Authors :
Christine Natalia Rumbekwan; Nurul Hidayah
Volume/Issue :
Volume 8 - 2023, Issue 7 - July
Google Scholar :
https://bit.ly/3TmGbDi
Scribd :
https://tinyurl.com/yp4msupr
DOI :
https://doi.org/10.5281/zenodo.8207312
Abstract :
The SAKTI application is a system used to
support budget execution performance. Budget
execution performance not only requires a quality
system but also requires adequate human resource
competence. This study aims to examine the influence of
SAKTI implementation and human resource competence
on the performance of budget execution with moderation
of Good Government Governance. The study was
conducted at the Ministry of Villages, Development of
Disadvantaged Regions and Transmigration. The
population is all employees involved in using the SAKTI
application. The sample was selected based on criteria,
namely SAKTI users who have module operational
authority levels, namely operators, validators, approvers
so that 74 respondents were obtained. The research
instrument used was a questionnaire distributed via
Googleform. The analytical method used is multiple
regression with moderation and uses partial least
squares (PLS) software. The results of the study provide
empirical evidence that: (1) SAKTI implementation has
a positive effect on budget execution performance, (2)
Human resource competence has an effect on budget
execution performance, and (3) Good Government
Governance as a moderating variable strengthens the
effect of SAKTI implementation on budget execution
performance and also strengthen the influence of human
resource competence on the performance of budget
execution within the Ministry of Villages, Development
of Disadvantaged Regions, and Transmigration. The
implication of the research is that the implementation of
SAKTI and human resource competencies can continue
to be improved and practiced in a wider range of units in
Indonesia.
Keywords :
SAKTI, Budget Execution Performance, Human Resources Competencies, Good Government Governance.
The SAKTI application is a system used to
support budget execution performance. Budget
execution performance not only requires a quality
system but also requires adequate human resource
competence. This study aims to examine the influence of
SAKTI implementation and human resource competence
on the performance of budget execution with moderation
of Good Government Governance. The study was
conducted at the Ministry of Villages, Development of
Disadvantaged Regions and Transmigration. The
population is all employees involved in using the SAKTI
application. The sample was selected based on criteria,
namely SAKTI users who have module operational
authority levels, namely operators, validators, approvers
so that 74 respondents were obtained. The research
instrument used was a questionnaire distributed via
Googleform. The analytical method used is multiple
regression with moderation and uses partial least
squares (PLS) software. The results of the study provide
empirical evidence that: (1) SAKTI implementation has
a positive effect on budget execution performance, (2)
Human resource competence has an effect on budget
execution performance, and (3) Good Government
Governance as a moderating variable strengthens the
effect of SAKTI implementation on budget execution
performance and also strengthen the influence of human
resource competence on the performance of budget
execution within the Ministry of Villages, Development
of Disadvantaged Regions, and Transmigration. The
implication of the research is that the implementation of
SAKTI and human resource competencies can continue
to be improved and practiced in a wider range of units in
Indonesia.
Keywords :
SAKTI, Budget Execution Performance, Human Resources Competencies, Good Government Governance.
