Pengaruh Kapasitas Individu, Etika, Dan Self Esteem Yang Diinteraksikan Dengan Locus Of Control Terhadap Budgetary Slack

The purpose of this research is to understand the influence of individual capacity and self esteem to locus of control as the moderator variable. This research also give a discription for similar researches especially research that also related to budgetary slack. Sample of this research is banking manager in Palembang. Sampling method in this research use purposive sampling with specific criteria for the responden that the banking manager has the authority for making funding strategies and also has the support from top manager and also from the subordinate. Data collection is done by distributing the questionnaires to 25 banks in Palembang, data collection start from 9 december 2011 to 16 December 2011. The result of hypothesis testing by using analysis regression moderation show that individual capacity and ethics that interact with locus of control give positive influence to budgetary slack , while self esteem that interact with locus of control show negative influence to budgetary slack

Employee Participation in Budgeting and Effective Budgetary Control a Tool for Enhancing Organizational Performance.

Organizational performance is a major issue of concern to stakeholders in any business. Stakeholders are of keen interest on the positive performance of the business enterprise they have interest in. Boosting performance however does not start during regular activities of the organization, but before the regular activities commence through budgeting and during the regular business activities of the organization towards the attainment of the organizational objectives. This research dealt with the impact of employee participation in budgeting as well as the adoption of effective budgetary control in the improvement of organizational performance of medium and large scale enterprises in Nigeria. The data used for this research was collected through the administration of research questionnaire to employees of medium and large scale enterprises in Nigeria. The research hypotheses were tested using regression analysis and correlation. At the end of the research, it was found out that employee participation and in budgeting as well as effective budgetary control are essential tools for the enhancement of organizational performance. The research therefore recommends that medium and large scale companies should adopt the bottom up budgeting system by allowing employees participate in budget formation, as well as the use of periodic budgetary control method

FINANCIAL CONTROL EFFICIENCY IN ECONOMIC ENTITIES

In this paper the author presents ways to address issues of financial control efficiency of economic entities through tax administration of budgetary revenues.financial control, fiscal control, economic efficiency

Fiscal and Monetary Institutions in Central, Eastern and South-Eastern European Countries

This paper studies the role of fiscal and monetary institutions in macroeconomic stability and budgetary control in central, eastern and south-eastern European countries (CESEE) in comparison with other OECD countries. CESEE countries tend to grow faster and have more volatile output than non-CESEE OECD countries, which has implications for macroeconomic management: better fiscal and monetary institutions are needed to avoid pro-cyclical policies. The paper develops a Budgetary Discipline Index to assess whether good fiscal institutions underpin good fiscal outcomes. Even though most CESEE countries have low scores, the debt/GDP ratios declined before the crisis. This was largely the consequence of a very favourable relationship between the economic growth rate and the interest rate, but such a favourable relationship is not expected in the future. Econometric estimations confirm that better monetary institutions reduce macroeconomic volatility and that countries with better budgetary procedures have better fiscal outcomes. All these factors call for improved monetary institutions, stronger fiscal rules and better budgetary procedures in CESEE countries.CESEE countries; Budgetary Discipline Index; budget process; fiscal institutions; budgetary institutions; monetary institutions; macroeconomic stability; econometric analysis; budgetary procedures; fiscal outcomes; fiscal rules.

Pengaruh Partisipasi Anggaran dan Kejelasan Sasaran Anggaran terhadap Senjangan Anggaran dengan Locus Of Control sebagai Variabel Moderasi (Studi Empiris pada Skpd Kabupaten Indrigiri Hulu)

The Purpose of this research is to examine : 1). The effect of budgetary participation on budgetary slack 2). The effect of budget goal clarity on budgetary slack 3). The effect of budgetary participation on budgetary slack with locus of control as moderating variable 4). The effect of budget goal clarity on budgetary slack with locus of control of moderating variable. The population on this study is Regional Working Units (SKPD) at Indragiri Hulu. This sample in this study was taken with a purposive sampling method. The sample in this studyare performance of the district unit Indragiri Hulu which amounted to 75 respondents. Data collections techniques used multiple regression analysis and moderating variable test analysis where processed using SPSS. The result of this study show that budgetary participation and budget goal clarity significant influence on budgetary slack and then variable locus of control moderate the effect of the budgetary participation and budget goal clarity on budgetary slack. The amount of influence

Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Locus Of Control dan Goal Commitment sebagai Variabel Moderating (Studi Empiris di Pemerintahan Kota Pekanbaru)

This study aim to examine the influence of budgetary participation to budgetary slack with locus of control and goal commitment as moderated variables at (Empirical Study On Pekanbaru City Government). The data was collected by distributing questionnaires with purposive sampling to the respondents. While responders is consisted by the functional functionary aselon III and IV at governmental institution of Pekanbaru City which is participation in budgetary process, with a total sample are 93 respondents. The method analisys used in this study is multiple regression analysis with software SPSS for windows. From the results of multiple regression, there is three hypothesis that influent to budgetary slack : 1) the effect of budgetary participation having an effect on budgetary slack. 2) budgetary participation and locus of control interaction have significant influence to the budgetary slack. 3) budgetary participation and goal commitment interaction have significant influence to budgetary slack.Keywords: budget, participation, control, goal, and commitmen

BUDGETARY PARTICIPATION, LOCUS OF CONTROL AND JOB SATISFACTION IN TUNISIA

The relation between budgetary participation and job satisfaction has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of contingency variables. The purpose of the present study is to examine the relationship between budgetary participation and job satisfaction, moderated by the personality variable, locus of control. In this study, Tunisian managers were selected because Tunisia provides an interesting cultural contrast to the U.S. on three dimensions identified by Hofstede (1980) which are considered relevant to participative budgeting issues. In contrast to the "Anglo" Cluster, the Arabic Cluster of which Tunisia is a unit differs on the dimensions of "uncertainty avoidance" and "power distance." The results of this study suggest that budgetary participation affects negatively job satisfaction. It supports, also, the moderator effect of the personality variable locus of control. Internals appear more job-satisfied under conditions of high participation. By contrast, Externals are more job-satisfied under conditions of low participation.Budgetary participation, job satisfaction and locus of control.

Pengaruh Pengawasan Melekat, Pengawasan Fungsional, Pengawasan Preventif, Pengawasan Detektif Dan Penganggaran Berbasis Kinerja Terhadap Efektifitas Pengendalian Anggaran (Studi Empiris Pada Skpd Kabupaten Indragiri Hilir)

The research aims to examine The Influence of supervision attached, monitoring functional, preventive supervision, detective supervision and performance-based budgeting to the effectiveness of budgetary control. Object of this research is department of the city government in Indragiri Hilir. There are sixty four which are sent but, only sixty questionnaires returned. The variables were examined are Influence of supervision attached, monitoring functional, preventive supervision, detective supervision and performance-based budgeting to the effectiveness of budgetary control. The results of this research showed that supervision attached has an effect on effectiveness of budgetary control with 0,031 significance, the monitoring functional has an effect on effectiveness of budgetary control with 0,19 significance, preventive supervision has an effect on effectiveness of budgetary control with 0,017 significance, detective supervision has an effect on effectiveness of budgetary control with 0,14 significance, and performance-based budgeting has no effect on effectiveness of budgetary control with 0,65 significance. The results of this research also showed that coefficient determinant is 92,8%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well

Budgetary control system for University of Karbala Iraq based on adaptive budgetary control framework

Every organisation doing exceedingly well relies heavily on budgets, and in essence budgetary control measures to improve performance through adequate resource allocation. Budget and Budgetary control, both at management and operational levels. Following the same trends, University of Karbala Iraq needs to implement a budgetary control system as since 2002, KU is one of the best university within Iraq and also in the Arabic regional level with approximately of 12,000 students studying in 16 different faculties which are as follows: Medicine Faculty, Veterinary Medicine, Pharmacy, Faculty of Engineering, Faculty of Applied Medical Sciences, Education, Management and Economics, Faculty of Law, Faculty of Science, Faculty of Agriculture, Faculty of Islamic Sciences, religious tourism, Faculty of Education, Humanities, Faculty of Education Pure Sciences and Nursing. Currently, there is no budgetary control system has been implemented at university of Karbala, Iraq. In the aspect of university of Karbala Iraq, budgetary control system has been designed to mitigate current needs which have been integrated to the budget applicants, budget approval from ministry and budget allocation by the university Finance Department. This study identifies the link between budget and budgetary control by studying several budgetary control frameworks and then finally proposed a new adaptive budgetary control framework followed to budgetary control system prototype development. The system has been evaluated by the questionnaire with 10 respondents from University of Karbala Iraq