The Determinant of Performance Accountability in Banten Province During Covid-19 Pandemic
DOI:
https://doi.org/10.54408/jabter.v1i4.73Keywords:
Performance Accountability , Competence of State Civil Apparatus, Management Control System, Organizational Culture, Reporting SystemAbstract
This research aims to determine the effect of the public sector management control system, organizational culture, and reporting system on performance accountability and the role of competence of state civil servants in moderating public sector management control systems, organizational culture, and reporting systems on performance accountability during the Covid-19 pandemic. in the Regional Apparatus Organization (OPD) of Banten Province. This research uses primary data with the purposive sampling method. The object of research is in the OPD of Banten Province with a sample of 75 State Civil Apparatus in fifteen (15) OPD. The data analysis technique used is Structural Equation Modeling (SEM) analysis with the Warp PLS version 7.0.The results of this study indicate that the public sector management control system and organizational culture have a positive effect on performance accountability, while the reporting system does not affect performance accountability. Meanwhile, the competence of the state civil apparatus failed to moderate the public sector management control system for performance accountability. However, the competence of state civil servants has succeeded in moderating organizational culture and reporting systems for performance accountability.
Downloads
References
Andreaus, M., Rinaldi, L., Pesci, C., & Girardi, A. (2021). Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy. Journal of Public Budgeting, Accounting & Financial Management.Anthony, R. N., & Govindarajan, V. (2005). Management Control Systems, Terjemahan Buku 2.
Aprilianti, D., Wulan, M., & Kurniawan, H. (2020). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Internal, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kecamatan Wilayah Jakarta Selatan. Jurnal Ilmiah Akuntansi Dan Keuangan, 9(2), 150-159.
Bastian, I. (2006). Akuntansi sektor publik: Suatu pengantar.
Dewi, N. W. D. S., & Suardana, I. K. A. (2020). Budaya Organisasi, Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah. E-Jurnal Akuntansi, 30(12), 3121-3135.
Djalil, Muslim A., et al. "THE EFFECT OF REPORTING SYSTEM AND CLARITY OF BUDGET TARGET ON ACCOUNTABILITY BASED PERFORMANCE OF GOVERNMENTAL AGENCIES (STUDY ON ACEH GOVERNMENT WORK UNITS, ACEH PROVINCE, INDONESIA)." International Journal of Social Science and Economic Research, vol. 2, no. 10, 2017, pp. 4886-4892. October.
Faturahman, F. (2020). Akuntabilitas Keuangan Daerah Ditinjau dari Pengendalian Intern dan Kompetensi Aparatur serta Dampaknya terhadap Akuntabilitas Kinerja Instansi Pemerintah. AKTSAR: Jurnal Akuntansi Syariah, 3(1), 67-80.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25.
Hafiz, M., Rasuli, M., & Kurnia, P. (2017). Pengaruh Kompetensi Aparatur Pemerintah, Ketaatan Pada Peraturan Perundangan Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi Dan Kinerja Manajerial Sebagai Variabel Moderating (Studi Empiris Pad (Doctoral dissertation, Riau University).
Hasil Evaluasi atas Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Bandung Tahun 2020
Hasil Evaluasi atas Akuntabilitas Kinerja Instansi Pemerintah Provinsi Banten Tahun 2020.
Humaidi, H., Pituringsih, E., & Irwan, M. (2017). The effect of clarity goal budgeting, budgeting participation, reporting system and accounting control to the accountability performance of the public high schools throughout the lombok island. E-PROCEEDING STIE MANDALA.
Indonesia, M. K. R. (2016). Peraturan Menteri Keuangan Republik Indonesia Nomor 43PMK.05/2020 Tentang Mekanisme Pelaksanaan Anggaran Belanja Atas Beban Anggaran pendapatan Dan Belanja Negara Dalam penanganan Pandemi Corona Virus Disease 2019.
Isnanto, Y., Suharno, S., & Widarno, B. (2019). Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah. Jurnal Akuntansi dan Sistem Teknologi Informasi, 15.
Kurniawan, M. R. N., & Prastiwi, A. (2010). Effect of Organizational Commitment, Organizational Culture, and Job Satisfaction on Public Organizational Performance. Research Lecturer, Diponegoro University: Semarang.
LAN & BPKP. 2000. Evaluasi Kinerja Instansi Pemerintah. (Modul Sosialisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (AKIP)). Modul 4 dari 5. Jakarta: Lembaga Administrasi Negara RI.
Marlina, A., Toni, N., & Edward, Y. R. THE EFFECT OF BUDGET TARGET CLARITY AND REPORTING SYSTEM ON PERFORMANCE ACCOUNTABILITY WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLES AT THE SECRETARIAT OF THE UNIVERSITY IN THE UNIVERSITY OF SUMATERA UTARA.
Mikoshi, M. S. (2020). 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(1), 192-199.
Nuryanto, M., & Afiah, N. N. (2013). The impact of Apparatus financial Statemen Quality (Study on Local Government of Jakarta Province–Indonesia). World Review of Business Research, 3(4), 157-171.Paramitha, I. A. M. D. (2016). PENGARUH KETEPATAN SASARAN ANGGARAN, SISTEM PENGENDALIAN MANAJERIAL SEKTOR PUBLIK DAN SISTEM PELAPORAN PADA AKUNTABILITAS KINERJA. E-Jurnal Akuntansi, 16(3), 2457-2479.
Pebrianti, S., & Aziza, N. (2019, January). Effect of clarity of budget objectives, accounting control, reporting systems, compliance with regulation on performance accountability of government agencies. In 1st Aceh Global Conference (AGC 2018) (pp. 396-410). Atlantis Press.
Podrug, N. (2011). Influence of national culture on decision-making style. South East European Journal of Economics and Business, 6(1), 37.
Rininda, B. P., & Sudaryati, E. (2020). Pengaruh Ketepatan Anggaran, Sistem Pengendalian Manajerial Sektor Publik, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja. E-Jurnal Akuntansi, 30(5), 1099-1113.
Romer, D., & Jamieson, K. H. (2020). Conspiracy theories as barriers to controlling the spread of COVID-19 in the US. Social science & medicine, 263, 113356
Safitri, N. H. (2020). PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM PELAPORAN, PENGENDALIAN AKUNTANSI, KOMPETENSI APARATUR PEMERINTAH, DAN KETAATAN PADA PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM PELAPORAN, PENGENDALIAN AKUNTANSI, KOMPETENSI APARATUR PEMERINTAH, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP)(Studi pada Organisasi Perangkat Daerah Kabupaten Kebumen) (Doctoral dissertation, Universitas Pembangunan Nasional" Veteran" Yogyakarta).
Sambuaga, F. R., Siahay, A. Z., & Falah, S. (2020). Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Dengan Kompetensi Sumber Daya Manusia Sebagai Variabel Moderasi. Jurnal Kajian Ekonomi & Keuangan Daerah, 5(1), 105-124.
Silva, L. M. D., & Jayamaha, A. (2012). Budgetary process and organizational performance of apparel industry in Sri Lanka. Journal of emerging trends in economics and management sciences, 3(4), 354-360.
Telaumbanua, D. (2020). Tinjauan Yuridis Penetapan Kedaruratan Kesehatan Masyarakat Akibat COVID-19. Jurnal Education and development, 8(2), 30-30.
Tjahjono, B. N. (2006). Pengaruh Motivasi Kerja Dan Budaya Organisasi Terhadap Kinerja Pegawai di Lingkungan Dinas Bina Marga Propinsi Jawa Tengah (Doctoral dissertation, Universitas Muhammadiyah Surakarta).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Ratu Heti Suryawiati, Elvin Bastian, Windu Mulyasari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This journal is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
