{"title":"绩效预算和内部控制制度对政府机构绩效问责制的影响——以班贾巴鲁市巡查员为例","authors":"Mujennah Mujennah, Budi Artinah, Safriansyah Safriansyah","doi":"10.31580/JEI.V6I3.924","DOIUrl":null,"url":null,"abstract":"The system of good governance is able to realize the governance of the country clean and free from Collusion and Nepotism Corruption (UU 28 year1998). One of the steps of the Banjarbaru City Inspectorates to realize Good Corporate Governance is through the transparency of performance accountability of government agencies in managing regional finances, most of which are funded by public funds. Performance accountability of government agencies presents budget allocations and realization for implementing key tasks in achieving performance indicators. The achievement of this performance indicator can be accounted for and realized through a performance-based budget. However, in its implementation, supervision, control, responsibility and assessment of performance accountability of government agencies is needed. This is where the role of the Internal Control System is in charge of carrying out oversight of the running of the government and the management of financial areas that are clean and responsible. The purpose of this study was to find out whether the Performance Based Budget and Internal Control System had an effect on the Performance Accountability of Government Agencies at Banjarbaru City Inspectorates. The sample used amounted to 39 respondents. The sampling technique is prurposive sampling. The analytical method used in this study is multiple regression analysis. The results of the study indicate that the implementation of the budget, budget reporting, control activities and monitoring (supervision) has an influence on Performance Accountability of Government Agencies . Budget planning, performance evaluation, control environment, risk assessment, information and communication have no effect on Performance Accountability of Government Agencies.","PeriodicalId":332434,"journal":{"name":"Journal of Economic Info","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"The Effect of Performance Based Budgeting and Internal Control Systems on Performance Accountability of Government Agencies: A Case Study In Banjarbaru City Inspectorates\",\"authors\":\"Mujennah Mujennah, Budi Artinah, Safriansyah Safriansyah\",\"doi\":\"10.31580/JEI.V6I3.924\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The system of good governance is able to realize the governance of the country clean and free from Collusion and Nepotism Corruption (UU 28 year1998). One of the steps of the Banjarbaru City Inspectorates to realize Good Corporate Governance is through the transparency of performance accountability of government agencies in managing regional finances, most of which are funded by public funds. Performance accountability of government agencies presents budget allocations and realization for implementing key tasks in achieving performance indicators. The achievement of this performance indicator can be accounted for and realized through a performance-based budget. However, in its implementation, supervision, control, responsibility and assessment of performance accountability of government agencies is needed. This is where the role of the Internal Control System is in charge of carrying out oversight of the running of the government and the management of financial areas that are clean and responsible. The purpose of this study was to find out whether the Performance Based Budget and Internal Control System had an effect on the Performance Accountability of Government Agencies at Banjarbaru City Inspectorates. The sample used amounted to 39 respondents. The sampling technique is prurposive sampling. The analytical method used in this study is multiple regression analysis. The results of the study indicate that the implementation of the budget, budget reporting, control activities and monitoring (supervision) has an influence on Performance Accountability of Government Agencies . Budget planning, performance evaluation, control environment, risk assessment, information and communication have no effect on Performance Accountability of Government Agencies.\",\"PeriodicalId\":332434,\"journal\":{\"name\":\"Journal of Economic Info\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-07-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Economic Info\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.31580/JEI.V6I3.924\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Economic Info","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31580/JEI.V6I3.924","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Performance Based Budgeting and Internal Control Systems on Performance Accountability of Government Agencies: A Case Study In Banjarbaru City Inspectorates
The system of good governance is able to realize the governance of the country clean and free from Collusion and Nepotism Corruption (UU 28 year1998). One of the steps of the Banjarbaru City Inspectorates to realize Good Corporate Governance is through the transparency of performance accountability of government agencies in managing regional finances, most of which are funded by public funds. Performance accountability of government agencies presents budget allocations and realization for implementing key tasks in achieving performance indicators. The achievement of this performance indicator can be accounted for and realized through a performance-based budget. However, in its implementation, supervision, control, responsibility and assessment of performance accountability of government agencies is needed. This is where the role of the Internal Control System is in charge of carrying out oversight of the running of the government and the management of financial areas that are clean and responsible. The purpose of this study was to find out whether the Performance Based Budget and Internal Control System had an effect on the Performance Accountability of Government Agencies at Banjarbaru City Inspectorates. The sample used amounted to 39 respondents. The sampling technique is prurposive sampling. The analytical method used in this study is multiple regression analysis. The results of the study indicate that the implementation of the budget, budget reporting, control activities and monitoring (supervision) has an influence on Performance Accountability of Government Agencies . Budget planning, performance evaluation, control environment, risk assessment, information and communication have no effect on Performance Accountability of Government Agencies.