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Budgeting participation

Budgeting participation

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Budgeting participation refers to the process by which employees at various levels of an organization are involved in the budget formulation and decision-making process. This participatory approach aims to enhance commitment, improve communication, and increase the accuracy of budget forecasts by incorporating diverse perspectives and insights from different organizational levels.
lightbulbAbout this topic
Budgeting participation refers to the process by which employees at various levels of an organization are involved in the budget formulation and decision-making process. This participatory approach aims to enhance commitment, improve communication, and increase the accuracy of budget forecasts by incorporating diverse perspectives and insights from different organizational levels.
Nur Azisa Zalzabila Amran Putri
by zalza s

2025

This study aimed at examining the effect of budgeting participation with communication as an intervening variable towards budgetary slack Research Methodology: A quantitative approach was the method used for this analysis. The research... more
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Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Pada Sekolah Menengah Negeri di Tegal
by ririn arianti

2024, ESENSI

This study examined the influence of budgetary participation to managerial performance through budget adequacy, organization commitment, and job relevant information as intervening variables. The population of this study is staff that... more
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Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Pada Sekolah Menengah Negeri di Tegal
by Ririn Dwi arianti

2024, ESENSI

This study examined the influence of budgetary participation to managerial performance through budget adequacy, organization commitment, and job relevant information as intervening variables. The population of this study is staff that... more
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Participation in Budgeting and Motivation on Employee Performance
by tiOmy b adi

2024, Advances in Human Resource Management Research

The purpose of this study was to determine and analyze the effect of participation in budgeting and motivation on employee performance at Weda Hospital, Central Halmahera. The population in this study were all employees who worked at Weda... more
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The Participation and Budget Clarity Effect on Government Agencies Accountability Performance with Culture and Work Commitment as Moderating Variables
by Mugiya Wardhany

2024, Advances in economics, business and management research

The performance of public service is under constant scrutiny with the purpose of accountability. This study was conducted to examine whether participation and budget clarity affect the local government agencies' performance accountability... more
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Can Organizational Commitment, Locus of Control, and Ethical Considerations Moderate the Relationship Between Budget Participation and Budgetary Slack?
by Ahada Nur Fauziya

2024, International Journal of Economics, Business and Management Research

Budgetary participation is one of the concepts that has been developed and is widely used by companies in budget preparation. Budget participation itself involves employees which aims to make employees more responsible and motivated to... more
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The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District)
by lalu suparman

2024, The Indonesian Accounting Review

This study aimed to examine effects of three intervening variable directly and indirectly, that are job relevant information, budget goal commitment, and job satisfaction on relationship between budgetary participation and apparatus... more
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Budgeting approaches and employee motivation in the hospitality industry
by Ibrahim Ayomide

2023, Problems and Perspectives in Management

The thorough appraisal of financial tools such as budgeting guides business leaders in effectively planning and controlling business activities for optimum productivity and profitability. Hence, proper budgeting can be used to motivate... more
Budgeting style and employee motivation on a five-point Liket scale
“Budgeting approaches and employee motivation in the hospitality industry”
Table 1. Survey sample size 3. RESULTS
Table 2. Respondent demographics
Source: Authors’ computations. Note: a — Predictors, (Constant), budgeting type; b - Dependent variable, employee motivation. Table 3. Model summary
Figure 2. Age distribution of respondents Figure 1. Distribution of respondents by a company type
Source: Authors’ computations. Note: a — Dependent variable, employee motivation.
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The Effect of Organizational Commitment, Decentralization and Management Accounting Systems on Managerial Performance with Organizational Culture as a Moderating Variable
by siti Rustiana

2023, Interdiciplinary Journal and Hummanity (INJURITY)

This study aims to determine the effect of organizational commitment, decentralization and management accounting systems on managerial performance with organizational culture as a moderating variable. This research method is included in... more
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The Effect of Participation of School Budget and Assessment on Budgetary Slack with Modified by Compliance with Accounting Rules in the Senior High School and Vocational Schools in the City of Palopo, Indonesia
by sanusi fattah

2023, Scientific Research Journal

This study aims to analyze (i) the effect of participation of school budget and assessment on budgetary slack; and (ii) the effect of participation of school budget and assessment on budgetary slack by considering compliance with... more
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The Influence of Budget Participation and Organizational Commitment to the Performance of Regional Government Apparatus
by Sari Damayanti

2023, International Journal of Management Science and Information Technology

This study aims to determine how much influence of Budget Participation and Organizational Commitment on the Performance of Local Government Apparatus at the Bandung City Government Financial and Asset Management Agency. The method used... more
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Pengaruh kinerja kepala sekolah terhadap keberhasilan manajemen berbasis sekolah melalui partisipasi masyarakat di SMP
by UDIK BUDI WIBOWO

2023, Jurnal Akuntabilitas Manajemen Pendidikan

Penelitian ini bertujuan untuk mengukur pengaruh kinerja kepala sekolah terhadap keberhasilan manajemen berbasis sekolah melalui partisipasi masyarakat di SMP Negeri se-Kabupaten Karimun, Kepulauan Riau. Penelitian ini menggunakan... more
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The Effect of Participation of School Budget and Assessment on Budgetary Slack with Modified by Compliance with Accounting Rules in the Senior High School and Vocational Schools in the City of Palopo, Indonesia
by sanusi fattah

2023, Scientific Research Journal

This study aims to analyze (i) the effect of participation of school budget and assessment on budgetary slack; and (ii) the effect of participation of school budget and assessment on budgetary slack by considering compliance with... more
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The Effect of Budget Participation and Organizational Commitment on Budgetary Slack
by Duwi Agustina

2023, Indonesian Journal of Social Science Research

This study aims to measure the effect of employee participation in budgeting and organizational commitment to budgetary slack in Bangka Belitung Islands Provincial Government Agencies, in particular the Public Works and Spatial Planning... more
According to Widyaningtyas and_ Sari (2017), budget slack is a budgeting activity where it is found that employees intentionally According to Widyaningtyas and _ Sari (2017), budget slack is a budgeting activity where it is found that employees intentionally lower their performance capabilities, namely by minimizing revenue in budgeting and in- creasing costs in budgeting lower their performance capabilities, namely by minimizing revenue in budgeting and in- creasing costs in budgeting Hypothesis variables in this study is PLS (Partial Least Square) using SmartPLS software. With the stages: measuring the Outer Model or Testing the Measurement Model, measuring the Struc- tural Model (Inner Model), Testing the Hypoth- esis and Testing the Moderation Effect (Sugiono, 2018).
measures the construct must have a higher correlation with the construct compared tc other constructs. Another way is to compare al correlations with the square root of the AVE The following table presents the analysis of the cross loading value in the results of the discriminant validity test. good if the value of AVE > 0.5. evaluation and analysis of the outer model with the AVE value is presented in the following table: Convergent validity test can also be done by looking at the AVE (Average Variance Ex- tracted) value. A construct can be declared good if the value of AVE > 0.5. evaluation and analysis of the outer model with the AVE value is presented in the following table:
Table 1. Loading Factor Values on the Outer Model Convergent validity test can also be done by looking at the AVE (Average Variance Ex- tracted) value. A construct can be declared D Agustina & Suhaidar, 2021/ The Effect of Budget Participation and Organizational Commitment on Budgetary Slack
Table 3. Cross Loading Values of Discriminant Validity Test Results Volume 2 | Number 2 | December | 2021 IJSSR | Indonesian Journal of Social Science Research
Table 4. Composite Reliability Value Structural Model Evaluation (Inner Model) and composite reliability. A construct can be said to be reliable if the value of alpha or composite reliability is above the value of 0.7. This test is used to see a measure of the accuracy of the model or a measure of the predictive accuracy of the model. The classification of R2 values is 0.75 which is categorized as strong, 0.50 is categorized as moderate, and 0.25 is categorized as weak (Abdillah & Jogiyanto, 2015). The structural model describes the causal relationship between latent variables that is built based on the substance of the theory (Abdillah & Jogiyanto, 2015). This evaluation is carried out to ensure that the structural model built is accurate and reliable. This testis carried out in three stages, namely the coefficient of determination (R2 value), effect size (f2) and predictive relevance (Q2 value).
D Agustina & Suhaidar, 2021/ The Effect of Budget Participation and Organizational Commitment on Budgetary Slack
D Agustina & Suhaidar, 2021/ The Effect of Budget Participation and Organizational Commitment on Budgetary Slack
Table 7. Cross-validated Communality Analisis Blindfolding Value It can be concluded from the table above that the Q2 value > 0 so that it has met the criteria in the test. can be rejected or accepted by looking at the path coefficient value from the bootstrapping process. The hypothesis is accepted if the value of tstatistics> tvalue or p value <alpha 5% is 0.05. based on the one-tailed hypothesis test criteria with an alpha of 5% is 1.64, it can be presented in the following table:
Table 8. Path Coefficient Analisis Bootstrapping Value Discussion Hypothesis testing is carried out to determine whether the proposed hypothesis
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Analysis of Budgetary Participation, Budget Target Clarity and Budgetary Function on SKPK Managerial Performance of Aceh Jaya District Government
by Darwanis Darwanis

2023, Proceedings of the Proceeding of the First International Graduate Conference (IGC) On Innovation, Creativity, Digital, & Technopreneurship for Sustainable Development in Conjunction with The 6th Roundtable for Indonesian Entrepreneurship Educators 2018 Universitas Syiah Kuala October, 3-5, 2018 Band

The purpose of this study is to find out budgetary participation, budget target clarity and budgetary functions on SKPK Managerial performance of Aceh Jaya District Government. The analysis model in this study is to use measurement tools... more
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How work discipline and leadership influence employees’ performance?
by rahmat abadi

2023, International Journal of Educational Administration, Management, and Leadership

This study aims to determine the effect of work discipline and leadership style on employee performance at hotels in Texas. The analysis used in this study using multiple regression analysis. The population in this study were all... more
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Proposed Application of the use of Activity-based Budgeting (ABB) Method for Cost Control of Daily and Casual Workers (A Case Study at PT XYZ)
by Nengzih Nengzih

2023

This study aimed to determine the proposed application of the use of the Activity-Based Budgeting (ABB) method for cost control of daily and casual workers (a case study at PT. XYZ). Previous studies showed that ABB can provide more... more
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The Effect of Purpose of Budget Use on Budgetary Slack with Budget Participation and Budget Emphasis As Mediating Variable
by Yeyen Pratiwi

2023, International Journal of Progressive Sciences and Technologies

This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable. The sample in this study was 70 managers consisting of the financial managers,... more
Manzoni (1989) in Schoute & Wiersma (2011) has shown long-term strategic plans into short-term plans, namely the budget. When the budget has a strong influence on the company's strategic plan, it will strengthen the impression of subordinates that the strategy that must be pursued is a long-term strategic plans into short-term plans, namely the To clarify and facilitate understanding of research, it is
Figure 2. PLSAlgorithm Results Before Elimination
Figure 3. PLSAlgorithm Results After Elimination 1 must be eliminated in the following figure 3:
Figure 4. PLSAlgorithm Results After Elimination 2 eliminated and the model is_ re-estimated age Based on Figure 4 it can be concluded that the construct
Figure 5. PLS Bootstrapping results The Effect of Purpose of Budget Use on Budgetary Slack with Budget Participation and Budget Emphasis As Mediating Variable Testing the influence of mediation uses a procedure developed by Baron and Kenny (1986) in Gozhali and Latan (9015) throuch three models. Testing of the structural model is done by looking at the
Figure 7. Second Model The Effect of Purpose of Budget Use on Budgetary Slack with Budget Participation and Budget Emphasis As Mediating Variabl. In Figure 7 it can be seen that the effect of the purpose of using the budget on budget participation has a value of 4,099 which is more than 1,6682. Thus the value of the PBU t-statistics on BP is 4,099, which means that the inter- variable influence is significant with a P value of 0,000. Likewise, the effect of the purpose of using the budget on budget emphasis has a value of 9.512, which is significant because it has a value of more than 1,668. In Figure 7 it can be seen that the effect of the purpose
Table |. Descriptive Statistics of Research Variables The purpose of budget use has a theoretical average value of 27 while the value of the actual range is 38.07 and the standard deviation is 5.884. The value of the actual range of at least 19 and a maximum of 45 indicates that the respondent's answer to the purpose of using the budget is in the range of 4 and 5, which means that the respondents rate high and very high about the purpose of the budget they have compiled. The actual average value above the theoretical average value indicates that the answers of the average respondent rate highly on the purpose of the budget they have compiled. The standard deviation value of 5.884 is smaller than the actual average value of 38.07 so that it does not indicate the variation of research data on the purpose of budget use. indicates that there is no variation in the research data on the variable budget participation. The purpose of budget use has a theoretical average IV. RESULT AND DISCUSSION The budget emphasis variable has a theoretical average value of 12 while the actual range value is 16.77 and the standard deviation is 2.335. The value of the actual range of it least 12 and a maximum of 20 indicates that the ‘espondent's answer to the budget suppression variable in he range 4 and 5 means that the respondent judges agree ind strongly agree on the emphasis on the budget they have compiled. The actual average value above the theoretical iverage value indicates that the answers of the average ‘espondent rate high on the budget emphasis they have compiled. The standard deviation value of 2.335 is smaller han the actual average value of 16.77 so that it indicates no variation in research data on the budget suppression variable.
(Cross Loadings) Table 2. Discriminant Validity
Next is to look at the value of AVE (Average Variance Extracted) and the root value of AVE for each variable with a correlation between variables with other variables in the model. The AVE value for each variable must be greater than 0.5. The following table 3 shows the output of the AVE value of the model. From Table 2 it can be seen that the loading value for each indicator of each latent variable has the greatest value compared to the loading value if it is associated with other latent variables. This means that every latent variable has good discriminant validity where some latent variables have values that are low correlated with other constructs. The Effect of Purpose of Budget Use on Budgetary Slack with Budget Participation and Budget Emphasis As Mediating Variable
all latent variables have met the reliability test criteria so that each variable can be reliable. Tabel 5. Cronbach’s alpha dan Composite Reliabilty above, it can be seen that all variables have Cronbach's that all variables meet the criteria of Discrimant Validity.
Tabel 3. Average Variance Extracted
Tabel 4. Discirimant Validity
must be below 0.05 with a 5 percent error rate or 95% confidence level. It can be seen that the results of both tests have a positive effect, so that H1 in this study was rejected. In figure 6, with direct testing between the purpose of using the budget for budgetary slack, it has a significant effect that is equal to 4,268 because it is greater than 1,668. But in table 4.10 shows that the purpose of using the budget (PBU) does not affect the budgetary slack (BS) with a t- Statistics value of 1.596. The size of the significance of the support of hypotheses can be used with a comparison of the value of t-statistics must be greater than 1,668, then the hypothesis is accepted and also seen from the P value values Table 6. Path Coefficient Third Model (Mean, STDEV, t-Values)
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questionnaire Mowday 1979 The measurement of organizational commitment
by Richard T Mowday

2023, mowday

This paper summarizes a stream of research aimed at developing and validating a measure of employee commitment to work organizations. The instrument, developed by Porter and his colleagues, is called the Organizational Commitment... more
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The measurement of organizational commitment (PDF) Mowday (1979)
by Richard T Mowday

2023, mowday

This paper summarizes a stream of research aimed at developing and validating a measure of employee commitment to work organizations. The instrument, developed by Porter and his colleagues, is called the Organizational Commitment... more
Measures Used in Each of Nine Samples
Means, Standard Deviations, and Internal Consistencies for OCQ TABLE 3 Fe OSES DF FO Oe ‘oreo “se™”* a \ Ne with a median of .90 (Cronbach, 1951). These results compare favorably with most attitude measures (cf., Smith et al., 1969). Item analyses (correlations between each item of the commitment scale and the total score less the item) are reported in Table 4. The last column in Table 4 reports the average item-total score correlations across six samples. In three of the six samples for which these data are available, a nine-item short-form of the instrument utilizing only positively worded items was used. The average item-total score correlations reported for the negatively worded items are therefore based on three samples while the average correlations for the remaining positively worded items are based on six samples. A review of the correlations reported in Table 4 indicates that each item had a positive correlation with the total score for the OCQ, with the range of average correlations being from .36 to .72, and a median correlation of .64. In general, the negatively worded items correlate less highly with the total score than the positively worded items, although this difference is not great. These results suggest the 15 items of the OCQ are relatively homogeneous with respect to the underlying attitude construct thaw maactira
Item Analyses for the Organizational Commitment Questionnaire “ An asterisk indicates item is reversed in scoring. Reverse scored items were omitted from short form.
' Four time periods were used in this longitudinal study. Discriminant Validities for the OCQ
OCQ Norms for Males and Females*
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Mowday 1979 The measurement of organizational commitment
by Richard T Mowday

2023, Mowday et.al (1979)

This paper summarizes a stream of research aimed at developing and validating a measure of employee commitment to work organizations. The instrument, developed by Porter and his colleagues, is called the Organizational Commitment... more
Measures Used in Each of Nine Samples
Means, Standard Deviations, and Internal Consistencies for OCQ TABLE 3 Fe OSES DF FO Oe ‘oreo “se™”* a \ Ne with a median of .90 (Cronbach, 1951). These results compare favorably with most attitude measures (cf., Smith et al., 1969). Item analyses (correlations between each item of the commitment scale and the total score less the item) are reported in Table 4. The last column in Table 4 reports the average item-total score correlations across six samples. In three of the six samples for which these data are available, a nine-item short-form of the instrument utilizing only positively worded items was used. The average item-total score correlations reported for the negatively worded items are therefore based on three samples while the average correlations for the remaining positively worded items are based on six samples. A review of the correlations reported in Table 4 indicates that each item had a positive correlation with the total score for the OCQ, with the range of average correlations being from .36 to .72, and a median correlation of .64. In general, the negatively worded items correlate less highly with the total score than the positively worded items, although this difference is not great. These results suggest the 15 items of the OCQ are relatively homogeneous with respect to the underlying attitude construct thaw maactira
Item Analyses for the Organizational Commitment Questionnaire “ An asterisk indicates item is reversed in scoring. Reverse scored items were omitted from short form.
' Four time periods were used in this longitudinal study. Discriminant Validities for the OCQ
OCQ Norms for Males and Females*
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Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment.
by Richard T Mowday

2023, Mowday, R. T., Steers, R. M., & Porter, L. W.

This paper summarizes a stream of research aimed at developing and validating a measure of employee commitment to work organizations. The instrument, developed by Porter and his colleagues, is called the Organizational Commitment... more
Measures Used in Each of Nine Samples
Means, Standard Deviations, and Internal Consistencies for OCQ TABLE 3 Fe OSES DF FO Oe ‘oreo “se™”* a \ Ne with a median of .90 (Cronbach, 1951). These results compare favorably with most attitude measures (cf., Smith et al., 1969). Item analyses (correlations between each item of the commitment scale and the total score less the item) are reported in Table 4. The last column in Table 4 reports the average item-total score correlations across six samples. In three of the six samples for which these data are available, a nine-item short-form of the instrument utilizing only positively worded items was used. The average item-total score correlations reported for the negatively worded items are therefore based on three samples while the average correlations for the remaining positively worded items are based on six samples. A review of the correlations reported in Table 4 indicates that each item had a positive correlation with the total score for the OCQ, with the range of average correlations being from .36 to .72, and a median correlation of .64. In general, the negatively worded items correlate less highly with the total score than the positively worded items, although this difference is not great. These results suggest the 15 items of the OCQ are relatively homogeneous with respect to the underlying attitude construct thaw maactira
Item Analyses for the Organizational Commitment Questionnaire “ An asterisk indicates item is reversed in scoring. Reverse scored items were omitted from short form.
' Four time periods were used in this longitudinal study. Discriminant Validities for the OCQ
OCQ Norms for Males and Females*
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Analysis of Organizational Commitment and Leadership Style as Moderation Variables in Achieving Managerial Performance
by aida nahar

2023, Jurnal Economia

This study aims to analyze the moderating variables that affect the managerial performance of furniture companies in Jepara district. Managerial performance is achieved if the planning involves the participation of employees. Management... more
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Participation and Goal Clarity Budget to Performance Apparatus with Commitment and Cultural Organization as a Moderating Variable
by Andi Kusumawati

2022

The relationship between budgetary participation and clarity of budget objectives with performance still has not provided a uniform conclusion. This study aims to examine the effect of participation and clarity of budget targets on the... more
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The Impact of Delegated Authority and Organizational Commitment toward Budget Participation
by Ernawaty Usman

2022, Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship

This study aimed to determine (1) the impact of participative budgeting towards local government performance, (2) the impact of delegation of authority towards local government performance, (3) the impact of organization commitment... more
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The Effect of Participation in Budgeting on Managerial Performance with Locus of Control and Job Relevant Information as Moderating Variables in PT. PLN (PERSERO) UP3 Palu
by Abdul Kahar

2022, Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)

This study aims to examine the effect of budgetary participation on managerial performance at PT. PLN (Persero) UP3 Palu, the influence of participation in budgeting on managerial performance with Locus of Control as a moderating variable... more
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Can Organizational Commitment, Locus of Control, and Ethical Considerations Moderate the Relationship Between Budget Participation and Budgetary Slack?
by sigit handoyo

2022, International Journal of Economics, Business and Management Research

Budgetary participation is one of the concepts that has been developed and is widely used by companies in budget preparation. Budget participation itself involves employees which aims to make employees more responsible and motivated to... more
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Performance-Based Budgeting in Public Sector and Managerial Performance with Leadership as Moderating Variable
by Fatun Fatun

2022, International Journal of Service Management and Sustainability

This is a research of managerial performance in public sector. This research has two objectives, first, to test the effect of performance-based budgeting to performance of government officials. Second, examine the role of leadership style... more
Table 9: Hypothesis Testing Model 2 Based on the table above, it explained that: The test results regarding the effect of performance-basec yudgeting and leadership style on the performance of government officials ire as follows: 1. Performance-based budgeting (X,) has a significant positive effect on the performance of government officials (Y) with significant value (p-value)
Table 1: Respondents’ Profile
Table 2: Distribution of Respondents’ Answers on Performance-Based Budgeting Variable (X:)
Table 3: Distribution of Respondents’ Answers on Variable Leadership Styles (Z)
Table 4: Distribution of Respondents’ Answers on Managerial Performance Variables (Y)
International Journal of Service Management and Sustainability, 5(1), 177-204
Table 6: Correlation Value of Construction Variables
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The Influence of Leadership, Communication and Competence on Performance of Employees of PT Pelabuhan Indonesia IV (Persero) Branch of Jayapura
by Inggrid Risamasu

2022

This study aims to determine the influence of leadership, communication and competence on the performance of employees of PT Pelabuhan Indonesia IV (Persero) Branch Jayapura and variables where laying dominant affect the performance of... more
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The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance
by Laras Dwi Novlina

2022, Jurnal Akuntansi & Auditing Indonesia

The purpose of this study is to examine the effect of organizational commitment and cost management knowledge on the relationship between budget participation and managerial performance. The data used in this study collected by... more
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Budgeting Participation and Managerial Performance of Government Apparatus
by Vivina Eprillison

2022, Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)

This research was conducted aiming to see the effect of budgetary participation on the performance of government officials in the city of Padang. Research respondents are budget makers or leaders in the SKPD of Padang as many as 50 SKPD.... more
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Performance-Based Budgeting in Public Sector and Managerial Performance with Leadership as Moderating Variable
by Indrawati Yuhertiana

2022, International Journal of Service Management and Sustainability

This is a research of managerial performance in public sector. This research has two objectives, first, to test the effect of performance-based budgeting to performance of government officials. Second, examine the role of leadership style... more
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The Effect of Budget Participation on Budgetary Slack
by cham dan

2022, Russian Journal of Agricultural and Socio-Economic Sciences

This research aims to analyze the effect of budget participation on budgetary slack; the influence of organizational commitment on budgetary slack; the influence of organizational culture on budgetary slack; organizational commitment as... more
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The Effect Of Budget Participation, Decentralization And Public Accountability On Managerial Performance With Internal Control As A Moderator
by QUEST JOURNALS

2022

The aim of this study to examine and analyze the effect of budget participation, decentralization and public accountability on managerial performance with internal control as a moderator in Regional Apparatus Organizations (OPD) in four... more
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Budget as Formal Mechanism to Maintain Organization Vission and Mission: An Indonesian Case
by Dian Anita Nuswantara

2022

Budget plays an important role in Government Spending. There are many empirical research mentioned that government budget characterized by slacks, manipulation, and finally inefficient resources used. This study tries to discover factors... more
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THE EFFECT OF PARTICIPATION IN BUDGETING, UTILIZATION OF INFORMATION TECHNOLOGY, ROLE OF INTERNAL CONTROL AND APPARATUS COMPETENCY ON MANAGERIAL PERFORMANCE (Study on the Aceh Singkil District’s Government Work Unit, Aceh Province, Indonesia)
by Muslim djalil

2022, International Journal of Business Management and Economic Review

This study aims at examining the effect of participation in budgeting, use of information technology, the role of internal control and the competence of the apparatus, both simultenouesly and partially on the managerial performance of... more
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The Role of Budgetary Control on Managerial Performance in Fertilizer Companies in Indonesia
by Fazli Syam BZ

2022, Journal of Accounting Research, Organization and Economics

Objective – This study aims to examine the influence of budgetary control on managerial performance of fertilizer companies in Indonesia with the characteristics of budgetary goal and knowledge of cost management as moderating... more
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The Effect of Participatory Budgeting, Information Asymmetry, and Organizational Commitment on Budgetary Slack
by REZZA ARLINDA SARWENDHI

2021, The Indonesian Accounting Review

This study aims to analyze budgetary slack at the management level. This budgetary slack is viewed from several independent variables consisting of participatory budgeting, information asymmetry, and organizational commitment by making... more
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The Role of Budgetary Control on Managerial Performance in Fertilizer Companies in Indonesia
by Mirna Indriani USK

2021, Journal of Accounting Research, Organization and Economics

Objective – This study aims to examine the influence of budgetary control on managerial performance of fertilizer companies in Indonesia with the characteristics of budgetary goal and knowledge of cost management as moderating... more
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The Factors Influencing Managerial Performance and Their Effect on Financial Accountability
by Cecilia Kewo

2021, International Journal of Economics and Financial Issues

This study aims to examine and analyze the factors that influence managerial performance and their effect for financial accountability. By using an explanatory research method, this type of research is descriptive verification. Using... more
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Primary Determinant of Budgetary Slack in Small Manufacturing Firms
by Tia Fitriani

2021, KnE Social Sciences

This study intendsto examine the effect of budget emphasis and budget participation on budgetary slack practiced in small manufacturing companies. The practices of budgetary slack are often thought to occur only in large companies, but... more
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EFFECT OF BUDGET EMPHASIS AND BUDGETING PARTICIPATION AGAINST MANAGERIAL PERFORMANCE IN HOSPITALITY SERVICES COMPANIES
by IAEME Publication

2021, IAEME PUBLICATION

Purpose: This study aims to determine the effect of budget emphasis and participation in budgeting on managerial performance in hospitality and lodging service companies in the Parigi Moutong Regency. Method: It is a survey research using... more
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The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District)
by mohammad fachrizal

2021, The Indonesian Accounting Review

This study aimed to examine effects of three intervening variable directly and indirectly, that are job relevant information, budget goal commitment, and job satisfaction on relationship between budgetary participation and apparatus... more
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The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District)
by mohammad fachrizal

2021, The Indonesian Accounting Review

This study attempts to examine the direct and indirect effects of the three intervening variables such as job relevant information, budget goal commitment, and job satisfaction, on the relationship between budgetary participation and the... more
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The Effect of Information Asymmetry, Budget Participation, and Individual Capacity on Budgetary Slack by Organization Culture as the Moderation Variable (Empirical Study on SKPD Soppeng Regency)
by Aini Indrijawati

2021, International Journal of Advanced Research

Nurul jannah tahang 1 , asri usman 2 and aini indrijawati 2 .
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The effect of budget goal clarity, organizational commitment, accounting control, and adherence to laws on the perception of government performance of Central Lombok Regency
by Prof. Lukman Effendy

2021, The Indonesian Accounting Review

This research was conducted to examine the effect of budget goal clarity, organization-al commitment, accounting control and adherence to laws on the perceptions of gov-ernment performance. The respondents consists of the structural... more
Results of Government Performance Report Evaluation of Central Lombok Regency 2013-2015
Source: Public Development Administration of Regional Secretariat of Central Lombok Regency. Performance Achievement of Central Lombok Regency Based on the Strategic Objective and Strategic Goal 2012-2014
Source: Processed Data (2016). The assessment levels and the percentage of respondents' answers to each statement of the variable of Budget Goal Clarity
Source: Processed Data (2016). The assessment levels and the percentage of respondents' answers to each statement of the variable of Organi- zational Commitment
Source: Processed Data (2016). The assessment levels and the percentage of respondents' answers to each statement of the variable of Ac- counting Control
Source: data Output SPSS processed, 2016. Results of One Sample Kolmogorov Smirnov Test (K-S)
a. Dependent Variable: AbsUt Source: data Output SPSS processed, 2016. Results of Non-Heterokedastisitas Test (Uji Glejser)
The assessment levels and the percentage of respondents’ answers to each statement of the variable of Adhe- rence to Laws
a. Dependent Variable: PKIP Multiple Linear Regression Model
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The Effect of Participation in Budgeting on the Performance of Regional Government Officials with Organizational Commitment as a Moderation Variable
by AJHSSR Journal

2021

This study aims to determine the effect of participation in budgetingon the performance of regional government officials with organizational commitment as a moderating variable. This research was conducted in 38 Regional Apparatus... more
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THE EFFECT OF ACCOUNTING CONTROL, UTILIZATION OF INFORMATION TECHNOLOGY, AND GOVERNMENT PERSONNEL COMPETENCY ON MANAGERIAL PERFORMANCE ACCOUNTABILITY
by AJHSSR Journal

2021

ABSTRACT: The purpose of this study was to determine the effect of accounting control, the use of information technology, and the competence of government officials on managerial performance accountability. This research was conducted at... more
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EFFECT OF BUDGET EMPHASIS AND BUDGETING PARTICIPATION AGAINST MANAGERIAL PERFORMANCE IN HOSPITALITY SERVICES COMPANIES
by IAEME Publication

2021, IAEME PUBLICATION

Purpose: This study aims to determine the effect of budget emphasis and participation in budgeting on managerial performance in hospitality and lodging service companies in the Parigi Moutong Regency. Method: It is a survey research using... more
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EFFECT OF BUDGET EMPHASIS AND BUDGETING PARTICIPATION AGAINST MANAGERIAL PERFORMANCE IN HOSPITALITY SERVICES COMPANIES
by IAEME Publication

2021, IAEME PUBLICATION

Purpose: This study aims to determine the effect of budget emphasis and participation in budgeting on managerial performance in hospitality and lodging service companies in the Parigi Moutong Regency. Method: It is a survey research using... more
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