Pengaruh anggaran berbasis kinerja terhadap akuntabilitas di Desa Cibiru Hilir Kecamatan Cileunyi Kabupaten Bandung

Roviah, Hovi (2021) Pengaruh anggaran berbasis kinerja terhadap akuntabilitas di Desa Cibiru Hilir Kecamatan Cileunyi Kabupaten Bandung. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

INDONESIA : Sistem penganggaran berbasis kinerja merupakan salah satu metode kinerja yang bertujuan untuk mengatasi masalah anggaran tradisonal, yakni kurangnya tolak ukur yang dapat digunakan untuk mengukur kinerja dalam mencapai tujuan dari suatu organisasi. Organisasi pemerintah seharusnya menggunakan anggaran berbasis kinerja untuk proses penyususan anggaran. Salah satu prinsip utama dalam mewujudkan kepemerintahan yang baik adalah akuntabilitas. Di dalam konteks birokrasi pemerintahan, merupakan suatu istilah yang digunakan untuk menjelaskan dan melibatkan pencapaian misi yang ditetapkan, organisasi pemerintah dibuat oleh publik dan untuk kepentingan publik, karena itu perlu mempertanggungjawabkan tindakan dan kebijakannya kepada publik, hal ini dalam studi administrasi negara disebut dengan akuntabilitas. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh efesiensi, efektivitas, dan ekonomis dalam Anggaran Berbasis Kinerja secara simultan dan parsial Terhadap Akuntabilitas di Desa Cibiru Hilir Kecamatan Cileunyi Kabupaten Bandung. Penelitian menggunakan teori anggaran berbasis kinerja dari (Bastian, 2010) yang terdiri dari efesiensi, efektivitas, dan ekonomis. Dan teori akuntabilitas dari Elwood (1993) yang dikutip oleh (Mahmudi, 2015) yang terdiri dari aspek akuntabilitas yaitu akuntabilitas hukum dan kejujuran, akuntabilitas manajerial, akuntabilitas program, akuntabilitas kebijakan, akuntabilitas finansial. Metode penelitian yang digunakan dalam penelitian ini adalah metode asosiatif dengan data kuantitatif. Dalam pengumpulan dan informasi penulis menggunakan sampling jenuh maka sample dari penelitian ini berjumlah 15 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier sederhana menggunakan uji t dan uji f dengan program SPSS 24 for Windows. Berdasarkan pengolahan data secara parsial dimensi efesiensi memperoleh nilai t hitung 4,071 > t tabel 2,201 dengan nilai signifikan 0,05 maka Ho ditolak, artinya secara parsial terdapat pengaruh yang signifikan antara efesiensi dalam anggaran berbasis kinerja terhadap akuntabilitas, dimensi efektivitas memperoleh nilai t hitung 0,907 < t tabel 2,201 maka Ha diterima, artinya secara parsial tidak terdapat pengaruh yang signifikan antara efektivitas terhadap akuntabilitas, dimensi ekonomis memperoleh nilai t hitung -0.092 < t tabel 2,201 maka Ha diterima, artinya secara parsial tidak terdapat pengaruh yang signifikan antara ekonomis terhadap akuntabilitas. Sedangkan secara simultan hasil dari efesiensi, efektivitas, dan ekonomis maka diperoleh nilai f hitung 137,579 > f tabel 3,49 maka Ho ditolak, artinya secara simultan ada pengaruh signifikan antara efesiensi, efektivitas dan ekonomis dalam Anggaran Berbasis Kinerja Terhadap Akuntabilitas di Desa Cibiru Hilir Kecamatan Cileunyi Kabupaten Bandung sebesar 97,4%. Sedangkan sisanya sebesar 2,6% dipengaruhi oleh variabel lain yang tidak diteliti oleh peneliti. ENGLISH : Performance based budgeting system is the one of performance method that aimed for solving traditional budgeting problems. The problem is the lack of benchmark that can be used for measuring performance in achieving the goals of an organization. Goverment organization should be used perfomance - based budgeting for budgeting process. The one of main fundamental that could be create a good governance is accountability. In the goverment beureaucracy, accountability is a terms that used for explaining and involving the achievement of the organizations stated mission. Goverment organization is made by public and for public interest too, so that has responsible for actions and policies to public. In Public administration, it has called accountability. This research was aimed to know how much the effect of efficiency, effectiveness and economy in perfomance- based budgeting to Accountability in Desa Cibiru Hilir Kecamatan Cileunyi Kabupaten Bandung. This research has been used the theory of performance - based budgeting from (Bastian, 2020). It consists of efficiency, effectiveness and economy. The theory of accountability that has been used from Elwood (1993) that was citated by (Mahmud, 2015). It consists of accountability aspects such as honesty and legal accountability, managerial accountability, program accountability, policy accountability and financial accountability. The research method that has been used is associative method with quantitaive data. In collecting data, this research used saturated sampling as much as 15 people. The analysist data technique that has been used is simple linear regression with t test used SPPS 24 for Windows program. According to efeciency dimension parcial data processing, it got t value as much as 4,071 > t table 2,201 with significant value 0,05, so Ho was rejected. It meant that based on partial there were some significant effects between efeciency im performance based-budgeting to accountability. Then, efectiveness of dimension got t value as much as 0,907 < t table 2,201, so Ho was accepted. It meant that based on partial there were not the significant effect between efectiveness to accountability. Next, economy of dimension got t value as much as -0,092 < t table 2,201, so Ho was acccepted. It meant that based on partial there were not the significant effect between economy to accountability. Whereas, based on simultaneous, the result of efeciency, efectiveness and economy were obtained f value count as much as 137,579 > f table 3,49, so ho was rejected. It meant that based on simultaneous, there were significant effect between efeciency, efectiveness and economy in Performance based budgeting to accountability in Desa Cibiru Hilir Kecamatan Cileunyi Kabupaten Bandung as much as 97,4%. While the residual was 2,6% be affected for the other variable that were unresearched by this research.

Item Type: Thesis (Sarjana)
Uncontrolled Keywords: Anggaran Berbasis Kinerja dan Akuntabilitas
Subjects: Public Administration
Public Administration > Public Administration in Indonesia
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Publik
Depositing User: Hovi Roviah
Date Deposited: 25 Jan 2022 05:46
Last Modified: 25 Jan 2022 05:46
URI: https://digilib.uinsgd.ac.id/id/eprint/48184

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