Update Artikelilmiah: 6905

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Judul Artikel

Abstrak (Bhs. Indonesia)

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kejelasan sasaran anggaran terhadap kinerja korganisasi Kecamatan Bukateja Kabupaten Purbalingga serta untuk mengetahui dan menganalisis peranan Standar Operasional Prosedural (SOP) dalam memoderasi pengaruh kejelasan sasaran anggaran terhadap kinerja organisasi Kecamatan Bukateja Kabupaten Purbalingga
Jenis penelitian ini adalah survei dengan teknik analisis regresi sederhana dan regresi moderasi. Berdasarkan hasil analisis regresi sederhana diperoleh nilai t hitung variabel kejelasan sasaran anggaran lebih besar dari nilai t tabel, dengan demikian maka hipotesis pertama diterima. Adapun dari hasil regresi moderasi diperoleh nilai t hitung variabel moderasi lebih besar dari nilai t tabel, dengan demikian maka hipotesis kedua, diterima.
Berdasarkan hasil analisis data, dapat diambil kesimpulan bahwa kejelasan sasaran anggaran berpengaruh signifikan terhadap kinerja organisasi Kecamatan Bukateja dan Standar Operasional Prosedural secara signifikan memoderasi pengaruh kejelasan sasaran anggaran terhadap kinerja organisasi Kecamatan Bukateja Kabupaten Purbalingga

Abtrak (Bhs. Inggris)

This research is entitled “The Effect of Budget Goal Clarity on Organization
Performance in Public Sector with the Standard Operating Procedures as
Moderator Variable (Case Study at the Subdistrict Office of Bukateja in
Purbalingga Regency)”. The aims of research are to find out and to analyze the effect
of budget goal clarity on organization performance, and so to find out and to analyze the
role of Standard Operating Procedures in moderating effect of budget goal clarity on
organization performance of Bukateja Subdistrict office in Purbalingga Regency.
The proposed hypotheses of research are:
1. Budget goal clarity has significant effect on organization performance of Bukateja
Subdistrict office in Purbalingga Regency.
2. Standard Operating Procedures has significant moderating in the effect of budget
goal clarity on organization performance of Bukateja Subdistrict office in
Purbalingga Regency.
The method of research is survey with technique data analysis are simple linear
regression and moderated regression analysis. To test the first hypothesis, it has used the
result of simple linear regression analysis, which it has got the value of t statistic is greater
than the value of t table, therefore the first hypothesis can be accepted. To test the second
hypothesis, it has used the moderated regression analysis, which it has got the t statistic
value of moderation variable (XY) is greater than the value of t table, therefore the
second hypothesis is accepted.
Based on the result of data analysis, it can be concluded that Budget goal clarity
has significant effect on organization performance and so the Standard Operating
Procedures has significant moderating in the effect of budget goal clarity on
organization performance of Bukateja Subdistrict office in Purbalingga Regency.
Based on the conclusions, it can be implied that the management of Bukateja
Subdistrict office in Purbalingga Regency need to implement the budgeting system that
clear, measurable and applicable, in addition, the management also need to implement
the Standard Operating Procedural in appropriately in accordance with the
characteristics of the organization’s work program.

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