人力资源能力对以绩效为基础的预算实施的影响

Lestari Gowasa, Subhilhar Subhilhar, Agus Suriadi
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摘要

摘要本研究旨在探讨北达科他州区域财务管理局人力资源胜任力对绩效预算执行的影响。本研究采用的研究方法是混合方法,即定性研究与定量研究相结合。本研究的样本共35人。基于有目的的抽样。本研究的地点是在北尼亚斯摄政的区域财务管理署。研究结果表明,北达科他州区域财务管理局人力资源胜任力对绩效预算执行的影响为正显著,其值为0.896,说明人力资源胜任力各变量对绩效预算执行的相关或关系具有较强的正相关关系。
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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP IMPLEMENTASI ANGGARAN YANG BERBASIS KINERJA
The purpose of this study is to determine the effect of human resource competence on the implementation of performance-based budget in the Regional Financial Management Agency of North Nias Regency. The research method used in this research is the method of mixed methods, that is the combination of qualitative and quantitative research. The sample in this study amounted to 35 respondents. Based on purposive sampling. The location of this research is at the Regional Financial Management Agency of North Nias Regency. The result of the research shows that the competence of human resources bepengaruh positive and significant to the implementation of performance-based budget in the Regional Financial Management Agency of North Nias Regency with a value of 0.896 which means the correlation or the relationship between the variables of human resource competence to the implementation of performance-based budget has a strong relationship and is positive.
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