The Effect of Performance Based Budgeting and Internal Control Systems on Performance Accountability of Government Agencies: A Case Study In Banjarbaru City Inspectorates

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.

The impact of financial management practices on accountability of Islamic social enterprise (ISE)

“…With regard to financial planning and budgeting practice, studies found that a formal structure of the planning and budgeting process that is supported by good internal control will improve accountability (Kewo, 2014). A similar result was also found in a study by Mujennah et al (2019) where they indicate that the implementation of financial planning and budgeting together with internal control practice monitoring has an influence on accountability. Moreover, controls of firms’ activity under internal control practice are conducted together with financial planning and budgeting to achieve good accountability (Al-Thuneibat et al , 2015).…”

“…Therefore, associating these two practices with internal control will be able to contribute to good accountability. Besides, the finding also proved that the reliability of financial disclosure and financial performance information depends on effective internal control practice (Mujennah et al, 2019;Pamungkas et al, 2019). It means that internal control is seen to become the most crucial financial management component to be adopted in Malaysian ISEs.…”

Dampak Accrual Basic dan Sistem Pengendalian Intern Pemerintah terhadap Akuntabilitas kinerja Instansi Pemerintah

“…Selain dapat mengelola dan melakukan penilaian terhadap risiko perusahaan harus dapat menetapkan mekanisme untuk mengidentifikasi, menganalisis dan mengelola risiko tersebut dengan baik. Penelitian (Mujennah, Artinah, & Safriansyah, 2019) menyatakan bahwa penilaian risiko tidak berpengaruh terhadap AKIP, dari hasil penelitian tersebut peneliti mengajukan hipotesis sebagai berikut : H6 : Penilaian Risiko Berpengaruh Positif Terhadap AKIP Pengaruh Kegiatan Pengendalian Terhadap AKIP (Arens, 2011) membagi kegiatan pengendalian kedalam lima kelompok yaitu: Pemisahan tugas yang jelas, otorisasi yang pantas atas transaksi dan aktivitas, dokumen dan catatan yang memadai, pengecekan independen atas pelaksanaan, pengendalian fisik atas aktiva dan catatan. Kegiatan Pengendalian Intern, yaitu kebijakan dan prosedur yang dapat membantu memastikan dilaksanakannya arahan pimpinan Instansi.…”

“…Kegiatan Pengendalian Intern, yaitu kebijakan dan prosedur yang dapat membantu memastikan dilaksanakannya arahan pimpinan Instansi. Berdasarkan penelitian (Mujennah, Artinah, & Safriansyah, 2019) menyatakan bahwa kegiatan pengendalian berpengaruh terhadap AKIP, dari hasil penelitian tersebut peneliti mengajukan hipotesis sebagai berikut : H7 : Kegiatan Pengendalian Berpengaruh Positif Terhadap AKIP…”

“…Penelitian yang dilakukan penelitian (Intan Pratiwi, Rahayu, & Zutilisna, 2017) dan (Erawati, Teguh, Kurniawan, & Danang, 2018) menyatakan bahwa Teknologi dan Informasi berpengaruh positif dan signifikan terhadap AKIP dari hasil penelitian tersebut peneliti mengajukan hipotesis sebagai berikut : H4 : Teknologi dan Informasi Berpengaruh Positif Terhadap AKIP Pengaruh Lingkungan Pengendalian Terhadap AKIP Lingkungan Pengendalian menurut COSO dalam (Arens, 2011) terdiri dari filosofi manajemen dan gaya operasi, struktur organisasi, penugasan wewenang dan tanggung jawab, kebijakan dan prosedur sumber daya manusia dan praktek. Penelitian (Mujennah, Artinah, & Safriansyah, 2019) menyatakan bahwa lingkungan pengendalian tidak berpengaruh positif terhadap AKIP, dari hasil penelitian tersebut peneliti mengajukan hipotesis sebagai berikut : H5 : Lingkungan Pengendalian Berpengaruh Positif Terhadap AKIP…”