The Impact of Local Government Accounting Systems and Performance-Based Budgeting on Local Government Performance Accountability

Abstract

The main objective of this research is to study and understand the impact of the Government Accounting System and performance-based budgeting carried out in Makassar Regional Department OPD. This research applies a quantitative approach to all the city's employees, who are all participants in the Makassar Government financial department's SIPK application. These were 75 respondents from 25 offices selected through the purposeful sampling technique. Data were obtained through the distribution of questionnaires, and documentation. The data was tested using experimentally derived, statistical techniques that explore homoscedasticity, heteroscedasticity, and non-hypothesis (partial test, simultaneous test, and the coefficient of determination). We learned that the Local Governmental Accountability System has a positive and significant effect on the government's performance; likewise, the findings showed that Performance-Based Budgeting improves government performance and government accountability.

Feasibility of Establishing Operational Budgeting in Iraqi Public Universities

“…In previous studies, including Diamond (2002), Libby andLindsay (2010), Bergmann et al (2020), Srithongrung et al (2021), Yusuf (2020), Lorensius et al (2021), the advantages of using operational budgeting have been mentioned, which include the following: 1. Adding efficiency and effectiveness to other traditional budget functions; 2. focusing on "outputs and results" instead of "inputs and resources"; 3. establishing a clear connection between resources and the goods and services provided (the amount of consumption of resources in each of the outputs); 4. making it possible to analyse the cost of activities and outputs (goods and services) to reduce the cost of activities; 5. converting budget documents into the necessary tools of economic planning and management; 6. management of organisational performance and promotion of management accounting tools; 7. calculation, identification, and comparison of services according to the actual cost of each service with similar items; 8. increasing the motivation of managers and employees to provide services at a lower cost and higher quantity and quality by distributing part of the benefits from the savings made; 9. proportioning the authority and responsibilities of managers; 10. standardising services by identifying the best methods for providing services, promoting and generalising them, etc.…”