Published: 2021-12-30
Pengaruh Komitmen dan Peran Pengelola Keuangan Terhadap Kinerja (Studi pada Pengelola Keuangan SKPK di Pemerintahan Kabupaten Aceh Timur)
DOI: 10.35870/emt.v5i2.438
Downloads
Abstract
This study aims to determine the impact of responsibilities and roles on implementation. This examination was led by the SKPK within the East Aceh Regional Government. The sample of this audit data is 49 echelon IV financial administration officials who were taken for strategic audit purposes. Information is collected using surveys and then the information is checked using various direct relapse techniques. This investigation traces that the responsibilities of the chief financial officer and the department together affect the performance of the financial supervisor. The responsibilities of the financial supervisor positively affect the finance director. Part of the financial supervisor does not affect the finance director.
Keywords
Financial Manager Performance ; Financial Management Commitment ; Role of Financial Manager
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 5 No. 2 (2021)
-
Section: Articles
-
Published: %750 %e, %2021
-
License: CC BY 4.0
-
Copyright: © 2021 Authors
-
DOI: 10.35870/emt.v5i2.438
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.
Muhammad Jamil
Program Studi Keuangan Dan Perbankan, Akademi Keuangan Perbankan Nusantara, Kabupaten Aceh Timur, Provinsi Aceh, Indonesia
Teuku Muana Refi
Program Studi Keuangan Dan Perbankan, Akademi Keuangan Perbankan Nusantara, Kabupaten Aceh Timur, Provinsi Aceh, Indonesia
-
Alhayati, F. (2013). Wisuda Periode Maret 2013. Pengaruh Tingkat Hutang (Leverage) Dan Tingkat Kesulitan Keuangan Perusahaan Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Yang Terdaftar Di PT BEI).
-
Alokasi, D., Atas, K., Modal, B., Pemerintah, P., & Pontoh, W. (2013). Pengaruh Komitmen Organisasi dan Peran Manajer Pengelola Keuangan Daerah terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah di Kota Manado. Jurnal Accountability, 2(1), 1–211.
-
Baihaqi. (2012). Pengaruh Komitmen Organisasi dan Peran Manajerial Pengelolaan Keuangan Terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah. Fakultas Ekonomi Universitas Bengkulu, 1 No 3243-(2007), 243–253.
-
Diyanto, V., Rasuli, M., & Octalia, R. (2015). Pengaruh Komitmen Organisasi, Peran Pengelola Keuangan Daerah, Partisipasi Anggaran, dan Akuntabilitas Publik terhadap Kinerja Pimpinan Satuan Kerja Perangkat Daerah Kota Payakumbuh. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(2), 33994.
-
Doktor, A., Ekonomi, I., & Pascasarjana, P. (1945). Musa Djamaludin. 5.
-
Maria Mega Ayu Novrilia, Nina Widowati, D. H. (2014). Analisis Kinerja Pegawai di Dinas Pengelolaan Keuangan dan Aset Daerah Kota Semarang ( Studi Kasus Bidang Aset Daerah ). Fakultas Ilmu Sosial Dan Ilmu Politik.
-
Mone.dkk. (2013). Pengaruh Pengelolaan Keuangan Daerah Terhadap Kinerja Ekonomi Daerah di Kabupaten Pangkep. Jurnal Akuntansi, 3(3), 1–17.
-
Ranty Sapitri. (2016). Pengaruh Komitmen Organisasi Terhadap Kinerja Karyawan Perusahaan Listrik Negara Area Pekanbaru. Jom Fisip, 3(2), 1–15.
-
Shalahuddin, A. (2018). Pengaruh Kompetensi, Komitmen Organisasional dan Employee Engagement Terhadap Kinerja Pegawai PDAM Tirta Khatulistiwa Pontianak. Jurnal Ekonomi Bisnis Dan Kewirausahaan, 7(3), 202. https://doi.org/10.26418/jebik.v7i3.26875
-
Sukarno, K. W., & Syaichu, M. (2006). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja. Fakultas Ekonomika Dan Bisnis Universitas Diponegoro, 3(2003), 46–58.
-
Wulandari, R. (2016). Pengaruh peran pengelola keuangan dan komitmen organisasional serta pemanfaatan sistem informasi keuangan daerah terhadap kinerja manajerial satuan kerja perangkat daerah (studi pada pemerintah kota samarinda). Fakultas Ekonomi Dan Bisnis Universitas Mulawarman.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.