Nunes, Mariano and Badrudin, Rudy (2025) Akuntabilitas Perencanaan, Pemantauan, Dan Evaluasi Pengelolaan Keuangan Apbn Timor-Leste Dalam Meningkatkan Kualitas Kinerja Institusi Negara Yang Dimoderasi Sistem Dalan Ba Futuru. Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
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Abstract
This study was conducted in the work units of the Timor-Leste government aims to examine the effect of Accountability of Planning, Monitoring, and Evaluation of Financial Management of the Timor-Leste State Budget in Helping Improve the Quality of State Institution Performance Moderated by the Dalan Ba Futuru System with the concept of assessing the level of accountability of state budget management. The sample selection in this study used purposive sampling with a final sample of 157 respondents in 48 active State Civil Servants (ASN) and regional council secretariats, according to data from the Civil Service Commission (CFP) as of 2023. The analysis method in the study used the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with the help of smartPLS. The result is that the accountability of planning and evaluation of the Financial Management of the Timor-Leste State Budget has a positive and insignificant effect on improving the quality of performance of state institutions. Meanwhile, the accountability for monitoring the financial management of the Timor-Leste State Budget has a positive and significant effect on improving the quality of performance of state institutions, and the Dalan Ba Futuru System (DBFTL) has an effect and the Dalan Ba Futuru System (DBFTL) moderates the effect of accountability for planning, monitoring, and evaluating the financial management of the Timor-Leste State Budget by strengthening the relationship in improving the quality of performance of state institutions.
| Item Type: | Thesis (Jurnal) |
|---|---|
| Additional Information: | Tesis dapat dibaca di Perpustakaan dengan Call Number NUN A 671/2025 |
| Uncontrolled Keywords: | Financial Accountability, State Budget Planning, State Budget Monitoring, State Budget Evaluation, Public Financial Management, Timor-Leste's Dalan Ba Futuru System (DBFTL). |
| Subjects: | AKUNTANSI > Akuntansi Keuangan Daerah |
| Divisions: | Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 17 Mar 2025 06:33 |
| Last Modified: | 17 Mar 2025 06:33 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/3206 |
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