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Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Asimetri Informasi, Ketidakpastian Lingkungan,komitmen Organisasi, dan Reward sebagai Variabel Moderating pada Satuan Kerja Perangkat Daerah (Skpd) di Provinsi Riau [PDF]

open access: yes, 2017
This study aimed to examine the effect of budgetary participation and information asymmetry, environmental uncertainty, organizational commitment and reward as moderating variable towards budgetary Slack at government institution in Riau Province.
Hasan, M. A. (Mudrika)   +2 more
core  

STUDI TENTANG PERENCANAAN PENGANGGARAN PARTISIPATIF DI KABUPATEN MAGELANG PADA TAHUN 2008 [PDF]

open access: yes, 2010
Penelitian ini dilakukan untuk menggambarkan Perencanaan Penganggaran Partisipatif di Kabupaten Magelang terutama ditinjau dari Musyawarah Perencanaan Pembangunan Tingkat Kecamatan 2008.
Mutiara, Ruli
core  

PERSEPSI USERS ATAS AKUNTABILITAS LAPORAN PERTANGGUNGJAWABAN KEUANGAN PEMERINTAH DAERAH(STUDI PADA PEMERINTAH KOTA SURAKARTA) [PDF]

open access: yes, 2013
The aim of this research is to investigate perception between group users of public accountability and finance accountability for responsibility report of Surakarta governmental finance district.
Wulandari, Suci
core  

PENGARUH PDRB, INVESTASI, INFLASI, JUMLAH PENDUDUK, DAN IMPLEMENTASI UNDANG - UNDANG NO. 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN (STUDI KASUS : KOTA SEMARANG) [PDF]

open access: yes, 2018
Based on The Act No. 28 of 2009 about Local Taxes and Local Levies, property tax of the urban and rural sectors was diverted into local tax. Although the revenue of the property tax are fully permeated into local taxes, but the percentage of the property
MIYASTO, Miyasto, SAFITRI, Rizka Ayu
core  

Pengaruh Pengawasan Intern, Sistem Anggaran Berbasis Kinerja dan Sistem Informasi Pengelolaan Keuangan Daerah terhadap Kinerja Satuan Kerja Perangkat Daerah (Studi Empiris pada Skpd Kabupaten Rokan Hulu) [PDF]

open access: yes, 2016
This study aimed to examine the influence of the internal control, performance based budgeting system, financial management information system on SKPD performance. The population in this study were employed who worked in the SKPD Kabupaten Rokan Hulu (27
Anggraini, L. (Lila)   +2 more
core  
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SISTEM INFORMASI MONITORING REALISASI ANGGARAN BELANJA UNTUK PERCEPATAN PENYERAPAN APBD DI KECAMATAN KRANGGAN

Prosiding Seminar Nasional Teknologi dan Sistem Informasi
The Budget Realization Monitoring Information System for Accelerating APBD Absorption in Kranggan Sub-district is developed to oversee budget activities by considering the realization achievements and absorption issues encountered during implementation.
null Litafira Syahadiyanti   +3 more
openaire   +3 more sources

FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN PASAMAN

Balance : Jurnal Akuntansi dan Bisnis, 2022
This study aims to determine the influence of the factors that influence the absorption of the budget in the Pasaman Regency Government. The population in this study were all Regional Apparatus Organizations in the Pasaman Regency Government which consisted of 40 OPD.
Yolla Safpremi   +2 more
openaire   +1 more source

Perbandingan Penyerapan Anggaran APBD Sulawesi Selatan Sebelum Dan Masa Pendemi Covid-19

JURNAL AKUNTANSI DAN KEUANGAN DAERAH, 2023
Absorption of the budget is one of the stages of the budget cycle starting from budget planning, establishment and approval of the budget by the House of Representatives, in this case the study wanted to find out the comparison of the absorption of the South Sulawesi Regional Budget before and during the Covid-19 pandemic.
Yadi Arodhiskara   +2 more
openaire   +1 more source

Analisis Pengaruh Keterlambatan Penyusunan Dan Penetapan APBD Terhadap Penyerapan Anggaran SKPD Di Kabupaten Boven Digoel Tahun Anggaran 2014

Jurnal Kajian Ekonomi dan Studi Pembangunan, 2022
Penelitian ini bertujuan untuk mengetahui faktor Keterlambatan Penyusunan dan Penetapan APBD (Faktor-faktor tersebut antara lain Faktor SDM, Hubungan Eksekutif-Legislatif, Regulasi, indicator Kinerja dan Penetapan APBD) yang mempunyai pengaruh terhadap penyerapan anggaran SKPD T.A 2014 serta Upaya Pemerintah Daerah mengatasi Keterlambatan Penyusunan ...
Serafiadita Devota Fridatama Renyut   +2 more
openaire   +1 more source

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