Transparent budget reporting

Oct 13, 2025 by talynt.org 146 views

Analysis of Factors Affecting the Performance of Regional Work Units (SKPD) within the Samosir Regency Government with Inspectorate Supervision as Moderating Variables

Introduction

Improving the performance of Regional Work Units (SKPD) is a crucial target in government, as it directly impacts the achievement of regional development goals. In Samosir Regency, this research aims to examine the factors that affect the performance of SKPD by making inspectorate supervision a moderating variable. This study involved 35 SKPDs in Samosir Regency, using the * Census * method to involve all SKPD as a sample.

Factors Affecting SKPD Performance in Samosir Regency

The results of this study showed that five factors had a positive and significant influence on SKPD performance, both simultaneously and partially:

Budget Planning

A mature and structured budget planning becomes the foundation for SKPD to achieve performance targets. Effective budget planning enables SKPD to allocate resources efficiently, prioritize tasks, and set realistic goals. This, in turn, leads to better performance outcomes. Budget planning is a critical factor in SKPD performance, as it sets the tone for the entire organization.

Budget Reporting

Accurate and timely budget reporting enables more effective evaluation and monitoring of performance. Transparent budget reporting allows SKPD to track progress, identify areas for improvement, and make data-driven decisions. This, in turn, leads to better performance outcomes. Budget reporting is a critical factor in SKPD performance, as it provides valuable insights into the organization's financial situation.

Organizational Commitment

Strong commitment of all SKPD members to the organization's objectives is the main driver in achieving optimal performance. Organizational commitment is a critical factor in SKPD performance, as it fosters a sense of ownership and responsibility among employees. This, in turn, leads to better performance outcomes.

Human Resources Quality (HR)

The quality of qualified human resources with high competencies and dedication will increase the effectiveness of SKPD performance. High-quality HR is a critical factor in SKPD performance, as it enables the organization to deliver high-quality services and achieve its objectives.

Communication

Effective and open communication between SKPD members and with related parties is important to achieve synergy and efficiency in carrying out tasks. Effective communication is a critical factor in SKPD performance, as it fosters collaboration, reduces errors, and improves overall performance.

The Role of Inspectorate Supervision

More interesting, this study found that the supervision of the Inspectorate acts as a Moderating variable, which means this supervision can moderate or strengthen the relationship between the five factors above and SKPD performance. This shows that strict and effective supervision of the inspectorate can be the main driver in improving the performance of the SKPD.

Deeper Analysis

The results of this study have several important implications:

The Importance of Budget Planning and Reporting

The Samosir Regency Government needs to continue to improve the quality of budget planning and reporting. This can be done by organizing training for budget managers in the SKPD, implementing an integrated budget information system, and involving stakeholders in the planning process.

Increasing Organizational Commitment

Development and motivation to SKPD employees is very important to increase their commitment to the organization. Career development programs, positive performance, and organizational culture can be an effective strategy for this purpose.

HR Quality Development

Samosir Regency Government needs to focus on improving the quality of human resources in the SKPD through training programs, competency development, and selective recruitment.

Strengthening the Role of Inspectorate Supervision

This research confirms that inspectorate supervision has a strategic role in improving SKPD performance. Increasing capacity and effectiveness of inspectorate supervision is a step that needs to be taken. This can be done through increasing the competencies of the supervisors, improvement of the supervision system, and consistently enforcing rules.

Conclusion

This study shows that factors such as budget planning, budget reporting, organizational commitment, human resource quality, and communication have a significant influence on SKPD performance in Samosir Regency. Furthermore, inspectorate supervision plays an important role in moderating the relationship between these factors and performance. By taking into account these factors and strengthening the role of inspectorate supervision, it is expected that the performance of SKPD in Samosir Regency can continue to increase and achieve more optimal regional development goals.

Recommendations

Based on the findings of this study, the following recommendations are made:

The Samosir Regency Government should continue to improve the quality of budget planning and reporting.
The government should focus on increasing organizational commitment among SKPD employees.
The government should prioritize HR quality development through training programs, competency development, and selective recruitment.
The government should strengthen the role of inspectorate supervision by increasing the competencies of the supervisors, improving the supervision system, and consistently enforcing rules.

Limitations of the Study

This study has several limitations, including:

The study was conducted in Samosir Regency only, and the findings may not be generalizable to other regions.
The study relied on a census method, which may not be representative of the entire population.
The study did not control for other factors that may influence SKPD performance.

Future Research Directions

Future research should aim to:

Replicate the study in other regions to generalize the findings.
Examine the impact of other factors on SKPD performance.
Develop a more comprehensive model of SKPD performance that incorporates multiple factors.

References

[List of references cited in the study]

Appendices

[Appendices containing additional information, such as survey instruments, data analysis procedures, and raw data]
Q&A: Factors Affecting the Performance of Regional Work Units (SKPD) within the Samosir Regency Government with Inspectorate Supervision as Moderating Variables

Introduction

In our previous article, we discussed the factors that affect the performance of Regional Work Units (SKPD) within the Samosir Regency Government, with inspectorate supervision as a moderating variable. In this Q&A article, we will answer some of the most frequently asked questions related to this topic.

Q1: What are the key factors that affect SKPD performance?

A1: The key factors that affect SKPD performance are:

Budget planning
Budget reporting
Organizational commitment
Human resources quality (HR)
Communication

Q2: Why is budget planning important for SKPD performance?

A2: Budget planning is important for SKPD performance because it enables the organization to allocate resources efficiently, prioritize tasks, and set realistic goals. Effective budget planning sets the tone for the entire organization and is a critical factor in SKPD performance.

Q3: What is the role of inspectorate supervision in SKPD performance?

A3: Inspectorate supervision plays a moderating role in SKPD performance, meaning it can moderate or strengthen the relationship between the five factors above and performance. Strict and effective supervision of the inspectorate can be the main driver in improving the performance of the SKPD.

Q4: How can the Samosir Regency Government improve the quality of budget planning and reporting?

A4: The Samosir Regency Government can improve the quality of budget planning and reporting by:

Organizing training for budget managers in the SKPD
Implementing an integrated budget information system
Involving stakeholders in the planning process

Q5: What are some strategies for increasing organizational commitment among SKPD employees?

A5: Some strategies for increasing organizational commitment among SKPD employees include:

Career development programs
Positive performance
Organizational culture

Q6: How can the Samosir Regency Government prioritize HR quality development?

A6: The Samosir Regency Government can prioritize HR quality development by:

Providing training programs for SKPD employees
Developing competencies among employees
Selective recruitment

Q7: What are some limitations of this study?

A7: Some limitations of this study include:

The study was conducted in Samosir Regency only, and the findings may not be generalizable to other regions.
The study relied on a census method, which may not be representative of the entire population.
The study did not control for other factors that may influence SKPD performance.

Q8: What are some future research directions?

A8: Some future research directions include:

Replicating the study in other regions to generalize the findings
Examing the impact of other factors on SKPD performance
Developing a more comprehensive model of SKPD performance that incorporates multiple factors

Q9: What are some practical implications of this study?

A9: Some practical implications of this study include:

The Samosir Regency Government should continue to improve the quality of budget planning and reporting.
The government should focus on increasing organizational commitment among SKPD employees.
The government should prioritize HR quality development through training programs, competency development, and selective recruitment.
The government should strengthen the role of inspectorate supervision by increasing the competencies of the supervisors, improving the supervision system, and consistently enforcing rules.

Q10: What are some recommendations for policymakers and practitioners?

A10: Some recommendations for policymakers and practitioners include:

Policymakers should prioritize the development of effective budget planning and reporting systems.
Practitioners should focus on increasing organizational commitment among employees and prioritizing HR quality development.
Policymakers and practitioners should work together to strengthen the role of inspectorate supervision and improve the overall performance of SKPD.

Conclusion

In conclusion, this Q&A article provides answers to some of the most frequently asked questions related to the factors that affect the performance of Regional Work Units (SKPD) within the Samosir Regency Government, with inspectorate supervision as a moderating variable. We hope that this article provides valuable insights and practical implications for policymakers and practitioners.