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Articles de revues sur le sujet « Budget accountability »

Auteur : Grafiati

Publié le 7 juin 2025

Mis à jour le 2 août 2025

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1

Simanjuntak, Arthur, Septony B. Siahaan, Duma Rahel Situmorang, and Duma Megaria Elisabeth. "Factors Affecting Accountability Government Institution Performance." Accounting Analysis Journal 12, no. 2 (2023): 112–22. http://dx.doi.org/10.15294/aaj.v12i2.61983.

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Purpose : The purpose of this empirical study is to investigate the influence of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets on the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Method : This study employs a causative contextual research approach. The population for this study consists of 119 individuals. Primary data for this research were collected using an empirical approach, which involved the distribution of questionnair

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Yasa Wirama, I. Made, and Ni Gusti Putu Wirawati. "Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Kinerja pada Satuan Kerja Perangkat Daerah Kabupaten Badung." E-Jurnal Akuntansi 29, no. 1 (2019): 17. http://dx.doi.org/10.24843/eja.2019.v29.i01.p02.

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The purpose of this study is to determine the effect of regional financial management on performance accountability in the regional work unit of Badung Regency. To determine the influence of regional financial management, four variables are used to measure it, namely budget planning (X1), implementation/implementation of the budget (X2), reporting/budget accountability (X3), and performance evaluation (X4). Method of determined sample in this study used purposive sampling technique, so that obtained a total sample of 100 people consisted of the Regional Government Budget Team. The data analysi

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Suriani, Seri. "The Effect of Performance-Based Budgeting Implementation towards the Institution Performance Accountability (Case Study: Wajo)." Information Management and Business Review 7, no. 4 (2015): 6–22. http://dx.doi.org/10.22610/imbr.v7i4.1158.

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This study aimed at finding out empirical evidences whether the application of performance-based budgeting affected the performance accountability of Wajo government, seeing the effects of the application of performance-based budgeting to performance accountability of government agencies using four variables, namely, the budget planning (X1), the implementation of the budget (X2), the budget reporting/accountability (X3), and the performance evaluation (X4). In this study, the samples were 100 people. They are from 33 regional work units (SKPD) which consists of a team of Local Government Budg

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Musiega, Anita, Lizah Nyawira, Benjamin Tsofa, et al. "Budget monitoring, accountability practices and their influence on the efficiency of county health systems in Kenya." PLOS Global Public Health 3, no. 11 (2023): e0001908. http://dx.doi.org/10.1371/journal.pgph.0001908.

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Public Finance Management (PFM) practices influence the attainment of health system goals. PFM processes are implemented within the budget cycle which entails the formulation, execution, and monitoring of government budgets. Budget monitoring and accountability actors, structures, and processes are important in improving the efficiency of health systems. This study examined how the budget monitoring and accountability processes influence the efficiency of county health systems in KenyaWe conducted a qualitative case study of four counties in Kenya selected based on their relative technical eff

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Abdullah, M. Ikbal, Sudirman, Rahma Masdar, Muhammad Din, and Muhammad Fikram Firman. "Antecedents of the Accountability in Indonesian Local Government Financial Reporting." International Journal of Professional Business Review 7, no. 5 (2022): e0709. http://dx.doi.org/10.26668/businessreview/2022.v7i5.e709.

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Purpose: This study aims to analyze the role of the government’s budget supervision on financial accountability to reduce fraud against the local government budgets. Theoretical framework: The theoretical framework from Gabrini (2013) highlights the importance for organizations to design and manage financial reports and audits to maintain legitimacy, along with the increasing demands for transparency and accountability of public organizations today. Design/methodology/approach: To achieve this goal, the data used in this study is secondary data sourced from the central and regional government’

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Mujennah, Mujennah, Budi Artinah, and Safriansyah Safriansyah. "PERFORMANCE-BASED BUDGETING AS SURVEILLANCE FOR THE ACCOUNTABILITY OF LOCAL GOVERNMENTS." Asia Proceedings of Social Sciences 4, no. 3 (2019): 125–28. http://dx.doi.org/10.31580/apss.v4i3.820.

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Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are c

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Shahib, Habib Muhammad, Muhammad Ridwan Hasanuddin, Yasmi Nurdin, Siprianus Palete, Fenny Mika, and Reski Rahayu Saputri. "Akuntabilitas dan Transparansi Anggaran Pemerintah di Era Covid-19 Pada Website Pemerintah Daerah Se-Indonesia." Jurnal Transformative 8, no. 1 (2022): 102–27. http://dx.doi.org/10.21776/ub.transformative.2022.008.01.5.

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This study attempts to present an analysis to assess the accountability and transparency of local government budgets in the Covid-19 era across Indonesia. This study used content analysis on official local government websites across Indonesia with reference to previous research. The results of this study revealed that the alignment between accountability and budget transparency was not maximized. Based on the tables and graphs, the provincial government that reached the highest percentage of 24% are Maluku and West Kalimantan provinces. At the same time, the lowest was in Papua and West Papua

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Indrijawati, Aini, Darmawati, Fithyani Anwar, Fatmawati, and Samsinar. "Accountability for village financial management: Clarity of budget targets and competency of village financial management officials." Asian Development Policy Review 12, no. 3 (2024): 281–303. http://dx.doi.org/10.55493/5008.v12i3.5170.

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This study examines how community participation, clarity of budget targets and the competence of village officials impact village financial accountability. Understanding these factors is crucial for enhancing financial performance, reducing corruption risks and ensuring effective and efficient budget utilization in villages. This research adopts a quantitative approach with an associative design to explore causal relationships among variables. Multiple linear regression was used for data analysis. The findings indicate a significant impact of community participation, clarity of budget targets

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Amol, Febriyanti. "E-PROCUREMENT MEMODERASI PENGARUH STRATEGI TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENYERAPAN ANGGARAN PENGADAAN BARANG/JASA DI NUSA TENGGARA BARAT." Journal of Management : Small and Medium Enterprises (SMEs) 14, no. 1 (2021): 17–31. http://dx.doi.org/10.35508/jom.v14i1.3907.

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The objective of this reaserch is to know and analyze impact of e-procurement on transparancy and accountability strategies for the budget absrorption of goods/services in NTB. The population and sample in this study is the users from all instance in NTB that using e-procurement (specifically e-purchasing based on e-catalogue). In this study did not use samples because all participants became respondents, 30 respondents. The analysis technique is using Multiple Regression Model - Moderated Regression Analysis. The results is the strategy of transparency and accountability has no significant on

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Dhevi Sukma Dewi, Ni Wayan, and I. Ketut Alit Suardana. "Budaya Organisasi, Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah." E-Jurnal Akuntansi 30, no. 12 (2020): 3121. http://dx.doi.org/10.24843/eja.2020.v30.i12.p10.

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Public accountability and openness are part of good governance principles. The aim of this research is to know the influence of organizational culture, the clarity of budget targets, and the reporting system on the performance accountability of Badung Regency OPD. The research methods used are survey methods by spreading questionnaires to the Head of OPD, Head of Sub Division of General and Planning, and Head of Sub Division of Financial and Accounting. The data analysis technique used is multiple linear regression. The results showed that the clarity of the budget target was positively influe

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Dong-Seok Oak. "Legislation-based Budget and Accountability." Journal of Budget and Policy 6, no. 1 (2017): 1–39. http://dx.doi.org/10.35525/nabo.2017.6.1.001.

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Dini Indriyani and Muhammad Shulthoni. "Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Pekalongan." Jurnal Akuntansi dan Audit Syariah (JAAiS) 5, no. 2 (2024): 138–53. https://doi.org/10.28918/jaais.v5i2.8726.

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The change in regional budget standards is to create regional budgets accurately and economically, efficiently, and effectively that represent the interests and aspirations of local communities in relation to regional financial management. Accountability must be fulfilled by the government by looking at the budget, accounting control, and reporting system. The purpose of this study is to determine the effect of accounting control, reporting system, and clarity of budget targets on the accountability of the performance of government agencies of Pekalongan Regency. This research belongs to the t

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Muljo, Hery Harjono, Heny Kurniawati, and Pahala Pahala. "Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Anggaran." Binus Business Review 5, no. 2 (2014): 537. http://dx.doi.org/10.21512/bbr.v5i2.1014.

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The purpose of this study is to determine the relationship of the application of the principles of good governance such as the principles of accountability and transparency, which is carried out on budget management. The method is quantitative approach. Three hypotheses is proposed in this study. First, whether accountability affects Budget Management, second, whether Transparency affects the Budget Management and third, whether Accountability and Transparency does affect the Budget Management. Research states that accountability is positively associated with budget management, transparency is

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Agustiani, Agustiani, and Nahariah Nahariah. "Akuntabilitas Pengelolaan Anggaran Tahun 2014-2015 Pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Bone." Jurnal Ilmiah Al-Tsarwah 2, no. 1 (2019): 71–90. http://dx.doi.org/10.30863/al-tsarwah.v2i1.280.

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This study aims to find out (1) What is the description of the implementation of performancebased Budget management accountability at the Regional Financial and Asset Management Agency of the Regency. Bone. (2) Constraints in implementing performance-based Budget Management accountability at the Regional Financial and Asset Management Agency, Kab. Bone. (3) What is the solution to the obstacles to the implementation of performance-based Budget Management accountability at the Regional Financial and Asset Management Agency of the Regency. Bone. The results of this study indicate that in the bud

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Ulandari, Ajeng Dwi, and Tituk Diah Widajantie. "The Effect Of The Implementation of A Performance-Based Budget on the Accountability Performance of Government Institutions." Accounting and Finance Studies 1, no. 3 (2021): 200–210. http://dx.doi.org/10.47153/afs13.1272021.

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This study aims to examine (1) the effect of budget planning on the performance accountability of OPD Sidoarjo regency government agencies (2) the effect of budget execution on the performance accountability of the Sidoarjo regency OPD government agencies (3) the effect of budget reporting / accountability on the performance accountability of the Sidoarjo regency OPD government agencies. The endogenous variable used is the performance accountability of government agencies. This study used a sample of Sidoarjo Regency Regional Apparatus Organizations, namely 20 Sidoarjo Regency Government

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Eneje, B. C., I. I. Ogbu, and H. I. Nnam. "Accountability and Budget Implementation in an Emerging Economy: A Study of Nigerian Health Sector." Global Journal of Finance and Business Review 7, no. 2 (2024): 49–62. https://doi.org/10.5281/zenodo.10927231.

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<em>This study examines accountability and Budget implementation in an emerging economy: A study of Nigerian health sector. The specific objectives are to assess the accountability mechanisms in the Nigerian health sector, identify challenges and barriers to optimal budget implementation in the Nigerian health sector and propose actionable recommendations to enhance accountability practices and improve budget implementation processes in the Nigerian health sector. Data were collected from healthcare professionals and policymakers using structured questionnaires, and analyzed using descriptive

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Mikoshi, Medelyn Sonya. "Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja (Studi Empiris Koni Se Sumatera Barat)." Ekonomis: Journal of Economics and Business 4, no. 1 (2020): 192. http://dx.doi.org/10.33087/ekonomis.v4i1.116.

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This research aimed to identify and to get empirical evidence of the effect of clarity of target budgets, control accounting, systems reporting on accountability performance. This study was 20 KONI registered in west sumatera with a total sample of 40 comprised of executive director and chairman of internal audit in the KONI field in west sumatera.This study uses the dependent variable of performance accountability and the independent variable is the clarity of the target budget, accounting controls and reporting systems. The hypothesis is tested by using multiple regression analysis using SPS

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Schmitt, Johannes. "Budget Support, Budget Transparency and Domestic Accountability in Mozambique." European Journal of Development Research 29, no. 1 (2017): 246–62. http://dx.doi.org/10.1057/ejdr.2016.17.

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Susanti, Melly, Husaini Husaini, and Isma Coryanata. "PENGARUH KEJELASAN TUJUAN ANGGARAN DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada Instansi Pemerintah Kota Bengkulu)." Managament Insight: Jurnal Ilmiah Manajemen 12, no. 2 (2019): 77–88. http://dx.doi.org/10.33369/insight.12.2.77-88.

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This study aims to examine the influence of budget goal clarity and budget drafting participation on performance accountability of government institutions in Bengkulu city. This study is a descriptive research with purposive sampling technique. The subjects of this study were 136 officers of echelon III (Division Head/ Sub-division Head/ Secretary) and echelon IV (Chief Sub-division/ Chief Section) of civil servants in government institutions in Bengkulu city. Data analysis technique used in this study was multiple linear regression test. The results of this study showed that: (1) Budget goal

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Tanjung, Sawaluddin F., Junaidi Junaidi, Zulgani Zulgani, and Setiawan Assegaf. "Transparency of Regional Budget and Expenditure (APBD) through the Optimization of E-Budgeting Implementation." Nomico 1, no. 6 (2024): 50–63. http://dx.doi.org/10.62872/agjjpb49.

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The implementation of budgetary reform in local government budgeting is often viewed as lacking a structured system. This is marked by low transparency and accountability in the management of local budgets. Financial management systems that contradict the principles of good governance necessitate transparency and accountability in all areas of government. The advent of e-budgeting is evidence of the utilization of e-government programs in Indonesia. E-budgeting is expected to be a solution for enhancing transparency and accountability in local budget management. With e-budgeting, the public ca

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Ilmiyono, Agung Fajar. "The effect of budgeting based on performance upon the accountability of authority administration of Bogor municipality performance period 2014-2017." Accounting Journal of Binaniaga 4, no. 2 (2019): 1. http://dx.doi.org/10.33062/ajb.v4i2.337.

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Budgeting based on performance is a type of budget used in public sector activities. This type of budget is influenced by environmental factors that must be predicted to determine the level of uncertainty high or low, so that the objectives for implementing financial reporting performance accountability can be achieved. The purpose of this study is to determine the effect of Budget Planning on Performance Accountability of Bogor municipality administration, to determine the effect of Budget Implementation on Performance Accountability of Bogor municipality administraion and to determine the ef

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Sufitrayati, Sufitrayati, Mirna Indriani, Mukhlis Mukhlis, and Syukriy Abdullah. "The role of the accountability apparatus in the mediation of competition and psychological capital on-budget performance manager: Case study village governance in Aceh Province." Proceedings University of Muhammadiyah Yogyakarta Undergraduate Conference 3, no. 1 (2023): 497–508. https://doi.org/10.18196/umygrace.v3i1.609.

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The capital affect apparatus responsibility and budget performance. In addition, the influence of the accountability apparatus on the budget performance manager, and the role of the accountability apparatus in mediating the influence of competence and psychological capital on the budget manager's performance. This study employs a design of explanatory research (hypothesis testing) with a causal method to explain the causal relationship (impact) between variables using hypothesis testing in order to meet its objectives. The proportionate stratified random sampling method was utilized in this in

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Putra, Rahmatullah Muhajir. "Public Information Governance Through The Official Website to Improve The Accountability of Regional Budget Management: Case Study Jember Official Website." Regional Dynamic: Journal of Policy and Business Science 1, no. 1 (2020): 14. http://dx.doi.org/10.19184/rdjpbs.v1i1.17506.

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This research aims to describe the management of public information through the official website to improvethe accountability of regional budget management. The public information governance through the website is the government's effort to utilize technology gives public easy access to information, especially in terms of accountability in managing regional budgets. This is based on the instruction of Minister of Home Affairs No. 188.52 / 1797 / SJ on " Transparency in Regional Budget Management ".It instructs that the Regional Government is obliged to publish budget plans, work plans, budget

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Zainab, Zainab. "PENGARUH PERENCANAAN ANGGARAN, LAPORAN REALISASI ANGGARAN, EVALUASI ANGGARAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA PERANGKAT DESA." Media Mahardhika 18, no. 2 (2020): 241. http://dx.doi.org/10.29062/mahardika.v18i2.153.

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The purpose of this study is to examine the effect of budget planning, budget realization report, budget evaluation and human resources competencies on the accountability of village official in Gresik district. The sampling technique used purposive sampling with a sample of 312 village employees who worked at least 6 months. The research method used in this study is a quantitative method using statistical packages for the social sciences (SPSS). The result of the analysis use multiple linier regression which show that : 1) budget planning has a positive effect on the accountability of village

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Maulamin, Taufan, Agus Cholik, and Eneng Tuti Alawiah. "PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENGELOLAAN ANGGARAN PADA INSTANSI PEMERINTAH (Studi Pada Dinas Pengelolaan Keuangan, Pendapatan dan Aset Kabupaten Pandeglang Provinsi Banten)." Transparansi Jurnal Ilmiah Ilmu Administrasi 1, no. 2 (2019): 259–82. http://dx.doi.org/10.31334/trans.v1i2.308.

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The purpose of this study to obtain empirical evidence about the influence of the Principles of Good Corporate Governance (Transparency, Independence, Accountability, Responsibility and Fairness) against the Budget Management in Government Agencies. The research approach used in quantitative research, was descriptive and associative. The independent variables in this study is Transparency (X1), Independence (X2), Accountability (X3), Accountability (X4) and Fairness (X5). The dependent variable in this study is the Budget Management (Y). The population in this study were employees (DPKPA) Pand

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Lukito, Daniel, Amiruddin Qadaar, Budi Mardikawati, and Melly Susanti. "PENGANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS KINERJA PADA LEMBAGA PEMERINTAH." ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) 11, no. 1 (2024): 1–11. http://dx.doi.org/10.36987/ecobi.v11i1.5253.

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The aim of this research is to investigate the relationship between performance-based budgeting and performance accountability of government institutions. Government performance accountability is measured by indicators of program smoothness, budget implementation, performance indicators, financial analysis, evaluation reporting, and program duration. Performance-based budgeting uses measures of accountability and transparency, budget fairness, efficiency, and effectiveness as independent variables. Decisions are made by individuals who have power in the best interests. This research involved 3

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Ganie, Djupiansyah, Handayani Jaka Saputra, and Wahid Hasyim. "Analysis of The Implementation of Performance-Based Budgeting For Village Funds (Case Study In Berau District)." DiE: Jurnal Ilmu Ekonomi dan Manajemen 14, no. 1 (2023): 40–53. http://dx.doi.org/10.30996/die.v14i1.8340.

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This study aims to examine the relationship between several variables, namely: the implementation of performance-based budgeting, budget absorption, accountability, and the use of performance information in formulating plans and budgets. The research was conducted at the Village Government in Berau Regency which achieved the status of an Independent Village by using all Village Officials as research objects. The research respondents were village apparatus who were directly involved in planning and budgeting formulation practices, as well as village performance accountability reporting. A total

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SANTISO, CARLOS. "Why budget accountability fails? The elusive links between parliaments and audit agencies in the oversight of the budget." Revista de Economia Política 35, no. 3 (2015): 601–21. http://dx.doi.org/10.1590/0101-31572015v35n03a12.

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ABSTRACTParliaments and audit agencies have critical and complementary roles in the oversight of the budget and the enforcement of government accountability. Yet, the nexus between parliaments and audit agencies is one of the weakest links in the accountability chain, generating an accountability gap in the budget process. This articles analyses the interactions between parliaments and audit agencies in the oversight of government finances during the latter stages of the budget process. Using proxies to evaluate the quality of those linkages, such as the follow-up to audit findings and the dis

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Mardiana, Mardiana, and Supami Wahyu Setiyowati. "KEJELASAN SASARAN ANGGARAN DAN SPIP TERHADAP AKUNTANBILITAS KINERJA INSTANSI DIMODERASI PARTISIPASI PENYUSUN." El Muhasaba Jurnal Akuntansi 12, no. 2 (2021): 116–26. http://dx.doi.org/10.18860/em.v12i2.11813.

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The purpose of this study was to examine and explain the clarity of budget targets, and the internal control system on performance accountability in OPD Malang City in moderation of budgetary participation. This study uses quantitative research methods. Population of 34 Regional Apparatus Organizations in Malang City. The data analysis technique used multiple regression analysis. The results showed the clarity of budget targets, and the internal control system had an effect on performance accountability in OPD Malang City. A clear budget and according to organizational goals increases the acco

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Brussarski, Rumen. "First Steps in the Regulation of Budget and Budget Process in Bulgaria: Law of the Budget Accountability." Istoriya-History 32, no. 4 (2024): 227–41. http://dx.doi.org/10.53656/his2024-4-1-fir.

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The historical chronicle of the Ministry of Finance of the Republic of Bulgaria on the regulatory framework of the budget and the budget process begins with the Law of the Budget Accountability, adopted by the IV Ordinary National Assembly of 17.12.1884 (Promulgated, SG, No. 7 of 19.01.1885).1 However, this is the second structural law of the budget in post-liberation Bulgaria. This paper is dedicated to the Law of the Budget Accountability, adopted by the III Ordinary National Assembly of 28.01.1883 (Promulgated, SG, No. 13 of 05.02.1883) – the first law of the budget and the budget process i

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Elpisah, E., and S. Suarlin. "The Effect of Clarity of Budget Targets, Accounting Control and Reporting System on The Performance Accountability." Golden Ratio of Auditing Research 2, no. 2 (2022): 64–75. http://dx.doi.org/10.52970/grar.v2i2.249.

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This research aims to (1) understand the impact of a clear target budget on the accountability performance of the agency government in district Sinjai and (2) understand the impact of control accounting on the accountability performance of the agency government in district Sinjai. (3) understand the influence system reporting to the accountability performance agency government in the Sinjai district. This was studied using primary data from questionnaires distributed to 86 employees from the 43 SKPD. This study uses method analysis, multiple linear regression, and data analysis using the SPSS

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Rosalinda, Krisna Vita, and Tituk Diah Widajantie. "The Influence of Budget Accuracy, Clarity of Budget Targets, and Managerial Control on Performance Accountability." Accounting and Finance Studies 1, no. 2 (2021): 163–74. http://dx.doi.org/10.47153/afs12.1262021.

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This study aims to examine and analyze the effect of budget accuracy, clarity of budget targets and managerial control on performance accountability in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya.. The endogenous variable used is performance accountability. The sample of this research is all employees who work in Badan Pengelolaan Keuangan dan Pajak Daerah Kota Surabaya the field of budget and treasury accounting. The selection of the sample technique uses purposive sampling with the data collection method used is the survey method and distributes questionnaires with a total of 5

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Baizah, Zaharatul, Rizaldi Akbar, and Ismail. "Sistem Informasi Realisasi Anggaran Pada Dinas Pertanian Provinsi Aceh Berbasis Web." Jurnal Ilmu Komputer dan Teknologi Informasi 1, no. 1 (2024): 24–33. https://doi.org/10.35870/jikti.v1i1.735.

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The Budget Realization Information System at the Aceh Provincial Agriculture Service is a web-based platform that changes the way budget funds are managed and monitored in the agricultural sector. With a professional approach that focuses on system requirements analysis, careful design, measurable implementation, and comprehensive evaluation, providing effective and efficient solutions in managing budgets with a high level of transparency and accountability. real-time monitoring and reporting of budget expenditures via a web platform that is easily accessible to various related parties. The ex

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Rahmawati, Rahmawati, Ibrahim Ibrahim, Irma Irma, Bunyamin Bunyamin, and Ahmad Dahlan. "Budget Planning and Internal Control on Local Financial Accountability: Mediating Budget Absorption." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 1 (2024): 72–86. http://dx.doi.org/10.57178/atestasi.v7i1.755.

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This study analyzes budget planning and internal control of regional financial accountability through budget absorption at the Regional Planning, Development, Research and Development Agency of South Sulawesi Province. The research design used in this study is Correlational Research and path analysis with a quantitative approach to determine the direct and indirect effects on the variables studied. The sampling of this research was conducted by purposive sampling method with a total sample of 102 employees. The results showed that budget planning, internal control, and budget absorption positi

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Yolanda Rahmadhani, Muhammad Ahyaruddin, and Siti Samsiah. "PENGARUH KEJELASAN SASARAN ANGGARAN, PERENCANAAN ANGGARAN, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KOTA PEKANBARU)." SINERGI : Jurnal Riset Ilmiah 1, no. 8 (2024): 672–86. http://dx.doi.org/10.62335/01qt1c82.

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This study aims to determine the effect of budget target clarity, budget planning, and reporting systems on performance accountability (empirical study on Regional Apparatus Organizations in Pekanbaru City). This type of research is quantitative research. This research was conducted at Regional Apparatus Organizations (OPD) in Pekanbaru City. The research was conducted from July to August 2024. The population in this study were all employees at the Pekanbaru City OPD totaling 1,354 people. The sampling technique used in this study was purposive sampling and a sample of 47 respondents was obtai

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Long, Belandina L., Marisa S. B. Seran, and Hendrik Toda. "Accountability of Budget Management at the Faculty of Social and Political Sciences, Nusa Cendana University." Journal of Social Interactions and Humanities 3, no. 2 (2024): 223–32. http://dx.doi.org/10.55927/jsih.v3i2.8732.

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This study investigates budget management's accountability mechanism and effectiveness at the Faculty of Social and Political Sciences (FISIP) of Nusa Cendana University (UNDANA). A qualitative approach was used to understand the phenomenon, with data collection techniques including interviews, observations, documentation, and focused discussions. Qualitative analysis was conducted to provide a comprehensive understanding of the budget management process at FISIP UNDANA. The study results explain that the accountability mechanism has been well established, and accountability deficits at the pr

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Christian, Rainero, and Brescia Valerio. "The Participatory Budgeting Towards a New Governance and Accountability." International Journal of Management Sciences and Business Research 7, no. 2 (2018): 56–67. https://doi.org/10.5281/zenodo.3483343.

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Public sector governance covers responsibility tasks in relation to the specific objectives of this sector, which are not only limited to the provision of services but include the impact of policies on the community or on society in general. New public management and new public governance in local authorities highlight the growing need for accountability towards stakeholders and the evolution of the concept of citizen, from the customer / service user to that of an active stakeholder able to contribute to the definition of company conduct. The phenomenon of the Participated Budget is identifie

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Nurji, Nurji, Thatok Asmoni, and Surasni Surasni. "Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan Terhadap Akuntabilitas Pemerintah Dan Komitmen Organisasi sebagai Variabel Moderating." E-Jurnal Akuntansi 29, no. 2 (2019): 604. http://dx.doi.org/10.24843/eja.2019.v29.i02.p09.

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The purpose of this study is to determine the effect of clarity of budget targets and reporting systems on village government performance accountability and organizational commitment as a moderating variable on village government. The data analysis method uses multiple linear regression models and residual tests for moderating variables. The results of this study indicate that simultaneous clarity of budget targets and reporting systems significantly influences the performance accountability of village government agencies. Partially, the reporting system has a significant positive effect on th

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Yaya Sonjaya, Sri Iswati, and Muslim Muslim. "The Role of Internal Control Systems in Enhancing Local Financial Report Accountability." Jurnal Akuntansi 29, no. 2 (2025): 336–58. https://doi.org/10.24912/ja.v29i2.2927.

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This study analyzes the influence of budget planning and budget participation on the accountability of financial reports in Papua Province's Regional Apparatus Organizations (OPD) and examines the moderating role of the internal control system. A quantitative causality approach was applied, with a sample of 105 State Civil Apparatus (ASN) from 35 OPDs selected through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with moderation testing via the bootstrap method. The results

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Lubis, Veby Zoraya Fikri, Erlina ., and Khaira Amalia Fachrudin. "The Effect of Transparency, Accountability and Commitment Organization on Budget Quality with Leadership Style as a Moderating Variables on Government of North Sumatera." Volume 5 - 2020, Issue 8 - August 5, no. 8 (2020): 924–30. http://dx.doi.org/10.38124/ijisrt20aug470.

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This study aims to evaluate the effect of transparency, accountability, and organizational commitment on budget quality with leadership style as a moderating variable on Government of North Sumatera. The population in this study amounted to 51 OPDs in the Provincial Government of North Sumatra, with the sampling technique using saturated samples where all populations were sampled. This study's results indicate that transparency affects budget quality, accountability affects budget quality, and organizational commitment affects budget quality in the Provincial Government of North Sumatra. Meanw

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Sayang Pridari, Rai Ayuni. "Pengaruh Sistem Pengendalian Internal Dan Moralitas Individu Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Mengwi." Hita Akuntansi dan Keuangan 5, no. 1 (2024): 111–20. http://dx.doi.org/10.32795/hak.v5i1.4002.

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In order to create an advanced and prosperous village, the government budgets development costs for the welfare of the community through the State Revenue and Expenditure Budget (APBN). This budget must be properly allocated and uphold the principle of accountability in order to avoid various forms of mismanagement of funds that can occur. This research aims to examine more deeply the relationship between internal control systems and individual morality with accountability. All village apparatus in Mengwitani Village, Mengwi District, were used as a population with a total sample of 60 people.

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Dian Fathirah, Nirwana Nirwana, and Haliah Haliah. "Budget Transparency and Accountability in Local Government." Asian Journal of Management Analytics 3, no. 4 (2024): 1171–84. http://dx.doi.org/10.55927/ajma.v3i4.11878.

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This study aims to evaluate the effect of budget transparency and accountability on local government performance, especially in public financial management. This study uses a literature review method by analyzing articles published in the last five years related to the topic of transparency and accountability in the public sector. The results of the study indicate that transparency and accountability play an important role in improving the effectiveness of budget management and the performance of local government employees. Performance-based budgeting has been shown to increase the efficiency

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Firly, Gabriella, Heince Wokas, and Olivia Sardjono. "Analysis of Payment Accountability for the Implementation of Expenditure Budgets at the Palma Plant Instrument Standard Testing Center." Formosa Journal of Multidisciplinary Research 4, no. 2 (2025): 519–38. https://doi.org/10.55927/fjmr.v4i2.71.

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The increasing complexity of financial management has resulted in a need for stronger accountability to ensure that the budget is used effectively and efficiently. Large spending budgets are often the target of irregularities by irresponsible individuals, so that the low level of public trust in the government is caused by the lack of transparency and accountability in the management of state finances. This study aims to determine the accountability of payments for the implementation of the state revenue and expenditure budget (APBN) at the Palm Plant Instrument Standard Testing Center (BPSI P

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Shevilla, Eby Era, Muhammad Shobaruddin, and Hermawan Hermawan. "Akuntabilitas Pengelolaan Dana Desa dalam Akselerasi Pembangunan Desa di Desa Sukojati Kabupaten Banyuwangi." Jurnal Ilmiah Administrasi Publik 8, no. 2 (2022): 193–97. http://dx.doi.org/10.21776/ub.jiap.2022.008.02.8.

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Banyuwangi has received a Village Fund budget from the Central Government which will be distributed to all villages. To manage the funds that have been received, the Banyuwangi Regency Government has made an innovation, namely the E-Village Budgeting application. In managing the budget, the Village Government must also use the principles of managing regional finances, one of which is Accountability. Accountability is meant to carry out accountability for budget management activities to the community and also related parties. This study aims to describe the accountability of village fund manage

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Fenuku, Quarshie. "An Examination of Budget Transparency, Accountability and Governance: A Study of Five (5) Sub-Saharan African Countries." European Modern Studies Journal 8, no. 3 (2024): 715–29. http://dx.doi.org/10.59573/emsj.8(3).2024.44.

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Budget transparency is a precondition for public participation in budget processes. The combination of budget transparency and public participation in budget processes has the potential to combat corruption, foster public accountability of government agencies and contribute to judicious use of public funds. In this article, the author examined budget transparency, accountability and governance in five (5) Sub-Saharan African Countries. This paper employed a mixed-method research approach to provide a comprehensive understanding of the phenomenon. It was found out from the study that while each

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Saraswati, Ni Putu Andini, and Dwi Suhartini. "Akuntabilitas dan Transparansi terhadap Kinerja Anggaran Berkonsep Value For Money: Komitmen Organisasi Sebagai Variabel Moderasi." Ekonomis: Journal of Economics and Business 6, no. 2 (2022): 459. http://dx.doi.org/10.33087/ekonomis.v6i2.569.

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The application of accountability and transparency ini budget performance with the concept of value for money in government organizations is important to study. The purpose of this study is to examine the effect of accountability, transparency on budget performance with the concept of value for money and organizational commitment as a moderating variable. This study uses a quantitative approach with the subject of anlysis are employees of the financial sector in BPKAD East Java, totaling 40 employees. The data analysis technique used WarpPLS 7.0. This study proves that the implementation of th

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Alawia, Mutia Tsalitsa, Aulia Fuad Rahman, and Arum Prastiwi. "The effect of budgetary goal clarity and budget evaluation on performance accountability of local government." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 4 (2021): 520–24. http://dx.doi.org/10.20525/ijrbs.v10i4.1241.

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This research aims to empirically assess the influence of the budgetary goal clarity and budget evaluation on agency performance accountability. This study was conducted on Local Goverment Organization (OPD) of Blitar Regency. The unit of analysis is 113 employees whose work are related to composing of agency performance accountability. The data was analyzed using SEM-PLS in Smart PLS 3. The results showed that budgetary goal clarity and budget evaluation has positive influence on agency performance accountability. The implementation of budgetary goal clarity and budget evaluation will help ag

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Sulistyowati, Rina, Ana Nur Arifah, and Evi Dwi Kartikasari. "B. Pengaruh Pengukuran Kinerja dan Kejelasan Sasaran Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus pada Dinas Pariwisata dan Kebudayaan Kabupaten Lamongan)." Economics and Sustainable Development 4, no. 1 (2019): 12. http://dx.doi.org/10.54980/esd.v4i1.66.

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This study aims to examine the effect of the performance measurement and clarity of budget targets on performance accountability of government agencies in Lamongan city. The population in this study is the whole employees of Culture and Tourism Office with 66 respondents. This study took sample with total sampling, meaning that all of the population are sampled. Data were analyzed using multiple linear regression. The results show that performance measurement has effect on performance accountability, clarity of budget targets affect the performance accountability of Culture and Tourism Office

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Wadi, Ikhwan, Lalu M. Furkan, and Ahmad Rifa’i. "Pengaruh Norma Subyektif, Kinerja Aparatur, Kejelasan Sasaran Anggaran, Prosocial Behavior Terhadap Transparansi Dan Akuntabilitas." E-Jurnal Akuntansi 30, no. 1 (2020): 101. http://dx.doi.org/10.24843/eja.2020.v30.i01.p08.

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This study aims to empirically analyze the influence of subjective norms, the performance of government officials, clarity of budget targets, and prosocial behavior on village financial transparency, the influence of subjective norms, performance of government officials, clarity of budget targets, prosocial behavior, and transparency on village financial accountability. The data source in this study uses primary data by distributing questionnaires to 20 villages in East Lombok Regency. The results of this study indicate that hypotheses (H1), (H2), and (H3) variables of subjective norms, perfor

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Sanusi, Sanusi, and Padlah Riyadi. "Effect of Clarity on Budget Targets and Reporting Systems on Performance Accountability with Internal Controls as Intervening Variables in the SKPD of the Kotabaru Regency Government." Media Ilmiah Akuntansi 10, no. 1 (2022): 1–24. http://dx.doi.org/10.34208/mia.v10i1.18.

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This study aims to examine the clarity of budget targets and reporting systems that affect performance accountability. This study also examines whether the internal control system mediates the effect of the clarity of budget targets and the reporting system. This study is of the type of associative causality and is carried out through a survey method by distributing questionnaires to the compilers of the performance accountability report of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample res

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