scholarly journals GROUP KOHESIVITAS DAN GAYA KEPEMIMPINAN PEMODERASI HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN

2019 ◽  
Vol 7 (1) ◽  
pp. 77-84
Author(s):  
Isma Coryanata
Keyword(s):  
Leadership Style ◽  
City Government ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City

This study examined influence of group cohesiveness and the role of leadership style on the relationship between budgetary participation and budgetary slack. The samples in this study using purposive sampling. The subjects of this study are middle and lower manager in local govermment institutions including section /departement/sub-section head, under the municipality and regencies in the city government of Bengkulu were amounted to 63 respondents. Hypothesis are tasted empirically used regression. The result of study indicated that, first, budgetary participation influences to budgetary slack. Second, group cohesiveness as moderating variable in the relation of budgetary participation with budgetary slack. Third, the role of leadership syle as moderating variable in the relation of budgetary participation with budgetary slack. Therefore this study sported anothetr studies before.Keywords: budgetary participation, budgetary slack, group cohesiveness, the role of leadership style

scholarly journals PENGARUH PARTISIPASI, KEJELASAN SASARAN, GROUP COHESIVENESS DAN INFORMASI ASIMETRI ANGGARAN TERHADAP BUDGETARY SLACK DI SELURUH KECAMATAN KOTA MEDAN

2019 ◽  
Vol 5 (2) ◽  
pp. 139
Author(s):  
Anggi Pratama Nst ◽  
Misna Kiyah
Keyword(s):  
Asymmetric Information ◽  
Total Population ◽  
Group Cohesiveness ◽  
Ethical Considerations ◽  
Budgetary Slack ◽  
Independent Variables ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City ◽  
District Offices

This study aims to analyze the effect of budgetary participation, clarity of budget targets, group cohesiveness, and asymmetric information on budgetary slack, and examine the effect of ethical considerations in moderating the relationship between budget participation, clarity of budget goals, group cohesiveness, and asymmetric information on budgetary slack. The total population sampled was 63 populations (location of all sub-district offices in the city of Medan). Based on the results of the study, all independent variables, namely budget participation, clarity of budget targets, group cohesiveness and asymmetric information simultaneously have a significant effect on budgetary slack. The results of the partial test, for the budget participation and asymmetry information did not significantly influence the budgetary slack, in contrast to the clarity of the budget target and cohesiveness group which partially had a significant effect on budgetary slack.

scholarly journals Agency Relationship in Budgeting at Inclusion Schools in Gunungkidul District

2021 ◽  
Vol 17 (1) ◽  
pp. 49-64
Author(s):  
Risma Wira Bharata ◽  
Eko Suwardi ◽  
Mimin Nur Aisyah
Keyword(s):  
Organizational Culture ◽  
School Principals ◽  
Survey Method ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Agency Relationship ◽  
Inclusive Schools ◽  
Inclusive School ◽  
Budgetary Participation ◽  
The Relationship

Abstract: This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools. This study used a survey method by distributing questionnaires consisting of six questions for budgetary slack, five questions budget participation, and 23 questions organizational culture. Used purposive sampling, the study included 100 inclusive school principals and ten education office staff who handled the inclusive school budget. Data were analyzed through a path analysis by using PLS. This study shows that budgetary participation affects organizational culture but has no effect on budgetary slack. Moreover, organizational culture does not mediate the relationship between budget participation and budgetary slack. The Office of Education and Inclusive Schools are suggested to establish better communication and strengthen an organizational culture that can encourage inclusive schools to participate in budgeting to reduce budgetary slack in inclusive education.Keywords: Budget Participation, Budgetary Slack, Organizational CultureHubungan Keagenan dalam Penganggaran pada Sekolah Inklusi di Kabupaten GunungkidulAbstrak: Penelitian ini bertujuan untuk menyelidiki pengaruh partisipasi anggaran terhadap senjangan anggaran dengan budaya organisasi sebagai variabel intervening pada sekolah inklusif. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner yang terdiri dari 6 pertanyaan untuk senjangan anggaran, 5 pertanyaan partisipasi anggaran, dan 23 pertanyaan budaya organisasi. Sampel menggunakan purposive sampling, yang meliputi 100 kepala sekolah inklusif dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusif. Analisis data menggunakan analisis jalur dengan PLS. Penelitian ini menemukan bahwa partisipasi anggaran berpengaruh terhadap budaya organisasi namun tidak dapat menemukan pengaruh partisipasi anggaran terhadap senjangan anggaran. Penelitian ini tidak membuktikan bahwa budaya organisasi dapat memediasi hubungan antara partisipasi anggaran dan senjangan anggaran. Dinas pendidikan dan sekolah inklusif diharapkan dapat menjalin komunikasi yang lebih baik dan memperkuat budaya organisasi yang dapat mendorong sekolah inklusif untuk berpartisipasi dalam penyusunan anggaran sehingga mengurangi senjangan anggaran dalam pendidikan inklusif.Kata kunci: Partisipasi Anggaran, Senjangan Anggaran, Budaya Organisasi

scholarly journals Role of Organizational Commitment in Mediating between Budget Participation and Managerial Performance

2021 ◽  
Vol 8 (1) ◽  
pp. 105
Author(s):  
Retno Paryati
Keyword(s):  
Organizational Commitment ◽  
Linear Regression Analysis ◽  
Private University ◽  
Simple Linear Regression ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City ◽  
University Officials

The purpose of this study was to examine the role of organizational commitment in mediating the relationship between budgetary participation and managerial performance in academic officials at private universities in Bandung. This type of research is explanatory research. The sample in this study was 132 private university officials in the city of Bandung. In this study, the data collection method was a questionnaire, and the data analysis used in this study was simple linear regression analysis. The results show that. Budget participation, organizational commitment, and managerial performance are in a suitable category and positively affect. While organizational commitment can mediate the relationship between budgetary participation and managerial performance, one of the commitment dimensions does not affect, namely, continuity commitment.

scholarly journals Kohesivitas Kelompok Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran, Asimetri Informasi, dan Self Esteem Pada Senjangan Anggaran

2019 ◽  
pp. 55
Author(s):  
Nyoman Putra Yuna Aditya ◽  
Made Gede Wirakusuma
Keyword(s):  
Information Asymmetry ◽  
Sampling Technique ◽  
Self Esteem ◽  
Study Group ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
The City ◽  
Budgeting Process

Budgeting activities are carried out as a measure of manager's performance, there tends to be a discrepancy between the budgeted and realized as stated by several BPR leaders in the city of Denpasar. The purpose of this study was to obtain empirical evidence of the influence of group cohesiveness in moderating the effect of budget participation, information asymmetry, and self esteem on budgetary slack. The population in this study were all officials or employees involved in the budgeting process for 21 BPR in Denpasar City. Samples were taken using purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study, group cohesiveness was not able to moderate the effect of budgetary participation on budgetary slack, but group cohesiveness was statistically able to moderate the influence of information asymmetry and self esteem on budgetary slack in rural banks throughout the city of Denpasar. Keywords: Budget participation, information asymmetry, self esteem, budgetary slack.

scholarly journals Self Esteem Dan Group Cohesiveness Sebagai Pemoderasi Pengaruh Partisipasi Anggaran Pada Budgetary Slack

2019 ◽  
pp. 426
Author(s):  
Anak Agung Ngurah Bagus Dwiprayuda ◽  
I Dewa Wiratmaja
Keyword(s):  
Regression Analysis ◽  
Empirical Evidence ◽  
Behavior Management ◽  
Sampling Technique ◽  
Self Esteem ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Budgetary Participation

Behavior management in the process of preparing a company's budget can lead to the tendency of managers in creating bugetary slack. The purpose of this study to obtain empirical evidence of the ability of self esteem and group cohesiveness as a moderator of the influence of budgetary participation on budgetary slack. This research was conducted at 22 BPR in Denpasar City. The technique of determining the sample in this research is purposive sampling technique, with the number of respondents as much as 84. The analysis technique used in this research is Moderated regression analysis (MRA). The results of this study indicate that both self esteem and group cohesiveness are able to moderate the influence of budgetary participation in budgetary slack at BPR in Denpasar city. The higher self esteem and group cohesiveness will weaken the effect of budgetary participation on budgetary slack. Keywords: budget participation, self esteem, group

scholarly journals INTERAKSI INFORMASI ASIMETRI, BUDAYA ORGANISASI, DAN GROUP COHESIVENESS DALAM HUBUNGAN ANTARAPARTISIPASI PENGANGGARAN DAN BUDGETARY SLACK (Studi kasus pada rumah sakit umum daerah se jawa tengah)

2008 ◽  
Vol 8 (1) ◽  
pp. 65
Author(s):  
Hj. Falikhatun. ,
Keyword(s):  
Organizational Culture ◽  
Information Asymmetry ◽  
Random Sampling ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Moderating Variables ◽  
Central Java ◽  
Budgetary Participation ◽  
The Relationship ◽  
Positive Effect

<p class="Style19"><em>This objective of the research was examined the effect of budgetary participation on budgetary </em><em>slack using information asymmetry, organizational culture, and group cohesiveness as moderating </em><em>variables. Hypotheses that proposed is a high budgetary panicipation will have positive effect on </em><em>budgetary slack. The information asymmetry, organizational culture, and group cohesiveness will have positive effect on budgetary slack The population is Region General Hospital that located in Central Java. Purposive random sampling used to take the samples. Data collection method that </em><em>used is mail questionnaires method. Data analyze mediod is validity and reliabilit y analysis, clasic </em><em>assumption analysis and hypotheses analysis that used multiple regression. The results are all </em><em>variables valid and reliable and&amp;CI clasic assumption. The result of hypotheses analysis show that </em><em>budgetary participation have positive and significance effect on budgetary slack. Furthermore, </em><em>information asymmetry and group cohesiveness have moderating variables in the relationship </em><em>budgetary participation and budgetary slack,. but organizational culture with employee oriented do </em><em>not have moderating variables in the relationship budgetary participation and budgetary slack.</em></p><strong><em>Key words: </em></strong><em>budgetary participation, information asymmetry, organizational culture, group cohesiveness, budgetary slack</em>

scholarly journals Hubungan antara Budaya Organisasi terhadap Senjangan Anggaran di Sekolah Inklusif dengan Peran Komitmen Organisasi sebagai Variabel Intervening

2021 ◽  
Vol 5 (1) ◽  
pp. 16
Author(s):  
Risma Wira Bharata ◽  
Siti Afidatul Khotijah ◽  
Nibras Anny Khabibah
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Path Analysis ◽  
Survey Research ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Inclusive Schools ◽  
The Relationship

<p><em>This study aims to determine the relationship between organizational culture and budgetary slack, as well as the role of organizational commitment as an intervening variable for inclusive schools in Gunungkidul Regency. This survey research was conducted by dividing a questionnaire consisting of 6 questions on budgetary slack, 23 items on organizational culture, and 9 questions on organizational commitment. This study used a sample of 110 respondents who determined the sample based on purposive sampling. Path analysis in this study was used as data analysis using PLS 3.0 software. This study shows the results that with a t-statistic value of 1,822 the influence of organizational culture on organizational gaps, with a t-statistic value of 1,731 the influence of organizational culture on organizational commitment. Meanwhile, with the t-statistic 0.822, organizational commitment has no effect on budgetary slack.</em></p>

scholarly journals Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran Dengan Gaya Kepemimpinan Dan Karakter Personal Sebagai Variabel Pemoderasi

2019 ◽  
Vol 28 (2) ◽  
pp. 1230
Author(s):  
I Putu Suardi Antara Putra Mendi ◽  
Herkulanus Bambang Suparsto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Leadership Style ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Personal Character ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
The Relationship ◽  
Collection Methods

Every company in carrying out its operations has clear objectives as a guideline in carrying out its duties by each of its employees. This study aims to determine the effect of leadership style and personal character in moderating the relationship between budgetary participation on budgetary slack. The approach used in this study is a quantitative approach in the form of associative causality. The object of research in this study is budgetary slack. The method of determining the sample of respondents in this study using a purposive sampling method. The number of respondents used as the study sample is 80 people. Data collection methods used are by distributing questionnaires. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study are that budgetary participation has a negative and significant effect on budgetary slack. Leadership style and personal character strengthen the influence of budgetary participation on budgetary slack. Keyword : Budgeting, leadership, personal character.

Wenn stadtpolitische Bewegungen das Terrain des Staats betreten

2018 ◽  
Vol 48 (191) ◽  
Author(s):  
Jonathan Diesselhorst
Keyword(s):  
Social Movements ◽  
City Government ◽  
Housing Policies ◽  
Hierarchical Decision Making ◽  
Urban Social Movements ◽  
State Apparatus ◽  
Hierarchical Decision ◽  
Relationship Of ◽  
The Relationship ◽  
The City

This article discusses the struggles of urban social movements for a de-neoliberalisation of housing policies in Poulantzian terms as a “condensation of the relationship of forces”. Drawing on an empirical analysis of the “Berliner Mietenvolksentscheid” (Berlin rent referendum), which was partially successful in forcing the city government of Berlin to adopt a more progressive housing policy, the article argues that urban social movements have the capacity to challenge neoliberal housing regimes. However, the specific materiality of the state apparatus and its strategic selectivity both limit the scope of intervention for social movements aiming at empowerment and non-hierarchical decision-making.

СТРУКТУРА, МОДЕЛИ И СТРАТЕГИИ УЧАСТИЯ ГОРОДСКИХ СООБЩЕСТВ В КОНФЛИКТАХ

2020 ◽  
Vol 15 (2) ◽  
pp. 54
Author(s):  
А. И. Кольба ◽  
Н. В. Кольба
Keyword(s):  
Political Parties ◽  
Urban Communities ◽  
Municipal Government ◽  
Structural Characteristics ◽  
City Government ◽  
Expert Interviews ◽  
Competitive Strategies ◽  
Scientific Publications ◽  
The City

The article describes the structural characteristics of the urban communities of the city of Krasnodar and the related features that impact their participation in urban conflicts. This issue is considered in a number of scientific publications, but there is a need to expand the empirical base of such studies. On the base of expert interviews conducted with both city activists, their counterparty (representatives of the municipal government) and external observers (journalists), the parameters of urban communities functioning in the process of their interaction with other conflict actors are revealed. The communities characteristics such as the predominantly territorial principle of formation, the overlap of online and offline communications in their activities, the presence of a “core” with a relatively low number of permanent participants and others are determined. Their activities are dominated by neighborly and civilian models of participation in conflicts. The possibilities of realizing one’s own interests through political interactions (participation in elections, the activities of representative bodies of power, political parties) are not yet sufficiently understood. Urban communities, as a rule, operate within the framework of conventional forms of participation in solving urgent problems, although in some cases it is possible to use confrontational methods, in particular, protest ones. In this regard, the most often used compromise, with the desire for cooperation, a strategy of behavior in interaction with opponents. The limited activating role of conflicts in the activities of communities has been established. The weak manifestation of the civil and especially political component in their activities determines the preservation of a low level of political subjectivity. This factor restrains the growth of urban communities resources and the possibility of applying competitive strategies in interaction with city government and business.

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