Pengaruh Tujuan Anggaran Terhadap Perilaku, Sikap, dan Kinerja Aparat Pemerintah Daerah di Kabupaten Minahasa
Journal Title: Jurnal Accountability - Year 2014, Vol 3, Issue 1
Abstract
The objective by conducting qualitative approach is to get more comprehensive of understanding about the effect of the characteristics of budget target towards behavior, attitude, and the performance of civil servants in Minahasa Regency to perform budgeting, realize the budget, and hold the responsible for realized budget. The qualitative approach in this study is conduct triangulation method with phenomenology. This study find, the characteristics of budget target simultaneously have positive effect towards behavior, attitude, and performance of civil servants in Minahasa Regency with counted F value higher than table F value. It means, behavior, attitude, and performance in preparing the budget, realize the budget, and hold the responsible for the budget are following the rules, where the participative by community and the servants have been included. The results by quantitative approach are supported by qualitative approach.
Authors and Affiliations
I Gede Suwetja
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