PENGARUH PROFESIONALISME APARATUR TERHADAP KEEFEKTIFAN PELAKSANAAN ANGGARAN DALAM UPAYA MENINGKATKAN KINERJA INSTANSI PADA UNIVERSITAS MALIKUSSALEH
Abstrak: This paper
is aimed to
know how the
influence of human
resources profesionalism toward
effectiveness budgeting implementation in increasing efforts institution
performance at Malikussaleh University
Lhokseumawe and to know if there is any influence of human resources profesionalism toward
effectiveness budgeting implementation in
increasing efforts
institution performance at
Malikussaleh university with
partial and simultan. the samples comprice 56 employees
selected by using census method. the
data were collected by questionnaires, which have been tested both for its
validity and its reliability. the
Product Moment Correlation is used to test the validity of the data with the
degree of significance of 0.05 while the reliability is tested by using Alpha
Cronbach technique. the result of this research showns that : (1) Human
resources profesionalism have weakness influence toward effectiveness budgeting
implementation with the value of 14.36 percent.
this indicated that human resources profesionalism in institution help
financial implementation and planning process, but it is motivate to create the
effectiveness of budgeting implementation. (2) Human resources profesionalism
and effectiveness budgeting implementation by simultan test have medium
influence toward institution performance with the value of 49.29 percent. This
indicated Human resources profesionalism and effectiveness budgeting
implementation at Malikussaleh University
in the same time can influence institution performance. (3) t test by partial degree of human resources
profesionalism toward the increasing efforts institution performance have weakness
influence with the value of 10.18 percent. This indicated that human resources profesionalism
can created staff afectiveness in institution performance outstanding, but not motivate
the institution performance outstanding. (4) effectiveness budgeting
implementation by partial has significant correlation toward institution performance with the value of
26.63 percent, this indicated
that the budgeting
implementation at Malikussaleh university is influenced of situation of that
institution.
Keywords: effectiveness of
budgeting implementation, human resources profesionalism, institution
performance
Penulis: KAMARIAH
Kode Jurnal: jpakuntansidd110164
