The Effect of Budget Utilization Efficiency, Expense Control, and Accounting Systems on Financial Performance at the SPPG Kitchen in Pringgabaya Subdistrict, East Lombok
Abstract
This study aims to analyze the effects of budget utilization efficiency, expenditure control, and accounting systems on financial performance at the SPPG Kitchen in Pringgabaya, East Lombok, Bagik Papan Mitra Amanah. The study employed a quantitative approach using descriptive and associative methods. The population consisted of 260 employees from five SPPG units in Pringgabaya District, while a sample of 25 respondents was selected using purposive sampling based on their involvement in financial management. Data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression after satisfying the validity, reliability, and classical assumption tests. The results indicate that budget utilization efficiency, expenditure control, and accounting systems each have a positive and significant effect on financial performance. Simultaneously, the three variables also have a significant effect on the financial performance of the SPPG Kitchen. These findings indicate that efficient budget utilization, effective expenditure control, and the implementation of a reliable accounting system contribute to improving the quality of financial management and organizational financial performance. This study is expected to serve as a reference for SPPG management in strengthening accountability, transparency, and the effectiveness of financial management to support the sustainability of the Free Nutritious Meals Program.
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