Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)

Implementation of E–Budgeting as an Effort of the Enhancement of Transparency and Accountability in the Government of Binjai City in North Sumatra

Authors
Anggi Pratama Nasution, Atika
Corresponding Author
Anggi Pratama Nasution
Available Online August 2019.
DOI
10.2991/icame-18.2019.42How to use a DOI?
Keywords
Transparency, Accountability and E-Budgeting
Abstract

This research is intended to the Government at Binjai City of North Sumatra. Application of e-governance at regional work unit (SKPD) aims to strive the improvement of work performance based on several principles on good corporate governance (GCG) such as transparency and accountability on the government of Binjai City. Furthermore, this test is done by taking data to use questioners for all regional work (SKPD) in Binjai City. There are 52 people as budget user or author then the data is processed using some descriptive analysis methods. The result of research stated that even though the relation e budgeting is low with the accountability and transparency but the level of achievement of the use e-budgeting has been reached well in attempting to increase the function of transparency and accountability so it is concluded that the role of system e-budgeting in increasing value of transparency and accountability on the government of Binjai City has been achieved.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2019
ISBN
10.2991/icame-18.2019.42
ISSN
2352-5428
DOI
10.2991/icame-18.2019.42How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Anggi Pratama Nasution
AU  - Atika
PY  - 2019/08
DA  - 2019/08
TI  - Implementation of E–Budgeting as an Effort of the Enhancement of Transparency and  Accountability in the Government of Binjai City in North Sumatra
BT  - Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
PB  - Atlantis Press
SP  - 380
EP  - 390
SN  - 2352-5428
UR  - https://doi.org/10.2991/icame-18.2019.42
DO  - 10.2991/icame-18.2019.42
ID  - Nasution2019/08
ER  -