Effect of elements of regional financial management towards SKPD regency/city performance and its implication on public service

Authors

  • Maxion Sumtaky University of Merdeka Malang, Indonesia
  • Grahita Chandrarin University of Merdeka Malang, Indonesia
  • Anwar Sanusi University of Merdeka Malang, Indonesia

Keywords:

Public service, Financial planning, Budget execution control, Transparency and accountability, Local Government performance, Internal and external party supervision

Abstract

This study aims to describe the elements of local financial management that include: the effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, the effectiveness of internal and external party supervision, and the performance, as well as the public service; analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and effectiveness of internal and external party supervision on performance; analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and effectiveness of internal and external party supervision on public services; analyze the effect of the performance on public services; and analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision on public service through performance. The analysis technique used is descriptive analysis and structural equation modeling analysis. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision have an effect on the performance. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external oversight of supervisors on public services. The performance of the Local Government Work Unit influences public services. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision affect public services through the performance.

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Published

2018-03-30

How to Cite

Sumtaky, M., Chandrarin, G., & Sanusi, A. (2018). Effect of elements of regional financial management towards SKPD regency/city performance and its implication on public service. International Research Journal of Engineering, IT & Scientific Research, 4(2), 73–86. Retrieved from https://sloap.org/journals/index.php/irjeis/article/view/128

Issue

Vol. 4 No. 2: March 2018

Section

Research Articles
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