Relationship Between Budget Management, Financial Performance, and The Achievement of The Regional Development Vision in District X
Keywords:
Budget management, financial performance, regional development vision, regression analysis, financial transparencyAbstract
Budget management and financial performance are crucial aspects in achieving a sustainable regional development vision. This study aims to analyze the relationship between budget management, financial performance, and the achievement of the regional development vision in District X. Using a mixed-method approach, this research collected data from 45 respondents selected through purposive sampling. Multiple linear regression analysis indicates that budget management has a significant impact on financial performance, with a regression coefficient of 0.1900 and a significance value of 0.004 (<0.05). The findings confirm that better budget management leads to higher regional financial performance. These results highlight the importance of transparency, efficiency, and accountability in budget management to support more optimal development.
References
Halim, A. (2017). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah. Edisi Keempat. Salemba Empat.
Bastian, I. (2015). Akuntansi Sektor Publik: Suatu Pengantar. Erlangga.
Mardiasmo. (2019). Akuntansi Sektor Publik. Penerbit Andi.
Arifin, J. (2020). Manajemen Keuangan Daerah: Teori dan Praktik. Penerbit Deepublish.
Kusuma, D., & Nugroho, A. (2021). "Pengaruh Pengelolaan Anggaran terhadap Kinerja Keuangan dan Dampaknya pada Pembangunan Daerah". Jurnal Akuntansi dan Keuangan Publik, 12(2), 45-60.
Sidik, M. (2018). Perencanaan dan Penganggaran Daerah. Penerbit Gramedia.
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26. Semarang: Badan Penerbit Universitas Diponegoro.
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Stainback, S., & Stainback, W. (1998). Understanding & Conducting Qualitative Research. Kendall/Hunt Publishing Company.