The Impact of Clearance Budget Targets and Accounting Control System on the Performance of the Government of Kupang City

DOI

10.2991/978-2-494069-83-1_13How to use a DOI?

Keywords

Budgeting; Controlling; Accounting; Managerial Performance

Abstract

Regional financial management is carried out in an integrated system embodied in the Regional Revenue and Expenditure Budget (APBD) which is annually stipulated by regional regulations. The shift in the APBD from a traditional budget to a performance budget requires that the APBD be prepared based on certain targets to be achieved in one fiscal year.

The preparation of the APBD is an effort to achieve the vision, mission, goals, and targets set out in the Regional Medium-Term Development Plan (RPJMD) for 5 (five) years, and the regional head program whose preparation is guided by the Regional Long-Term Development Plan (RPJPD). Considering the National Medium Term Development Plan (RPJMN) and the minimum service standards set by the government.

The role of clarity of budget targets is important because the clarity of budget targets in budgeting has a positive influence on managerial motivation. After all, a budget that is prepared with clear budget targets will result in an effective exchange of information that provides a high level of understanding for managers, thus encouraging planning activities. Clarity of budget targets describes the breadth of budget targets to be achieved and understood by those responsible for their achievement.

This research is essential to do concerning the clarity of budget targets where the public has the right to know the policies taken by the government. The government must provide the necessary information in the managerial process, such as planning, budgeting, implementation, monitoring, and evaluation of government performance.

The purpose of this research is to find out the impact of the clarity of budget targets and the Accounting Control System on Managerial Performance with the research subjects being middle-level managers from local government apparatus, namely the heads of offices, agencies, offices, and leaders of sections in the Kupang city government. This study uses a quantitative approach, namely by performing statistical calculations. The data source used is primary data. The data collection mechanism in this study was carried out directly through the survey method, to obtain individual opinion data. Data was collected by compiling a list of questions posed to respondents using a questionnaire. The population in this study were middle-level managers from the local government of Kupang City.

Copyright

© 2022 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Deetje. W. Manuain
AU  - Nonce F. Tuati
AU  - Hapsa Usman
PY  - 2022
DA  - 2022/12/30
TI  - The Impact of Clearance Budget Targets and Accounting Control System on the Performance of the Government of Kupang City
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
PB  - Atlantis Press
SP  - 71
EP  - 75
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-83-1_13
DO  - 10.2991/978-2-494069-83-1_13
ID  - Manuain2022
ER  -