PENGARUH PARTISIPASI ANGGARAN, KEJELASAN TUJUAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (STUDI EMPIRIS PADA SATUAN KERJA PEMERINTAH DAERAH (SKPD) KOTA BANDA ACEH)
ABSTRACT: The purpose of this
research is to be able to test and analyze the effects of budget
participation,clarity of budget goals, and evaluation of budget performance
regional government officials in Banda Aceh city. Population in this research
is that local government officials which amounted to 35 institutions 1
Secretariat area, 12 offices, 16 Service, Hospital 1, and 5 Agency. While the
sample in this study consisted of, Chief Secretary / Department / Agency /
Hospital / and the Office, the Head of Planning, and Ka.TU participated in
thepreparation of theBudget.
The collection of data and information needed in the study conducted by
research field (field research). The primary data obtained directly from research subjects in the form
of perceptions by responden of the quetsionneir circulated in the form of a
quitsionnaire to 93 respondents.
The study found that budget participation, clarity of budget goals, and
evaluation of budgets simultaneously either partially or significantly affect
the performance of local government officials in Banda Aceh city government.
This shows that that in the formulation, implementation, and budget
accountability has to follow the established rules of the staff and community
participation in both formulating, implementation, and budget accountability
has to follow the established rules of the staff and community participation in
both formulating, implementing, and budget accountability. Qualitative research
paper supports the findings of quantitative analysis.To strengthen subsequent
research needs to be testing again to see the consistency of previous studies.
In order for the next studies need to be more representative or the addition of
the addition or substitution of variables for supporting the research findings
better or more extensive.
Keyword: Budget Participation,
Goal Clarity Budget, Budget and Performance Evaluation
Penulis: Jalaluddin, Dafi Bahri
Kode Jurnal: jpakuntansidd090054
