scholarly journals PENGARUH REPUTASI DAN TANGGUNG JAWAB PERSONAL TERHADAP BUDGETARY SLACK

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Jimmi Charles ◽  
Jesica Handoko
Keyword(s):  
Experimental Study ◽  
Financial Planning ◽  
Planning Process ◽  
Conflicts Of Interest ◽  
Personal Responsibility ◽  
Analysis Tool ◽  
Anova Analysis ◽  
Budgetary Slack ◽  
Budget Planning ◽  
Catholic University

<p><strong><em>ABSTRACT</em></strong><strong><em> : </em></strong><em>The budget is one of the important elements used in making decisions for corporate financial planning in the future. This budget is to become a benchmark for the company in determining success in achieving its planned goals by making comparisons between actual data and data that the company had previously planned. So that the budget will always be used by the company to determine budget planning and evaluate performance by comparing the budget plans. However, there is a problem in the budget planning process where the budget is not planned according to the actual by a manager. This happens because there are conflicts of interest, where managers will be more concerned with themselves than the interests of the company. Therefore, the budget will turn into a bias so that it can cause a budgetary slack. This study aims to find the factors that influence budgetary slack, namely by testing the influence of the variable reputation and personal responsibility on budgetary slack. This study is an experimental study with the aim of seeing whether there is an effect of reputation and personal responsibility on budgetary slack. This experiment uses a 2x2 design with the 2017 and 2018 students of Widya Mandala Catholic University Surabaya as participants in this experiment. The instrument given to participants in this experiment was the translation of letters into numbers. The hypothesis in this experiment was tested using ANOVA analysis tool. The results of this experiment show that neither reputation nor personal responsibility can affect budgetary slack.</em><em> </em></p><p><em> </em></p><p><strong><em>Keywords </em></strong><em>: </em><em>Budgetary Slack; Personal Responsibility; Reputation.</em></p><p><em> </em></p><p><strong>ABSTRAK : </strong>Dalam sebuah perusahaan, anggaran merupakan salah satu elemen penting yang digunakan dalam pengambilan keputusan untuk perencanaan keuangan perusahaan dimasa depan. Kegunaan dari anggaran ini sendiri adalah menjadi tolak ukur bagi perusahaan dalam menentukan keberhasilan perusahaan dalam mencapai tujuan yang telah direncanakan dengan cara melakukan perbandingan antara data aktual dengan data yang telah direncanakan oleh perusahaan sebelumnya. Sehingga anggaran akan selalu digunakan oleh perusahaan untuk menentukan perencanaan anggaran dan melakukan evaluasi kinerja dengan membandingkan dari rencana anggaran tersebut. Namun terdapat sebuah masalah dalam proses perencanaan anggaran yang dimana anggaran tidak direncanakan sesuai dengan aktual oleh seorang manajer. Hal ini terjadi karena terdapat pembenturan kepentingan, dimana manajer akan lebih mementingkan diri sendiri daripada kepentingan maupun tujuan perusahaan. Maka dari itu, anggaran akan berubah menjadi bias sehingga dapat menimbulkan kesenjangan anggaran atau <em>budgetary slack</em>. Penelitian ini bertujuan untuk menemukan faktor yang mempengaruhi <em>budgetary slack</em>, yaitu dengan melakukan uji pengaruh variabel reputasi dan tanggung jawab personal terhadap <em>budgetary slack</em>. Penelitian ini merupakan penelitian eksperimen dengan tujuan untuk melihat apakah ada pengaruh yang ditimbulkan dari reputasi dan tanggung jawab personal terhadap <em>budgetary slack</em>. Eksperimen ini menggunakan desain 2x2 dengan mahasiswa S1 Universitas Katolik Widya Mandala Surabaya angkatan 2017 dan 2018 sebagai partisipan dalam eksperimen kali ini. Instrumen yang diberikan kepada partisipan dalam eksperimen ini adalah penerjemahan huruf kedalam angka. Hipotesis dalam eksperimen ini diuji dengan alat analisis ANOVA. Hasil dari eksperimen kali ini menunjukkan bahwa reputasi maupun tanggung jawab personal sendiri terbukti tidak dapat mempengaruhi <em>budgetary slack</em>.</p><p><strong> </strong></p><p><strong>Kata Kunci : </strong><em>Budgetary Slack</em>, Reputasi, Tanggung Jawab Personal.</p>

scholarly journals BUDGETING IN INDUSTRIAL ENTERPRISES

2021 ◽  
Vol 2021 (1) ◽  
Author(s):  
Ya. Samusevych ◽  
A. Temchenko
Keyword(s):  
Financial Planning ◽  
Financial Management ◽  
Planning Process ◽  
Minimum Cost ◽  
Cost Effective ◽  
Planning Stage ◽  
Industrial Enterprises ◽  
Planning And Control ◽  
Rational Organization ◽  
Internal And External Factors

The key to successful and cost-effective activities of enterprises is the rational organization of the planning process, which concerns financial indicators and involves writing budgets. The article summarizes the theoretical and practical aspects of the organization and implementation of budgeting in industrial enterprises. The study of approaches of different scholars to the interpretation of the essence of the concept of budgeting allowed defining it as a complex economic process of the management cycle. It is developed at the discretion of the enterprise by determining the amount and composition of the costs of individual units of the entity and ensuring coverage of these costs by the resources of the enterprise to achieve the ultimate goal of the entity – to obtain maximum profit at minimum cost, taking into account both internal and external factors. The role of budgeting for industrial enterprises, its main purpose, the list of entities involved in budgeting, as well as the fundamental criteria for budgeting were clarified. Based on the generalization of a number of the most important criteria for the company, the possible types of budgets as well as their advantages and specifics of use depending on the objectives of the entity were generalized and described. The analysis of the basic stages of budgeting which are carried out in the course of activity of the is enterprise carried out, terms of writing and representation of budgets on an example of the monthly, quarterly and annual financial period are considered. It is determined that the budgeting system is a tool of internal financial planning and control, which significantly increases the efficiency of financial management of the enterprise, preventing the irrational use of financial resources both at the planning stage and at the stage of control over their use. Given the lack of established norms and rules for budgeting in the enterprise, optimizing the organization of the budgeting process and the effectiveness of financial planning are the tasks of the internal system of corporate governance.

scholarly journals Efek Ratchet pada Anggaran Pemerintah Daerah: Studi pada Satuan Kerja Perangkat Daerah Pemerintah Provinsi Daerah Istimewa Yogyakarta

2018 ◽  
Vol 1 (1) ◽  
pp. 88 ◽  
Author(s):  
Anindyo Aji Susanto ◽  
Abdul Halim
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Planning Process ◽  
Task Force ◽  
Ratchet Effect ◽  
Budget Planning ◽  
Period Performance ◽  
Research Period ◽  
Direct Expenditure ◽  
Selection Of

Ratchet effect defined as form of budget setter’s behavioral bias in budget setting or budget planning process. Ratchet effect occurs when budget setter use prior period performance as basis to determine the upcoming budget as a consequences of the dynamic incentives problems in agency relation context. Lee and Plummer (2007) documented ratchet effect in public sector budgeting on performance based budgeting implementation. This study aims to find whether ratchet effecct occur in public sector budgeting, especially in Indonesian local government budgeting.This study use Local Government Task Force (SKPD) of Yogyakarta Special Region Province Government as research object for research period between 2012 to 2015. Selection of sample derived using purposive sampling to 31 SKPD and generates 17 sample which has Region Original Revenue (PAD) component and so 28 sample which has Direct Expenditure component in each of it’s budget structure. Total observed object used to examine ratchet effect in PAD budgeting is 68 observation and so forth 112 observation used to examine ratchet effect in Direct Expenditure budgeting. Multiple Linear Regresion used to test the hypotheses. The result shows that ratchet effect occurs in both PAD and Direct Expenditure budgeting, so all research hypotheses statistically accepted. This research generate evidence the occurence of ratchet effect in local government budgeting.

scholarly journals IPTEKS PERENCANAAN DAN REALISASI ANGGARAN PROGRAM KERJA PADA KELURAHAN SINGKIL II MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
William Juan Wawointana ◽  
Federicky Manimbaga ◽  
Anneke Wangkar
Keyword(s):  
Qualitative Methods ◽  
Planning Process ◽  
Activity Budget ◽  
District Office ◽  
Budget Planning ◽  
Interview Method ◽  
Future Plans

This study aims to determine the planning process and realization of the activity budget at the Singkil 2 Manado sub-district office. data collected using the interview method. This type of research uses qualitative methods. planning and realization of the budget activities are prepared through MUSRENBANG and according to the community agreement also fits the 4 stages of preparation. Based on these results, the Singkil 2 sub-district requires the socialization of the results of future plans to the community regarding the central government's decision to realize the activity budget.Keywords :MUSRENBANG,budget planning, budget realization

scholarly journals Geodesign Process Analytics: Focus on Design as a Process and Its Outcomes

2019 ◽  
Vol 12 (1) ◽  
pp. 119 ◽  
Author(s):  
Chiara Cocco ◽  
Christian Rezende Freitas ◽  
Ana Clara Mourão Moura ◽  
Michele Campagna
Keyword(s):  
Planning Process ◽  
Systems Approach ◽  
Process Analysis ◽  
Data Extraction ◽  
Analysis Tool ◽  
Log Data ◽  
Design Evolution ◽  
Process Analytics ◽  
Leading Role ◽  
Design Alternatives

This paper argues that the opportunities offered by currently available collaborative Planning Support Systems (PSS) are useful not only for applying a systems approach and coordinating actors in the planning process, but also for tracking the evolution of design alternatives toward a final plan. The availability of process log-data in the latest PSS opens new paths for understanding (geo)design dynamics. With the aim of taking full advantage of this new data source, a novel Geodesign Process Analytics is described in detail from log-data extraction and pre-processing methods and tools to the development of the set of spatial, performance, temporal and design evolution indicators. The study also demonstrates how the proposed measures are appropriate for display in a dynamic dashboard, making available a real-time process analysis tool to the team coordinators, thus supporting their leading role in facilitating the geodesign process. The research assumptions were tested using the Geodesignhub PSS and data from a geodesign study developed within the International Geodesign Collaboration.

A Study of Recognizing Conflicts of Interest in Pending Financial Planning Engagements

2015 ◽  
Vol 26 (2) ◽  
pp. 148-159 ◽  
Author(s):  
Frank C. Bearden
Keyword(s):  
Role Conflict ◽  
Financial Planning ◽  
Conflicts Of Interest ◽  
Influence Factors ◽  
Cross Sectional Study ◽  
Professional Judgment ◽  
Sectional Study ◽  
Recognition Time ◽  
Cross Sectional ◽  
Financial Planners

Conflicts of interest (COI) are an ethical issue for financial planners because they impair professional judgment if not addressed. This article describes a quantitative, cross-sectional study of COI recognition in pending engagements and measuring the influence of time in practice and financial planning credentials upon recognition. Participants were 51 graduates of the M.S. degree from the College for Financial Planning. Participants were asked three questions regarding each of the six hypothetical situations of pending financial planning engagements. Each question provided an indicator of COI recognition. Time in practice and financial planning credentials were used as influence factors upon COI recognition. Results indicated high COI recognition involving role conflict and low recognition with family members as clients. Time in practice was related to increased COI recognition involving role conflict. Financial planning credentials were related to increased COI recognition with a business associate as client.

Issues Of Managerial Accounting Methodology

2012 ◽  
Vol 4 ◽  
Author(s):  
Barulina E.V ◽  
Barulina M.S
Keyword(s):  
Financial Planning ◽  
Planning Process ◽  
Management Accounting ◽  
Process Research ◽  
Financial Accounting ◽  
Added Value ◽  
Economic Interest ◽  
Managerial Accounting ◽  
Economic Costs

This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

scholarly journals PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR

2019 ◽  
Vol 24 (1) ◽  
pp. 63-75
Author(s):  
Didik Prayitno ◽  
Einde Evana ◽  
Usep Syaipudin
Keyword(s):  
Total Sample ◽  
Analysis Tool ◽  
Planning Model ◽  
Budget Planning ◽  
Future Studies ◽  
Moderating Variables ◽  
Budgetary Participation ◽  
The Government ◽  
Positive Effect ◽  
And Training

The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparation of the East Lampung Regency Government. The more SKPD leaders carry out detailed budget oversight functions, they will be able to reduce the occurrence of budget irregularities, so that the performance of budget preparation is better. Suggestions proposed in this study are: The Government of East Lampung Regency has to improve capabilities and encourage more active participation by providing education programs and training on a regular budget preparation to the employees. SKPD Leaders involve more employees who are involved in budgeting activities during the implementation of the East Lampung Regency Development Plan Deliberation (Musrenbang) from the subdistrict level to the district level deliberation. East Lampung Regency Government has to use the budgeting system with the E-Budgetting System to avoid budget irregularities. Future studies are suggested including other variables outside the budget planning model variables as moderating variables to measure the performance of budgeting.

scholarly journals Anggaran Biaya Sebagai Alat Pengendalian Manajemen Pada PT Asuransi Jiwasraya (Persero) Bogor

2013 ◽  
Vol 1 (3) ◽  
pp. 193-202
Author(s):  
Dicky Alfian ◽  
Iriyadi Iriyadi ◽  
Udi Pramiudi
Keyword(s):  
Cost Control ◽  
Planning Process ◽  
Control Process ◽  
Management Control ◽  
Budget Planning ◽  
Control Processes ◽  
Good Management ◽  
Cost Planning ◽  
The Cost

One way to define the company's goals is to create a plan, one that cost planning is essential inthe operation of the company activity. Preparation, control, until the realization of the budget is animportant factor in the control of management. Good management control will be reflected from asound budget planning from start budgeting to realization in which the control of the use of thebudget includes the cost of the company. The purpose of this study was to determine the function ofa planning application to the realization anggarabn budget costs play an important role in themanagement control process in order to achieve the goals set previously by the company. Theresearch was conducted by the author. PT. Asuransi Jiwasraya (Persero) Bogor is located atPajajaran Street 45 Bogor. The results of this study show that the variance resulting from budgetplanning to the realization greatly affects the level of management control of the company. In otherwords, the efficiency of which is determined by the value of variance budget planning process aswell as cost control processes that will better demonstrate the value of the level of managementcontrol of the company.

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