Results 11 to 20 of about 197,569 (304)

The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study

open access: yesJABE (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
doaj   +1 more source

Work Motivation, Organizational Culture And Work Satisfaction As a Moderator of The Effect of Participation in Budgeting Toward Managerial Performance (A Study on The City Government of Bukittinggi)

open access: yesAMAR (Andalas Management Review), 2021
This study identifies how participation in budgeting affects performance in managerial. The moderating variables analyzed are work motivation, the culture of organization and work satisfaction while the sample involved in this research is the Regional ...
Tun Huseno
doaj   +1 more source

From research to farm : ex ante evaluation of strategic deworming in pig finishing [PDF]

open access: yes, 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

From Stumbling Block to Enabler: The Role of Public Financial Management in Health Service Delivery in Tanzania and Zambia

open access: yesHealth Systems & Reform, 2018
The way governments manage resources through the budget cycle has important implications for health policy and whether governments achieve societal objectives such as efficiency, equity, quality, and accountability.
Moritz Piatti-Fünfkirchen   +1 more
doaj   +1 more source

A Linear Programming Model With Robust Approach For Performance Base Budgeting (PBB) [PDF]

open access: yesمدیریت 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
doaj  

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  

The Influence of Budget Size on Budget Performance with Budget Changes as a Moderator

open access: yesInternational Journal of Social Health, 2023
The purpose of this study was to determine the effect of the size of the budget on budget performance with changes to the budget as a moderator: Empirical Evidence from the City Government of Banda Aceh. This study uses a quantitative research type. The population of this research is Regional Apparatus Organizations (OPD) within the City Government of ...
Nurmala Nurmala   +2 more
openaire   +1 more source

KAJIAN FENOMOLOGIS ANGGARAN BERBASIS KINERJA PADA RUMAH SAKIT BAPTIS BATU

open access: yesJurnal 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
doaj   +1 more source

Performance-based budgeting or budgeting-based performance?

open access: yesInternational 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
openaire   +1 more source

Pengaruh Partisipasi Penganggaran pada Kinerja Manajerial dengan Komitmen Organisasi dan Gaya Kepemimpinan sebagai Variabel Moderating

open access: yesJurnal Ekonomi Akuntansi dan Manajemen, 2016
BRI Unit Se-Kanca Jember is one element and an important indicator in management control systems in budgeting, BRI is divided into several liability as a center of business units each have a role in engagement budgeting and BRI involve certain parts in ...
Yeni Andriani
doaj   +1 more source

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