Results 21 to 30 of about 7,043 (258)

Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2008
One of the recent reforms in countries budgeting system is movement to performance-based budgeting that focuses on governments' performance appraisal. But available evidences imply, this reform is slightly done.
محمد صادق ضیائی   +2 more
doaj  

Is Performance-Based Budgeting Only a Mirage? [PDF]

open access: yesEQUITY, 2021
The aim of this paper is to describe reality of performance-based budgeting in Indonesia. Bureaucratic reform still becomes important issue in the government area, especially in developing countries, including Indonesia. One part in bureaucratic reform is the change in government budgeting system.
openaire   +1 more source

PENGEMBANGAN DAN PEMANFAATAN INFORMASI KINERJA UNTUK PENGANGGARAN DI INSTANSI PEMERINTAH D.I. YOGYAKARTA DITINJAU DARI DUKUNGAN INTERNAL DAN EKSTERNAL SERTA KAPABILITAS TEKNIS

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2010
This research concerns technical factors and political factors as variables influencing the work performance measurement development as well as the utilization of performance information in budgeting, both directly and indirectly.
Pepie Diptyana, Hardo Basuki
doaj   +1 more source

Kajian Literatur: Implementasi Performance-Based Budgeting Pada Institusi Pendidikan Tinggi di Indonesia

open access: yesJurnal Pendidikan dan Kewirausahaan, 2021
Makalah ini membahas tentang penerapan penganggaran berbasis kinerja pada institusi pendidikan tinggi di Indonesia. Kajian ini menggunakan metode pustaka dengan analisis narasi untuk memperdalam pengetahuan tentang penganggaran berbasis kinerja ...
Lorensius Lorensius   +2 more
doaj   +1 more source

Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta)

open access: yesJurnal Siasat Bisnis, 2011
The objectives of this research is to examine the influence of rational aspects such as resources, information, goal orientation and the measuring performance upon the implementation of the effectiveness performance based budgeting.
Djoko Suhardjanto, Bayu Tri Cahyo
doaj   +4 more sources

A Performance Budgeting Implementation Model for Islamic Republic of Iran's Government [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2013
Designing the optimum process of shifting traditional input oriented budgeting toward modern output based budgeting systems; defined as performance budgeting, require a special focus on infrastructural, legal and managerial capacities.The vital success ...
Jafar Babajani, Behrooz Khodarahmi
doaj  

STRATEGIC PLANNING AS A NECESSARY PREREQUISITE TO SUCCESSFUL PROGRAM BUDGETING IN GEORGIA

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2016
This article gives answers to following important questions: What are the main tasks and aims of strategic planning and program budgeting in the context of managing the public finances?
D. Oboladze
doaj   +1 more source

Designing zero-based budgeting for public organizations [PDF]

open access: yesProblems and Perspectives in Management, 2019
Several systems of budgeting have been introduced into practice over the last fifty years. While more popular budgeting systems such as incrementalism and Planning Programming Budgeting Systems (PPBS) have seen continued popularity and resilience as ...
Mukdad Ibrahim
doaj   +1 more source

Survival by Race and Ethnicity in Children and Adolescents/Young Adults With Relapsed/Refractory Hodgkin Lymphoma: A Pooled Analysis of Children's Oncology Group Trials

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Purpose Despite 5‐year survival rates of over 90% among children and adolescents/young adults (CAYAs) with classic Hodgkin lymphoma (cHL), 15%–20% relapse after frontline therapy. Prior analysis of frontline Children's Oncology Group (COG) clinical trials demonstrated that, despite similar rates of relapse, non‐Hispanic Black (NHB) and ...
Mallorie B. Heneghan   +14 more
wiley   +1 more source

ANGGARAN BERBASIS KINERJA, SUMBER DAYA MANUSIA, DAN KUALITAS ANGGARAN SKPD (Suatu Pengujian Struktural)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2017
The aims of this study are to examine and analyze the effect of implementation of performance based budgeting, and quality of human resources to regional work unit’s (SKPD) budget qualities.
Devie Octariani   +2 more
doaj   +1 more source

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