The Effect of Planning and Competence of Employees in Efforts to Increase Budget Performance in Regional Financial Agency of Tabanan RegencyJournal: International Journal of Science and Research (IJSR) (Vol.7, No. 8)
Publication Date: 2018-08-05
Authors : I Putu Purnawan; I Ketut Arnawa; Nyoman Utari Vipriyanti;
Page : 723-730
Keywords : Finance; planning; budget;
The shift in the format of regional government in the autonomy era has brought about the implications of changes in the series of regional governance processes. The regional government in addition must have sensitivity to the existing problems, also be required to professionally manage the budget, starting from planning, implementation to the evaluation stage. Related to the management of the budget, this study tried to analyze the effects of planning and employee competencies on improving budget performance within the Tabanan District Financial Agency. The design used in this study is explanatory survey, where this design attempts to explain the influence that occurs between planning variables (X1) and competency variables (X2) with budget performance (Y). The population is 214 people, with a sample of 66 people. The main instrument used was a questionnaire using the Likert summated rating. Meanwhile, specifically for specific questions that are typical and require more detailed answers, there is also a companion instrument in the form of an interview guide. The scale in ordinal size will be transformed using the interval method of successive interval method. Furthermore, in the data analysis technique will be used product moment correlation to measure the closeness of relationships between variables, then to measure the effect between variables is shown a simple multiple regression. Based on the results of research that has been done, it can be explained that the planning variables affect the performance of the budget, as well as the competency variables affect the budget performance variables. With regard to this, it is suggested that Tabanan Regency Government can place employees who have adequate competence, or provide technical training and make good budget planning to be able to improve budget performance better.
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