Analisis Faktor-Faktor yang Mempengaruhi Kinerja Kepala Desa di Kabupaten Kuantan Singingi dan Kabupaten Kampar

Sonia Sischa Eka Putri; Pivit Septiary  Chandra

doi:10.33395/owner.v5i2.421

Authors

Sonia Sischa Eka Putri universitas islam negeri sultan syarif kasim riau https://orcid.org/0000-0003-3987-1340
Pivit Septiary Chandra Universitas Islam Negeri Sultan Syarif Kasim Riau

DOI:

10.33395/owner.v5i2.421

Keywords:

Performanceclarity of budget targets, internal control system, motivation, organizational commitment

Abstract

This study aims to see the effect of clarity of budget targets, internal control systems, motivation and organizational commitment to the performance of village heads in Kuantan Singingi and Kampar districts. This research was conducted in 2020 to see the performance of the village head, this is because there are still problems related to the performance of the village head that the community complains about, therefore the authors want to measure whether the clarity of budget targets, internal control systems, motivation and organizational commitment have an effect on the performance of the village head. The type of data used is primary data by using questionnaire method of data collection.. The sample in this study were village heads totaling 60 people. The results of this study indicate that the clarity of budget targets has an influence on the performance of the village head, the internal control system has an influence on the performance of the village head, motivation and organizational commitment also has an influence on the performance of village heads in Kuantan Singingi and Kampar Districts. From all the testingist done it can be concluded that the variables of budget targets, internal control systems, motivation and organizational commitment that it used to explain 63% of villages head performance. While there meaning 37% are influence do rexplained by other variables not included in this study.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Afrida, N. (2013). Pengaruh desentralisasi dan sistem pengendalian intern Pemerintah terhadap kinerja manajerial skpd (studi empiris pada pemerintah kota padang). Jurnal Akuntansi, 1(2).

arimbawa, K., & Dewi, A. (2013). PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA HOTEL JIMBARAN PURI BALI. E-Jurnal Manajemen Universitas Udayana.

Darma, E. S. (2013). Pengaruh kejelasan sasaran anggaran dan sistem pengendalian akuntansi terhadap kinerja manajerial dengan komitmen organisasi sebagai variabel pemoderasi pada pemerintah daerah: studi empiris pada kabupaten dan kota se-Prov. DIY. Universitas Gadjah Mada.

Fahdi, M. (2015). Faktor-Faktor yang mempengaruhi kinerja badan layanan umum di Universitas Riau [The factors are affecting the performance of public service agency at University of Riau]. Jurnal Akuntansi, 4(1), 1–15.

Indonesia, I. A. (2021). Standar Profesional Akuntansi Publik.

Indonesia, P. R. (2008). Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah.

Kanfer, R., & Ackerman, P. L. (1989). Motivation and cognitive abilities: An integrative/aptitude-treatment interaction approach to skill acquisition. Journal of Applied Psychology, 74(4), 657.

Kumar, N., & Garg, P. (2011). Impact of motivational factors on employee’s job satisfaction-A study on some selected organization in Punjab, India. Asian Journal of Management Research, 2(1), 672–683.

Locke, E. A., & Latham, G. P. (1984). Goal setting: A motivational technique that works!

Mangkunegara, A. A. A. P. (2016). Manajemen sumber daya manusia perusahaan. PT. Remaja Rosdakarya.

Melia, P., & Sari, V. F. (2019). Pengaruh Akuntabilitas Publik, Kejelasan Sasaran Anggaran Dan Partisipasi Anggaran Terhadap Kinerja Manajerial. Jurnal Eksplorasi Akuntansi, 1(3), 1068–1079.

Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224–247.

Muzahid, M. (2017). PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL PEMERINTAH KABUPATEN ACEH UTARA. Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 5(2), 110–124.

Nurhalimah, Darwanis, & Abdullah, S. (2013). Pengaruh Partisipasi Penyusunan Anggaran dan Kejelasan Sasaran Anggaran Terhadap Kinerja Aperatur Perangkat Daerah di Pemerintah Aceh. Jurnal Akuntansi Pascasarjana Universitas Syiah Kuala.

Oluseyi, A. S., & Hammed, T. A. (2009). Influence of work motivation, leadership effectiveness and time management on employees’ performance in some selected industries in Ibadan, Oyo State, Nigeria. European Journal of Economics, Finance and Administrative Sciences.

Pilipus, R. (2009). Pengaruh Karakteristik Sasaran Anggaran dan Sistem Pengendalian Intern tehadap Kinerja Manajerial Aparat Pemerintah Daerah.

Pridarsanti, K. Y., & Yuyetta, E. N. A. (2013). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Pegawai (Studi Empiris pada Pegawai Direktorat Jenderal Perbendaharaan Kementerian Keuangan di Kota Semarang). Fakultas Ekonomika dan Bisnis.

Putra, D. (2013). Pengaruh akuntabilitas publik dan kejelasan sasaran anggaran terhadap kinerja manajerial satuan kerja perangkat daerah (Studi Empiris pada satuan kerja perangkat daerah Kota Padang). Jurnal Akuntansi.

Roberto, A. (2019). No Title. Analisis Kepuasan Masyarakat Dalam Pelayanan Kepala Desa Medan Estate., 1(1), 32–38.

Sekaran, U., & Bougie, R. (2011). Business Research Methods: A skill-building approach. Chichester: John Wiley& Sons Ltd.

Sugiyono, D. (2010). Metode penelitian kuantitatif dan R&D. Bandung: Alfabeta.