AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN ANGGARAN MAKAN BERGIZI GRATIS TERHADAP PEREKONOMIAN LOKAL: TRANSPARANSI ANGGARAN SEBAGAI VARIABEL MODERASI.

Nadya Nurhaliza, . (2026) AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN ANGGARAN MAKAN BERGIZI GRATIS TERHADAP PEREKONOMIAN LOKAL: TRANSPARANSI ANGGARAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The Free Nutritious Meal Program (Makan Bergizi Gratis/MBG) is a government initiative aimed not only at improving community nutritional quality but also at stimulating local economic growth. This study aims to analyze the effects of budget management accountability, budget management effectiveness, and budget transparency on the local economy, as well as to examine the moderating role of budget transparency. This study employed a quantitative research design utilizing a survey methodology, encompassing a sample of 96 respondents directly engaged in the implementation of the MBG Program. Data were collected through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that budget management accountability does not have a significant effect on the local economy. In contrast, budget management effectiveness and budget transparency have a positive and significant effect on the local economy. Furthermore, budget transparency is unable to significantly moderate the relationship between budget management accountability and the local economy, nor the relationship between budget management effectiveness and the local economy. These findings suggest that improvements in the local economy are more strongly influenced by effective program implementation and transparent budget information than by the interaction effects among the variables. Therefore, the government should enhance budget management effectiveness and transparency in implementing the MBG Program to optimize its economic impact. Future research is recommended to incorporate additional variables that may influence local economic development.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112043] [Pembimbing: Yongky Rangga Yuda Nugraha] [Penguji 1: Dewi Darmastuti] [Ketua Penguji: Danang Mintoyuwono]
Uncontrolled Keywords: Budget Accountability, Budget Effectiveness, Budget Transparency, Local Economy, Free Nutritious Meal Program.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: NADYA NURHALIZA
Date Deposited: 02 Sep 2026 08:16
Last Modified: 02 Sep 2026 08:18
URI: http://repository.upnvj.ac.id/id/eprint/52260

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