PENGARUH KOMITMEN, SUMBER DAYA MANAJEMEN, PENGAWASAN TERHADAP PELAKSANAAN ANGGARAN BERBASIS KINERJA PADA DINAS SOSIAL PROVINSI SULAWESI SELATAN

Abstract

Berbasis Kinerja Pada Dinas Sosial Provinsi Sulawesi Selatan, serta variabel yang paling dominan berpengaruh terhadap terhadap Pelaksanaan Aggaran Berbasis Kinerja Pada Dinas Sosial Provinsi Sulawesi Selatan. Pendekatan penelitian ini menggunakan penelitian kuantitatif. Penelitian dilakukan pada Kantor Dinas Sosial Provinsi Sulawesi Selatan. Waktu penelitian dilakukan bulan Desember 2021. Populasi penelitian adalah pegawai Kantor Dinas Sosial Provinsi Sulawesi Selatan yang berjumlah 62 orang. Hasil penelitian menunjukkan bahwa : 1) Terdapat pengaruh positif namun tidak signifikan komitmen terhadap pelaksanaan Aggaran Berbasis Kinerja Pada Dinas Sosial Provinsi Sulawesi Selatan 2) Terdapat pengaruh positif dan signifikan kualitas SDM terhadap pelaksanaan Aggaran Berbasis Kinerja Pada Dinas Sosial Provinsi Sulawesi Selatan 3) Terdapat pengaruh positif namun tidak signifikan pengawasan terhadap pelaksanaan Aggaran Berbasis Kinerja Pada Dinas Sosial Provinsi Sulawesi Selatan 4) Terdapat pengaruh positif dan signifikan secara bersama-sama (simultan) terhadap pelaksanaan Aggaran Berbasis Kinerja pada kantor Dinas Sosial Provinsi Sulawesi Selatan 5) Variabel kualitas SDM yang paling dominan berpengaruh terhadap pelaksanaan Aggaran Berbasis Kinerja Pada Dinas Sosial Provinsi Sulawesi Selatan.

This study aims to explore and analyse the effect of commitment, HR, supervision on the implementation of Performance-Based Budget in Social Service Department, South Sulawesi Province, as well as the most dominant variable that has en effect on the implementation of Performance-Based Budget in Social Service Department, South Sulawesi Province. The approach used is quantitative study. The research was conducted at the Social Service Office of South Sulawesi Province. The time of the study was carried out in December 2021. The research population was the employees of the Social Service Office of South Sulawesi Province, totaling 62 people. The results showed that: 1) There was a positive but not significant effect on commitment to the implementation of the Performance-Based Budgeting at the Social Service of South Sulawesi Province 2) There was a positive and significant influence on the quality of human resources on the implementation of the Performance-Based Budgeting at the Social Service of South Sulawesi Province 3) There was a positive influence but not significant of supervision on the implementation of Performance-Based Budgeting at the Social Service of South Sulawesi Province 4) There is a positive and significant influence simultaneously on the implementation of Performance-Based Budgeting at the Social Service Office of South Sulawesi Province 5) The variable of quality of human resources has the most dominant influence on the implementation of the Performance-Based Budget at the Social Service of South Sulawesi Province.