THE INFLUENCE OF ACCOUNTABILITY AND TRANSPARENCY ON BUDGET MANAGEMENT

STUDY AT PUBLIC HEALTH CENTER BANDAR LAMPUNG

Authors

  • Siti Khoirina Universitas Mitra Indonesia
  • Rosilawati Universitas Mitra Indonesia

DOI:

https://doi.org/10.59001/pjeb.v1i1.2

Keywords:

Accountability, Transparency, Budget Management

Abstract

This research was conducted to determine and prove the effect of Accountability and Transparency as independent variables to Budget Management as the dependent variable.The population in this research is the entire Public Health Center Budget Manager in Sukabumi District, Bandar Lampung, with a total of 48 employees. This research uses  saturated sampling. Based on the results of this study it is known that Accountability and Transparency has a significant effect on Budget Management simultaneously at Puskesmas in Sukabumi District, Bandar Lampung.

References

Abdul Halim. 2016. Manajemen Keuangan Sektor Publik. Jakarta. Penerbit Salemba Empat,

Adisasmita, Rahardjo. 2011. Manajemen Pemerintah Daerah. Yogyakarta: Penerbit Graha Ilmu

Anwar, Sanusi. 2016. Metodologi Penelitian Bisnis. Cetakan Keenam. Jakarta: Salemba Empat.

Djalil,Rizal.2014. Akuntabilitas Keuangan Daerah Implementasi Pasca Reformasi.Jakarta:PT Semesta Rakyat Merdeka.

Ghozali, Imam. 2016. Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. Semarang : Badan Penerbit Universitas Diponegoro

Harjono, Hery Muljo, Kurniawati, Heny. 2014. Pengaruh Akuntabilitas dan Transparansi Terhadap Pengelolaan Anggaran. Jakarta barat: Accounting and Finance Department, Faculty of Economic and Communication, BINUS University.

Haruman, Tendi. 2010. Penyusunan Anggaran Perusahaan. Yogyakarta: Graha Ilmu.

Hermansyaha, Iwan,. Rahmanb, Rani, Suherman ,Maman . 2018. Pengaruh Akuntabilitas Dan Transparansi Terhadap Kualitas Pelayanan Publik (Survei Pada Dinas Daerah Kotatasikmalaya). Universitas Siliwangi, Indonesia

Mahmudi. 2015. Manajemen Kinerja Sektor Publik Edisi Kedua.Yogyakarta: UPP STIM YKPN.

Mardiasmo. 2011. Akuntansi Sektor Publik. Jakarta: Andi.

Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta

Purba, Marisi P. 2012. Profesi Akuntan Publik di Indonesia. Yogyakarta: Graha Ilmu.

Ulum, Ilhayul. Sofyana, Hafiez. 2015. Akuntansi Sektor Publik. Malang: Aditya Media Publishing

Downloads

Published

28-03-2022

How to Cite

Siti Khoirina, & Rosilawati. (2022). THE INFLUENCE OF ACCOUNTABILITY AND TRANSPARENCY ON BUDGET MANAGEMENT: STUDY AT PUBLIC HEALTH CENTER BANDAR LAMPUNG. Peradaban Journal of Economic and Business, 1(1), 52–61. https://doi.org/10.59001/pjeb.v1i1.2

Issue

Section

Articles