{"id":"https://openalex.org/W4407586897","doi":"https://doi.org/10.35314/iakp.v5.i2.323","title":"Pengaruh Penerapan Anggaran Berbasis Kinerja, Kejelasan Sasaran Anggaran Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Di Kantor Wilayah Kementerian Hukum Dan HAM Riau","display_name":"Pengaruh Penerapan Anggaran Berbasis Kinerja, Kejelasan Sasaran Anggaran Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Di Kantor Wilayah Kementerian Hukum Dan HAM Riau","publication_year":2024,"publication_date":"2024-12-30","ids":{"openalex":"https://openalex.org/W4407586897","doi":"https://doi.org/10.35314/iakp.v5.i2.323"},"language":"en","primary_location":{"id":"doi:10.35314/iakp.v5.i2.323","doi":"https://doi.org/10.35314/iakp.v5.i2.323","is_oa":true,"landing_page_url":"https://doi.org/10.35314/iakp.v5.i2.323","pdf_url":"https://jurnal.polbeng.ac.id/index.php/IAKP/article/download/323/136","source":{"id":"https://openalex.org/S4210191246","display_name":"Jurnal IAKP Jurnal Inovasi Akuntansi Keuangan & Perpajakan","issn_l":"2723-0309","issn":["2723-0309"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276147","host_organization_name":"Politeknik Negeri Bengkalis","host_organization_lineage":["https://openalex.org/I4405276147"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan &amp; Perpajakan","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.polbeng.ac.id/index.php/IAKP/article/download/323/136","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5116275374","display_name":"Arini","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210124786","display_name":"Universitas Lancang Kuning","ror":"https://ror.org/0283yy536","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210124786"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arini","raw_affiliation_strings":["Universitas Lancang Kuning"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Lancang Kuning","institution_ids":["https://openalex.org/I4210124786"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5116275375","display_name":"Sartika Simamora","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210124786","display_name":"Universitas Lancang Kuning","ror":"https://ror.org/0283yy536","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210124786"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sartika Simamora","raw_affiliation_strings":["Universitas Lancang Kuning"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Lancang Kuning","institution_ids":["https://openalex.org/I4210124786"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5012002955","display_name":"Faizah Kamilah","orcid":"https://orcid.org/0009-0006-8633-7561","observed_orcids":["https://orcid.org/0009-0006-8633-7561"]},"institutions":[{"id":"https://openalex.org/I4210124786","display_name":"Universitas Lancang Kuning","ror":"https://ror.org/0283yy536","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210124786"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Faizah Kamilah","raw_affiliation_strings":["Universitas Lancang Kuning"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Lancang Kuning","institution_ids":["https://openalex.org/I4210124786"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210124786"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.30088521,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"2","first_page":"124","last_page":"135"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.6958000063896179,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.6958000063896179,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.1354999989271164,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.05979999899864197,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/performance-based-budgeting","display_name":"performance-based budgeting","score":0.9959999918937683},{"id":"https://openalex.org/keywords/budget-goal-clarity","display_name":"budget target clarity","score":0.8989999890327454},{"id":"https://openalex.org/keywords/reporting-systems","display_name":"reporting systems","score":0.6320000290870667},{"id":"https://openalex.org/keywords/performance-accountability","display_name":"performance accountability","score":0.9919999837875366},{"id":"https://openalex.org/keywords/public-sector-budgeting","display_name":"public sector budgeting","score":0.8740000128746033},{"id":"https://openalex.org/keywords/ministry-of-law-and-human-rights","display_name":"Ministry of Law and Human Rights","score":0.8410000205039978},{"id":"https://openalex.org/keywords/public-sector-performance-management","display_name":"public sector performance management","score":0.3370000123977661}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.26674026250839233}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.35314/iakp.v5.i2.323","doi":"https://doi.org/10.35314/iakp.v5.i2.323","is_oa":true,"landing_page_url":"https://doi.org/10.35314/iakp.v5.i2.323","pdf_url":"https://jurnal.polbeng.ac.id/index.php/IAKP/article/download/323/136","source":{"id":"https://openalex.org/S4210191246","display_name":"Jurnal IAKP Jurnal Inovasi Akuntansi Keuangan & Perpajakan","issn_l":"2723-0309","issn":["2723-0309"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276147","host_organization_name":"Politeknik Negeri Bengkalis","host_organization_lineage":["https://openalex.org/I4405276147"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan &amp; Perpajakan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35314/iakp.v5.i2.323","doi":"https://doi.org/10.35314/iakp.v5.i2.323","is_oa":true,"landing_page_url":"https://doi.org/10.35314/iakp.v5.i2.323","pdf_url":"https://jurnal.polbeng.ac.id/index.php/IAKP/article/download/323/136","source":{"id":"https://openalex.org/S4210191246","display_name":"Jurnal IAKP Jurnal Inovasi Akuntansi Keuangan & Perpajakan","issn_l":"2723-0309","issn":["2723-0309"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276147","host_organization_name":"Politeknik Negeri Bengkalis","host_organization_lineage":["https://openalex.org/I4405276147"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan &amp; Perpajakan","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.9595999717712402,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4407586897.pdf","grobid_xml":"https://content.openalex.org/works/W4407586897.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"This":[0,87],"study":[1,38,99,110,125],"aims":[2],"to":[3],"test":[4],"and":[5,17,29,64,71,76,82,102,137,153,182,207,231,254],"determine":[6],"the":[7,24,45,53,61,65,69,77,116,128,148,161,164,215,240,243,271],"Influence":[8],"of":[9,14,27,80,89,118,123,130,134,151,163,179,186,191,204,211,228,235,242,259,268],"Performance-Based":[10,131,168],"Budget":[11,15,135,169,192],"Implementation,":[12],"Clarity":[13,133,190],"Targets":[16,136,193],"Reporting":[18,138,216],"System":[19,139,217],"on":[20,144,173,198,222],"Performance":[21,145,174,199,223],"Accountability":[22,146,175,200,224],"at":[23,68,147],"Riau":[25,78,149],"Ministry":[26,79,150],"Law":[28,81,152],"Human":[30,83,154],"Rights":[31,84,155],"Regional":[32,85,156],"Office.":[33,86,157],"The":[34,104,121],"population":[35,55],"in":[36,60,97,108,281],"this":[37,98,109,124,282],"was":[39,56],"61":[40],"people.":[41],"Then":[42,189,214,238],"for":[43],"sampling,":[44],"author":[46],"used":[47,96,107],"a":[48,177,183,202,208,226,232,256],"saturated":[49],"sampling":[50],"technique":[51],"where":[52],"entire":[54],"sampled,":[57],"namely":[58,166,246],"Employees/Officials":[59],"finance":[62],"section":[63],"General":[66],"Section":[67],"Correctional":[70],"Immigration":[72],"Technical":[73],"Implementation":[74,129],"Unit":[75],"type":[88],"research":[90,105],"is":[91,111,274],"Quantitative.":[92],"Data":[93],"collection":[94],"techniques":[95],"are":[100],"Questionnaires":[101],"Documentation.":[103],"method":[106],"multiple":[112],"linear":[113],"regression,":[114],"with":[115,176,201,225,255],"help":[117],"SPSS":[119],"26.":[120],"results":[122,162,241],"indicate":[126],"that":[127],"Budgeting,":[132],"together":[140],"have":[141],"an":[142,171,196,220,264],"effect":[143,172,197,221],"As":[158],"shown":[159],"from":[160,239],"t-test,":[165],"partially":[167,194,218],"has":[170,195,219,263],"t-value":[178,203,227],"2.709>":[180],"2.002":[181,206,230],"significant":[184,209,233],"value":[185,210,234,252,258,267],"0.009":[187],"<0.05.":[188,213,237,261],"6.755>":[205],"0.00":[212],"2.889>":[229],"0.005":[236],"F":[244],"Test,":[245],"f":[247,250],"count":[248],"91.297>":[249],"table":[251],"2.77":[253],"significance":[257],"0.000":[260],"And":[262],"R":[265],"Square":[266],"81.9%,":[269],"while":[270],"remaining":[272],"18.1%":[273],"influenced":[275],"by":[276],"other":[277],"variables":[278],"not":[279],"included":[280],"regression":[283],"model.":[284]},"counts_by_year":[],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2025-10-10T00:00:00"}
