Articles

The Influence of the Goods and Services Procurement Process on Budget Performance with Budget Politics as a moderator (study of Regional Government OPD in Aceh)

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This research aims to examine the influence of the goods and services procurement process on budget performance with budget politics as a moderator. The population in this study were all government officials in the Regional Government OPD in Aceh. The sampling technique uses probability sampling. The data used is primary data. The data collection technique was carried out by distributing questionnaires to 267 respondents, namely budget users, heads of program and budget sub-divisions and program department staff. The data analysis method used is Simple Linear Regression Analysis and Moderated Regression Analysis (MRA) with the help of the SPSS 25 application. The results of the research show that the process of procurement of goods and services partially influences the Budget Performance of Regional Government OPDs in Aceh. Then budget politics moderate the influence of the goods and services procurement process on Budget Performance in Regional Government OPDs in Aceh.

Correlation of Employee Performance System Implementation with Budget Performance at Local Government Work Unit in Banda Aceh City Government

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This study aims to examine the correlation between the implementation of the employee e-performance system and budget performance at Local Government Work Unit (SKPD) in Banda Aceh City Government. The population in this study were 43 SKPD in the Banda Aceh City Government that used the employee e-performance system. The sampling technique used was saturated sampling or census, the samples and data sources were obtained from SKPD using the e-performance system so that the total sample was 43 SKPD in the Banda Aceh City Government. The non-parametric statistical data analysis method in this study is the Spearman Rank correlation method which is processed with the SPSS (Statistical Package for Social Science) program. The results showed that the implementation of the employee e-performance system had a positive relationship with budget performance.