Results 11 to 20 of about 255,254 (244)

Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah di masa pandemi covid-19

Jurnal Akuntansi Aktual, 2022
The purpose of this study is to investigate the impact of budget goal clarity, accounting controls, and reporting systems on the performance accountability of government agencies during the Covid-19 pandemic.
Indah Nur Anisa, Haryanto Haryanto
doaj   +1 more source

Linking public leadership with project management effectiveness: Mediating role of goal clarity and moderating role of top management support

Heliyon, 2023
Objective: Grounding on social learning theory (SLT), this study examines the effect of public leadership on project management effectiveness (PME). Further, this study examines the mediating role of goal clarity and moderating role of top management ...
Muhammad Zada, Jawad Khan, Imran Saeed, Shagufta Zada, Zhang Yong Jun   +4 more
doaj   +1 more source

Does the concept of value for money increase budget performance? [PDF]

Public and Municipal Finance
The aim of this study is to assess the factors affecting budget performance through the concept of value for money. This quantitative study uses a rating scale and a survey.
Siti Nur Reskiyawati Said, Arifuddin, Andi Kusumawati, Asri Usman   +3 more
doaj   +1 more source

Value for Money Moderates External Pressure, Environmental Uncertainty on Budget Goals Clarity

AKRUAL: Jurnal Akuntansi, 2020
The research purpose is to analyze effect of external pressures, environmental uncertainty, budget quality, locus of control and value for money on budget goals clarity, then to test value for money and locus of control to moderate the relationship between external pressure, environmental uncertainty, quality budget against clarity on budget goals ...
openaire   +3 more sources

Pengaruh Karakteristik Tujuan Anggaran terhadap Kinerja Manajerial dengan Motivasi sebagai Variabel Intervening pada Pemerintah Daerah Kabupaten Merangin

Sorot, 2015
This study aims to determine the effect of the Budget on Performance Characteristics Purpose Managerial Motivation As an intervening variable. The present research of which data were collected using a questionnaires distributed to the SKPD structural ...
Saukani Saukani, M. Rasuli, Edfan Darlis
doaj   +1 more source

DESCRIBING THE BEHAVIOR OF MANAGER IN BUDGETARY SLACK AND PRODUCTION (CASE STUDY AT BUDGETING IN A STATE-OWNED ENTERPRISE)

Jurnal Aplikasi Manajemen, 2020
The objective of this research is to obtain an in-depth insight into budgetary slack practices performed by managers during the budgeting processes of a state-owned enterprise. This research uses qualitative research methods with an interpretive paradigm
Achmad Fariz Ghazi, Unti Ludigdo, Yeney Widya Prihatiningtias   +2 more
doaj   +1 more source

The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance

Journal of Accounting Auditing and Business, 2019
This study aims to examine the influence of budget participation, clarity of budget goals, and internal control systems on the performance of local government. This research was conducted on 31 regional work units in Karawang Regency. The study used a verification method with a quantitative approach. Data was collected through questionnaires instrument.
Rifqi Subhanullah Hutama, Ivan Yudianto
openaire   +1 more source

Participation and Goal Clarity Budget to Performance Apparatus with Commitment and Cultural Organization as a Moderating Variable

, 2017
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 performance of the apparatus and examine the effect of commitment and organizational culture in the interaction ...
Arifuddin, Fariani Azis, Kusumawati, Andi   +2 more
openaire   +3 more sources

DETERMINAN AKUNTABILITAS KINERJA (STUDI KASUS PADA INSTANSI PEMERINTAH KABUPATEN SEMARANG)

Accounting Analysis Journal, 2017
Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi akuntabilitas kinerja instansi pemerintah. Akuntabilitas kinerja instansi pemerintah diukur dengan indikator kejelasan sasaran anggaran, pengendalian akuntansi, dan ...
Wingkan Pambudi, Henny Murtini
doaj   +1 more source

FAKTOR PENENTU KINERJA MANAJERIAL (Studi pada Pemerintah Daerah Kupang)

Iqtishadia, 2016
Tujuan dari kajian ini: 1) untuk mengkaji pengaruh budgetary goal characteristics pada job-relevant information, 2) untuk mengkaji pengaruh budgetary goal characteristics pada kinerja manajerial, 3) untuk meneliti pengaruh job-relevant information pada ...
Selfi Samadara
doaj   +1 more source