Pengaruh Implementasi Anggaran Berbasis Kinerja terhadap Peningkatan Kinerja Pegawai Badan Usaha Milik Negara: Studi Kasus Pada Perusahaan Listrik Negara (PLN) Ranting Dolok Sanggul

  • Putri Kemala Dewi Lubis
  • Aulia Nurfitriana Universitas Negeri Medan
  • Sharma Juliana Silaban Universitas Negeri Medan
  • Sophia Hanum Universitas Negeri Medan
  • Tinti Sriyani Universitas Negeri Medan
DOI: https://doi.org/10.56672/syirkah.v3i1.135
Keywords: implementation of performance-based budgeting, improving the performance of BUMN employees, quantitative methods, purposive sampling, validity testing,

Abstract

In this research, the implementation of performance-based budgeting has a positive and significant impact on improving the performance of State-Owned Enterprises (BUMN) employees. The research method used is quantitative with a population of 51 employees and a sample of 25 people selected through purposive sampling. The results of the validity test show that all measuring instrument items on the variables of performance-based budget implementation and improving the performance of BUMN employees are valid. Apart from that, the data in this study is normally distributed and there is no heteroscedasticity in the regression model. The results of the regression coefficient test show that the implementation of performance-based budgeting has a positive effect on improving the performance of BUMN employees.

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Published
2023-12-31
How to Cite
Dewi Lubis, P., Nurfitriana, A., Silaban, S., Hanum, S., & Sriyani, T. (2023). Pengaruh Implementasi Anggaran Berbasis Kinerja terhadap Peningkatan Kinerja Pegawai Badan Usaha Milik Negara: Studi Kasus Pada Perusahaan Listrik Negara (PLN) Ranting Dolok Sanggul. As-Syirkah: Islamic Economic & Financial Journal, 3(1), 286 -. https://doi.org/10.56672/syirkah.v3i1.135
Issue
Vol 3 No 1 (2024): As-Syirkah: Islamic Economic & Financial Journal
Section
Articles