The purpose of this study is to see how participation in budgets, budgetary target features, and leadership style affect budget performance. The study's population is a Regional Work Unit (SKPD) in Aceh Besar District, which was sampled using the purposive sampling methodology. The Head of Service, Head of the Finance Section, and Technical Implementation Officer of Activities represented by the Head of Planning at 34 SKPD Aceh Besar District were the respondents in this study. They were structural officials involved in the creation and implementation of the budget. Multiple linear regression analysis was used to analyse the data in this study, which was done with the help of the statistical programme SPSS version 25.The results showed that (1) budget participation, budgetary goals characteristics, and leadership style had a simultaneous effect on budget performance, (2) budget participation had no effect on budget performance. budget performance, (3) budgetary goal characteristics affect budget performance, (4) leadership style affects budget performance.
The purpose of this study was to determine the effect of internal control structures, governance, and financial risk analysis on the effectiveness of credit distribution to savings and loan cooperatives in Aceh Besar District. The data used in this study are primary data using a quantitative approach. This study uses purposive sampling method in determining the sample, and there are 10 cooperatives that become samples that meet the criteria.Based on the research results, it shows that the structure of internal control, governance, and financial risk analysis together has a significant effect on the effectiveness of lending. The magnitude of the influence of internal control, governance and financial risk analysis on the effectiveness of lending was 63.8%. The internal control structure has a significant effect on the effectiveness of lending. Governance does not have a significant effect on the effectiveness of lending. Financial risk analysis has no significant effect on the effectiveness of lending
The study aims to analyze the region's financial state in aceh within 2015-2017. The financial condition is measured by using indexing measures developed by ritonga (2014), which are made up of six dimensions of short term solvability, long-term solvability, budget solvability, financial flexibility, financial independence, service solvability. In 2015, analysis was developed by augmenting the operational solvability dimension. This study is using qualitative descriptive methods and analysed a secondary data obtained through documentary techniques. The result of this study shows that within 3 years the financial district/city in aceh that got the best category of index value is Sabang (0.488), Banda Aceh (0.452), Aceh Tengah (0.444), Aceh Besar (0.389), and Gayo Lues (0.382). While the area government with the value of the financial conditions of the lowest financial level or ranked category is Aceh Tenggara (0,177), Aceh Singkil (0,148) Lhokseumawe (0,106).
This study aims to see the influence of regional distribution characteristics, legislative measures, and audit findingsagainst the level of disclosure of Preliminary Unaudited Regional Government Financial Report. The population that used in this study is the District and Urban District Government in Aceh Province during 2015-2017. This study usespurposive sampling techniques, so the selection of samples is done by according to specific considerations or goals.The independent variables examined in this study are regional government size, regional independence, intergovernmental revenue, legislative measures, and audit findings. The dependent variable is the level of disclosure of Preliminary Unaudited Regional Government Financial Report. The type of data used in this study is secondary data. The analysis used in this study is multiple linear regression. The data is processed by using the SPSS software test tool. The results showed that variables of regional government size, regional independence, intergovernmental revenue, legislative measures, and audit findings have positive affect on the level of disclosure of Preliminary Unaudited Regional Government Financial Report. Partially, intergovernmental revenue and audit findings have negative affect on the level of disclosure of Preliminary Unaudited Regional Government Financial Report, while regional government measures, regional independence and legislative measures have no significant effect on the level of disclosure of Preliminary Unaudited Regional Government Financial Report.
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