Analysis of Information Utilization of Budget Realization on Performance in Regional Goverment

Main Article Content

Silfin Nabila

Abstract

The budget realization report provides benefits for decisions that will later be accounted for. In government agencies, the performance of users of reports is very important to understand the information on budget realization reports. Where the budget realization report provides information on an overview of the sources, allocations, and use of economic resources managed by the government. This budget realization report is prepared to provide relevant information on the financial position and all transactions carried out by an entity during one period, hereby the performance of the report users must understand the benefits of the budget realization report itself.


This study aims to specifically analyze the effect of user performance characteristics on the utilization of budget realization report information. Data were collected from distributing questionnaires to students to understand the performance that should be done in government. Statistical testing was performed using regression analysis using the SPSS 23.0 statistical tool.

Downloads

Download data is not yet available.

Article Details

How to Cite
Nabila, S. (2022). Analysis of Information Utilization of Budget Realization on Performance in Regional Goverment. Journal of Contemporary Information Technology, Management, and Accounting, 3(2), 108-116. Retrieved from http://journal.p2ai.or.id/index.php/JCITMA/article/view/193
Section
Research Articles

References

Abdurrasodik, M., P. Titisari, dan D. Yulisetiarini. 2020. THE EFFECT OF SPIRITUAL INTELLIGENCE AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE THROUGH ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AS INTERVENING VARIABLES IN EMPLOYEES PERFORMANCE OF THE EMPLOYEES OF BAITUL MAAL WATTAMWIL UGT SIDOGIRI JEMBER. International Journal Of Creative and Innovative Research In All Studies 2 (11): 59–65.
Aduroh, M. S., dan H. Paramu. 2021. DETERMINANTS OF FIRM VALUE AND THE ROLE OF GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE: EMPIRICAL EVIDENCE FROM INDONESIAN PUBLIC COMPANIES. International Journal Of Creative and Innovative Research In All Studies 3 (11): 1–10.
Afandi, M. F., S. Komariyah, B. Aprillianto, dan D. V. Rosa. 2021. Social Relations Between Markets and Farmers: A Sustainable Development Model for Coffee Commodities. In nternational Conference on Management, Business, and Technology, 180–185.
Agustin, P., B. Maharani, dan R. Effendi. 2021. Financial Risk Disclosure and Corporate Governance: Empirical Evidence on Banking Companies in Indonesian Stock Exchange. In Proceedings of the Conference on International Issues in Business and Economics Researc, 32–39.
Ardianne, N. F., A. B. Sulistiyo, dan A. Roziq. 2020. The determinant of Budget Absorption in Jember University. International Journal of Finance & Banking Studies 9 (3): 78–85.
Eriandani, R., dan W. A. Winarno. 2021. Corporate Social Activities and Adjusted Firm Performance: An SOE’s Context. Indian Journal of Economics and Business 20 (2): 329–343.
Fontanella, A. 2012. Analisis pengaruh latar belakang pendidikan dan pengetahuan akuntansi pengguna terhadap pemanfaatan laporan keuangan pemerintah daerah. Jurnal Akuntansi \& Manajemen 5 (2): 22–30.
Ghozali, I. 2011. Aplikasi Multivariat dengan Program SPSS 21. Semarang: Badan Penerbit Fakultas Ekonomi Universitas Diponegoro.
Hastono, S. P. 2006. Analisis multivariat. Fakultas Kesehatan Masyarakat Universitas Indonesia.
Jauhar, M. D. A., dan A. Roziq. 2019. PEMBIAYAAN SISTEM BAGI HASIL LEMBAGA KEUANGAN SYARIAH PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN JEMBER. Jurnal Ekonomi Akuntansi dan Manajemen 18 (1): 39–51.
Khasanah, R. U., A. Roziq, dan A. B. Sulistiyo. 2021. Variabel Determinant of Financing Risk, Financing Performance and Zakat in Islamic Banks Indonesia. Asian Journal of Economics, Business and Accounting 20 (4): 57–69.
Kustono, A. S. 2021. Improving Actual E-Learning Usage: Evidence from Indonesia. Journal of Hunan University (NaturalScience( 48 (1).
Kustono, A. S., W. Pangestu, dan R. Effendi. 2020. ANALISIS PERBANDINGAN PEMANFAATAN APBD POS BELANJA DI DAERAH PEMILIHAN PETAHANA DAN NON PETAHANA. INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 4 (1): 18–41.
Lee, C. H., dan P. I. Chou. 2019. Information dissemination and investors’ sensitivity. Quarterly Review of Economics and Finance 74: 242–250.
Masrohatin, S., dan D. S. K. Tobing. 2019. Transformational Leadership Style, Organizational Culture, Locus Of Control And Its Influence On The Organizational Citizenship Of Behavior Employees: State Institute Of Islamic Studies Of Jember. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH 8 (06): 163–171.
Mulyono, R. D. A. P. 2020. How Important Risk Management Culture in Local Governments? Journal of Governance and Public Policy 7 (1).
Novitasari, T., N. Hisamuddin, dan B. Maharani. 2019. PENGARUH TATA KELOLA PERUSAHAAN DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA PADA BANK UMUM SYARIAH DI INDONESIA. Jurnal Ekonomi Akuntansi dan Manajemen 18 (2): 85–94.
PP RI. 2010. Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Indonesia.
Pratiwi, N. K. 2017. Pengaruh Tingkat Pendidikan, Perhatian Orang Tua, Dan Minat Belajar Siswa Terhadap Prestasi Belajar Bahasa Indonesia Siswa Smk Kesehatan Di Kota Tangerang. Pujangga: Jurnal Bahasa dan Sastra 1 (2): 31.
Putra, H. S., dan T. J. W. Prabowo. 2019. How do Government Financial Statement Preparers Adapt to Accrual Accounting? In 2nd International Conference on Banking, Accounting, Management and Economics , 86:280–282. Atlantis Press.
Putri, H. D., M. Miqdad, dan A. B. Sulistiyo. 2020. The effect of environmental performance and CSR on financial performance of manufacturing companies in Indonesia. International Journal of Research in Business and Social Science (2147- 4478) 9 (6): 50–57.
Rakhmayani, A., dan S. Sudarno. 2014. Studi Pemanfaatan Informasi Laporan Realisasi Anggaran di Lingkungan Pemerintah Daerah Provinsi Jawa Tengah. Fakultas Ekonomika dan Bisnis.
Ramadhani, D. A. S., N. Hisamuddin, dan M. Shulthoni. 2019. Analisis Rasio Keuangan untuk Menilai Kinerja APBDesa. Jurnal Akuntansi Universitas Jember 17 (1): 1–12.
ROZIQ, A., F. U. ABSHOR, A. B. SULISTIYO, dan S. SUMANI. 2019. Islamic Humanity: A New Approach to Minimizing Non-Performing Financing at the Islamic Bank in Indonesia. Journal of Asian Finance, Economics and Business 7 (12): 1149–1158.
Roziq, A., C. Wijayanti, dan R. Irmadariyani. 2020. Modification Of TAM Model Application Of System Of Information Of Management Of BAZNAS In Indonesia. International Journal of Scientific & Technology 9 (04): 1889–1993.
Sabaruddinsah. 2007. Pengaruh Gender, Pengalaman Auditor dan Kompleksitas Tugas Terhadap Audit Judgement. Jurnal LPPM: Paradigma 8 (1): 1–16.
Shoimah, I., S. M. Wardayati, dan Y. Sayekti. 2021. Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo). Jurnal Akuntansi dan Pajak 21 (2): 243–259.
Sri Kustono, A. 2021. The Journal of Behavioral Science (TJBS) Behavioral Factors and Successful Implementation of Mandatory Management Information Systems in Indonesia. The Journal of Behavioral Science 16 (3): 84–98.
Sugiyono, D. 2010. Memahami Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sumani, dan A. Roziq. 2020. Financial Literation: Determinants of Financial Well-Being in the Batik Small and Medium Industries in East Java. Journal of Applied Management (JAM) 18 (2): 289–299.
Tahar, F. 2012. Pengaruh Diskriminasi Gender dan Pengalaman Terhadap Profesionalitas Auditor. Skripsi tidak Di publikasikan. Universitas Hasanuddin.
Taufik, A., P. Titisari, dan Sudaryanto. 2019. The Effect of Information Technology on Quality Management and Employee Performance of the Jember University Library. International Journal of Scientific Research and Management 7 (02): 1023–1030.
Thompson, R. L., C. A. Higgins, dan J. M. Howell. 1991. Personal computing: Toward a conceptual model of utilization. MIS quarterly: 125–143.
Triandis, H. C. 1980. Reflections on trends in cross-cultural research. Journal of cross-cultural psychology 11 (1): 35–58.
Wijaya, D. I. F., A. B. Sulistyo, dan A. Roziq. 2021. Good Corporate Governance, Capital Adequacy, Financing Risk, Profitability and Islamic Social Reporting (ISR) of Sharia Commercial Banks in Indonesia. Asian Journal of Economics, Business and Accounting: 30–42.
Winarno, W. A., dan H. S. Putra. 2020. Technology acceptance model of the Indonesian government financial reporting information systems Technology acceptance model. Int. J. Public Sector Performance Management 6 (1): 68–84.