi tidak diketahui1
Salman JumailiAfiliasi tidak diketahui1
Anju SaputraAfiliasi tidak diketahui1
Feny TialonawarmiAfiliasi tidak diketahui1
Ilham WahyudiAfiliasi tidak diketahui1
Muhammad Fiqih Julian RizkiAfiliasi tidak diketahui1
Maulidia Imastary TanAfiliasi tidak diketahui1
Adi Ihsan Syukri AmriAfiliasi tidak diketahui1
Anggina Nola SitumorangAfiliasi 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 ROLE OF BUDGET PLANNING, SIPD, AND HUMAN RESOURCE COMPETENCE IN ENHANCING FINANCIAL PERFORMANCE:  EVIDENCE FROM A PROVINCIAL GOVERNMENT AGENCY</dc:title>
	<dc:creator xml:lang="en">Sari, Istiana Dwi</dc:creator>
	<dc:creator xml:lang="en">Sam, Iskandar</dc:creator>
	<dc:creator xml:lang="en">Olimsar, Fredy</dc:creator>
	<dc:subject xml:lang="en">Budget Planning</dc:subject>
	<dc:subject xml:lang="en">Contingency Theory</dc:subject>
	<dc:subject xml:lang="en">Financial Performance</dc:subject>
	<dc:subject xml:lang="en">Local Goverments Agency</dc:subject>
	<dc:subject xml:lang="en">SIPD</dc:subject>
	<dc:description xml:lang="en">This research examines the influence of budget planning, the Regional Government Information System (SIPD), and human resource competence on the financial performance of the Regional Agency for Financial and Revenue Management (BPKPD) in Jambi Province. The research is motivated by variations in revenue realization and operational expenditure efficiency observed between 2021 and 2023. A quantitative survey method was employed, with data collected from 10 respondents across six technical divisions. Financial performance was measured using indicators related to budget realization, expenditure efficiency, and compliance with financial management procedures. The data were analyzed using multiple linear regression with SPSS 27. The results indicate that budget planning, SIPD implementation, and human resource competence have a positive and significant effect on financial performance, both individually and explain more than half of the variation in financial performance. These findings provide empirical evidence that effective planning, adequate use of information systems, and competent human resources are important factors in improving financial performance within provincial government agencies.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2026-02-07</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/48181</dc:identifier>
	<dc:identifier>10.22437/jca.v18i1.48181</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi; 89 - 106</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/48181/23563</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Istiana Dwi Sari, Iskandar Sam, Fredy Olimsar</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>