Artikel Ilmiah : C1H008048 a.n. WIKAN WAHYU WIDIASTUTI
| NIM | C1H008048 |
|---|---|
| Namamhs | WIKAN WAHYU WIDIASTUTI |
| Judul Artikel | PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA ORGANISASI SEKTOR PUBLIK DENGAN STANDAR OPERASIONAL PROSEDUR SEBAGAI VARIABEL MODERASI (Studi Kasus pada Kantor Kecamatan Bukateja Kabupaten Purbalingga) |
| 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. |
| Kata kunci | kejelasan sasaran anggaran, Standar Operasional Prosedural, kinerja organisasi |
| Pembimbing 1 | Drs. Sujono, M.Si., Ak |
| Pembimbing 2 | Drs. Syaiful Azhar, M.Si., Ak. |
| Pembimbing 3 | |
| Tahun | 2013 |
| Jumlah Halaman | 85 |
| Tgl. Entri | (belum diset) |