PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, ANGGARAN BERBASIS KINERJA, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN PEMERINTAH KECAMATAN ( Studi Kasus pada Seluruh Kantor Camat di Kabupaten Tanjung Jabung Timur tahun 2024 )

Kurniati, Tri Karisma Ana (2025) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, ANGGARAN BERBASIS KINERJA, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN PEMERINTAH KECAMATAN ( Studi Kasus pada Seluruh Kantor Camat di Kabupaten Tanjung Jabung Timur tahun 2024 ). S1 thesis, Universitas Jambi.

[img] Text
SKRIPSI FIKS TRI KARISMA ANA KURNIATI C1C021054 .pdf
Restricted to Repository staff only
Download (13MB)
[img] Text
Cover skripsi.pdf
Download (17kB)
[img] Text
halaman persetujuan,pengesahan, pernyataan keaslian karya ilmiah.pdf
Download (3MB)
[img] Text
Abstrak Skripsi.pdf
Download (47kB)
[img] Text
Bab I Pendahuluan .pdf
Download (178kB)
[img] Text
Bab VI Kesimpulan.pdf
Download (123kB)
[img] Text
Daftar Pustaka.pdf
Download (204kB)
Official URL: https://repository.unja.ac.id/

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia, anggaran berbasis kinerja, akuntabilitas, dan transparansi terhadap kinerja keuangan pemerintah kecamatan di Kabupaten Tanjung Jabung Timur tahun 2024. Menggunakan pendekatan kuantitatif dengan metode survei, data diperoleh dari 55 responden ASN di 11 kantor camat melalui kuesioner. Analisis dilakukan dengan uji validitas, reliabilitas, uji asumsi klasik, dan regresi linier berganda menggunakan IBM SPSS 29. Hasil menunjukkan bahwa secara simultan, keempat variabel berpengaruh signifikan terhadap kinerja keuangan. Secara parsial, kompetensi SDM dan anggaran berbasis kinerja berpengaruh positif dan signifikan, menunjukkan pentingnya peningkatan kapasitas pegawai dan penerapan anggaran berbasis kinerja. Sebaliknya, akuntabilitas dan transparansi berpengaruh negatif dan signifikan, mengindikasikan bahwa implementasinya masih bersifat formalitas dan belum efektif dalam mendorong pengelolaan keuangan yang berkualitas. Temuan ini menekankan perlunya peningkatan kompetensi ASN, evaluasi atas penerapan prinsip akuntabilitas dan transparansi, serta pembenahan sistem pengelolaan keuangan daerah. Penelitian ini diharapkan menjadi referensi kebijakan dan kontribusi bagi literatur akuntansi sektor publik. Penelitian lanjutan disarankan mengeksplorasi faktor lain dan menggunakan pendekatan kualitatif untuk memperkaya pemahaman terhadap dinamika pengelolaan keuangan publik. Kata kunci : Kompetensi SDM, anggaran berbasis kinerja, akuntabilitas, transparansi, kinerja keuangan, pemerintah kecamatan. ABSTRACT This study aims to analyze the influence of human resource competence, performance-based budgeting, accountability, and transparency on the financial performance of sub-district governments in East Tanjung Jabung Regency in 2024. Using a quantitative approach with a survey method, data were obtained from 55 ASN respondents in 11 sub-district offices through questionnaires. The analysis was carried out by testing validity, reliability, classical assumption tests, and multiple linear regression using IBM SPSS 29. The results showed that simultaneously, all four variables had a significant effect on financial performance. Partially, HR competence and performance-based budgeting had a positive and significant effect, indicating the importance of increasing employee capacity and implementing performance-based budgeting. Conversely, accountability and transparency had a negative and significant effect, indicating that their implementation was still a formality and had not been effective in encouraging quality financial management. These findings emphasize the need to improve ASN competence, evaluate the implementation of accountability and transparency principles, and improve the regional financial management system. This study is expected to be a policy reference and contribution to public sector accounting literature. Further research is suggested to explore other factors and use a qualitative approach to enrich understanding of the dynamics of public financial management. Keywords: HR competency, performance-based budget, accountability, transparency, financial performance, sub-district government.

Type: Thesis (S1)
Uncontrolled Keywords: Kompetensi SDM, anggaran berbasis kinerja, akuntabilitas, transparansi, kinerja keuangan, pemerintah kecamatan HR competency, performance-based budget, accountability,transparency, financial performance,sub-district government
Subjects: L Education > LA History of education
L Education > LD Individual institutions (United States)
L Education > LE Individual institutions (America except United States)
L Education > LF Individual institutions (Europe)
L Education > LG Individual institutions (Asia. Africa)
L Education > LT Textbooks
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: Kurniati
Date Deposited: 02 Oct 2025 07:42
Last Modified: 02 Oct 2025 07:42
URI: https://repository.unja.ac.id/id/eprint/86000

Actions (login required)

View Item View Item
Repository Unja is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.