The influence of the competence of central and regional financial analysts on the quality of human resources in regional revenue and expenditure budget (APBD) planning and budgeting in serdang bedagai regency
Article Sidebar
human resource quality,
planning and budgeting
Main Article Content
Abstract
This study aims to analyze the influence of central and regional financial analyst competency on the quality of human resources in the planning and budgeting of the Regional Revenue and Expenditure Budget (APBD) in Serdang Bedagai Regency. This study uses a quantitative approach with a survey method by distributing questionnaires to 50 civil servants involved in the regional planning and budgeting process. The data obtained have been tested for quality through validity and reliability tests and have met the required classical assumptions. Data analysis was performed using simple linear regression. The results show that the competency of central and regional financial analysts has a positive and significant effect on the quality of human resources in APBD planning and budgeting. The coefficient of determination value indicates that the competency of financial analysts is able to explain most of the variation in human resource quality, while the remainder is influenced by other factors outside the study. Thus, improving the competency of financial analysts is proven to contribute to improving the quality of regional planning and budgeting.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Abdullah, S., & Nazry, M. (2015). Analisis penganggaran sektor publik. Salemba Empat.
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 26 (10th ed.). Badan Penerbit Universitas Diponegoro.
Gujarati, D. N., & Porter, D. C. (2021). Basic econometrics (6th ed.). McGraw-Hill Education.
Herawaty, T., Tresna, P. W., & Liany, I. L. (2019). The effect of customer relationship management on customer loyalty (Study at Crown Hotel in Tasikmalaya). Review of Integrative Business and Economics Research, 8, 150–156.
Honga, A. F., & Ilat, V. (2014). Analisis realisasi anggaran pendapatan dan belanja daerah Pemerintah Kota Bitung. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(4), 278–288. https://doi.org/10.35794/emba.2.4.2014.6263
Nahak, M., & Ellitan, L. (2023). Peran perencanaan strategik dan kepemimpinan strategik dalam membangun kinerja organisasi publik. ULIL ALBAB: Jurnal Ilmiah Multidisiplin, 2(9), 3986–3999. https://doi.org/10.56799/jim.v2i9.2073
Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., Damanik, H., Harianja, H., Sirait, R. T. M., Tobing, L., & Ria, C. E. (2021). Penelitian bisnis, teknik dan analisa dengan SPSS, STATA, dan EViews (1st ed.). Madenatera.
Nurhayati, N. (2017). Analisis teori transparansi pengelolaan keuangan daerah di Indonesia. Jurnal Trias Politika, 1(2), 36–54. https://doi.org/10.33373/jtp.v1i2.1062
Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia Nomor 42 Tahun 2014 tentang Jabatan Fungsional Analis Keuangan Pusat dan Daerah. (2014).
Purwanto, A., Asbari, M., & Santoso, T. I. (2021). Analisis data penelitian sosial dan manajemen: Perbandingan hasil antara Amos, SmartPLS, WarpPLS, dan SPSS untuk jumlah sampel medium. International Journal of Social and Management Studies, 2(4), 43–53. https://doi.org/10.5555/ijosmas.v2i4.50
Sari, N. M. D. P., & Purbadharmaja, I. B. P. (2025). The effect of population size, human development index, and foreign direct investment on economic growth in Tabanan Regency. International Journal of Financial Economics, 2(2), 817–831.
Sekaran, U., & Bougie, R. (2021). Research methods for business: A skill-building approach (9th ed.). Wiley.
Sihabudin, Wibowo, D., Mulyono, S., Kusuma, J. W., Arofah, I., Ningsi, B. A., Saputra, E., Purwasih, R., & Syaharuddin. (2021). Ekonometrika dasar: Teori dan praktik berbasis SPSS. CV. Pena Persada.
Siregar, S. (2021). Statistik parametrik untuk penelitian kuantitatif. Bumi Aksara.
Soares, A., Nurpratiwi, R., & Makmur, M. (2015). Peranan pemerintah daerah dalam perencanaan pembangunan daerah. Jurnal Ilmu Sosial dan Ilmu Politik (JISIP), 4(2), 231–236. https://doi.org/10.33366/jisip.v4i2.102
Sugiyono. (2019). Metode penelitian bisnis. Alfabeta.
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D (2nd ed.). Alfabeta.
Suwandi, D. G., & Aris, M. A. (2025). The implementation of balanced scorecard in optimizing company performance through four main perspectives. Jurnal Economic Resource, 8(2), 727–735. https://doi.org/10.57178/jer.v8i2.1541
Undang-Undang Republik Indonesia Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah. (2022).
Widiasmara, A., Kusherawati, A., Cahyaningati, R., & Paramita, R. W. D. (2022). The effect of current ratio, debt to equity ratio, return on assets, and net profit margin on profit growth. Assets: Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, 6(1), 8–15. https://doi.org/10.30741/assets.v6i1.831