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The purpose of this research was to know preventive supervision, detective control on the effectiveness of financial budget control and its impact on good governance of Aceh Government (Study on Aceh Government Working Unit). The population in this study wasthe Aceh Device Work Unit that participated in the preparation of the budget amounted to 94 respondents. Data analysis used in this study was path analysis (path analysis). The results of the study showed that preventive supervision; detective supervision, financial budget control and good governance of Aceh governance were good. There was the influence of preventive supervision and detective supervision on the effective control of the Aceh Government's financial budget. There was the influence of preventive supervision, detective supervision and the effectiveness of budgetary control over good governance of Aceh Government. There was the influence of preventive supervision and detective supervision through the effectiveness of financial budget control over good governance of Aceh Government.

international journal of academic research in business and social sciences

The Effect of Preventive Supervision, Detective Supervision on the Effectiveness of Financial Budget Control and Its Impact on Good Governance of Aceh Government (Study on Aceh Government Unit)