PENGEMBANGAN DAN PEMANFAATAN INFORMASI KINERJA UNTUK PENGANGGARAN DI INSTANSI PEMERINTAH D.I. YOGYAKARTA DITINJAU DARI DUKUNGAN INTERNAL DAN EKSTERNAL SERTA KAPABILITAS TEKNIS [PDF]
Jurnal 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
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Public Financial Management: Identify and Assessing the Challenges of the Budgeting System [PDF]
حسابداری دولتی, 2020 The purpose of this research is to identify and evaluation the challenges of the budgeting system. The budgeting system must ensure accountability and efficiency in the use of public funds and facilitate the achievement of public goals in the long run ...
Gholamreza Kordestani
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JABE (Journal of Accounting and Business Education), 2017 This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo City’s budget.
Muhammad Avicinna Dipayana +2 more
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Performance-Based Budgeting Model with a Real Time Financial Reporting Approach in Iran Public Sector [PDF]
حسابداری دولتی, 2022 Subject and purpose of the article: Improving the budgeting process in addition to human and financial resources requires significant investment in information technology and management information systems.
Javad pourghaffar +3 more
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From research to farm : ex ante evaluation of strategic deworming in pig finishing [PDF]
, 2010 This paper upgrades generic and partial information from parasitological research for farm-specific decision support, using two methods from managerial sciences: partial budgeting and frontier analysis.
Goossens, L +5 more
core +2 more sources
A Linear Programming Model With Robust Approach For Performance Base Budgeting (PBB) [PDF]
مدیریت دولتی, 2011 Performance budgeting has been an important theme of public expenditure management for decades. In the 1990s, however, a new wave of enthusiasm for performance budgeting began to sweep through governments.
Adel Azar +3 more
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KAJIAN FENOMOLOGIS ANGGARAN BERBASIS KINERJA PADA RUMAH SAKIT BAPTIS BATU
Jurnal Ekonomi Modernisasi, 2016 This study aims to understand the performance based budgeting at the Hospital Private Sectors in batu. the subjects of this internship report consist of budgeting process included planning, performance measurement and evaluation, and reporting. besides,
Doni Wirshandono Yogivaria +1 more
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Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [PDF]
بررسیهای 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
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2023 The aim of this study is to examine the effect of Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in the public sector; examine the effect of Budgetary Slack on Performance Based Budgeting.
Sigit Kurnianto, Rita Sulistyawati
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Performance-based budgeting or budgeting-based performance?
International Journal of Research in Business and Social Science (2147- 4478)Performance Based Budgeting carried out in Indonesian private higher education found lots of constraints. Apart from factors of cultural work, leadership, and negative perceptions of the community academics, obstacles, and budget limitations are big challenges.
Erna Handayani +2 more
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