Budget Team Research Articles

Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack Dengan Psychological Capital Sebagai Variabel Pemoderasi

The purpose of this research is to discover how the influence impact of budgetary participation on budgetary slack with psychological capital as a moderating variabel in structural leader and budget team, who are directly involved and have responsibilities for budgeting process in their fields and devises to solve the research problem. There for analysis used is a moderated regression analysis moderated regression analysis (MRA), the result shows that budgeting participation will improve and have a significant positive effect on budgetary slack in uncertainty and unexpected events while preparation and implementation of budgets at Bung Hatta University who was strengthened by psychological capital, which is a moderation in the relationship between budget, participation and budgetary slack.

Does the Implementation of the Village Financial System (Siskeudes) Program Improve the Quality of Financial Reports and Village Government Performance?

ABSTRACT
 The purpose of this study was to determine the effect of the implementation of the village financial system program (Siskeudes) through the quality of financial reports on the performance of village governments in Batang District. This research is a quantitative study using a survey approach that is by distributing questionnaires. The populations in this study were all villages in Batang Regency. Sample total was 150 villages, consisting of 2 stakeholders (village heads as budget users and village treasurers as financial staff) was selected as respondents in this study. The technique used to determine the sample is cluster random sampling. The method used to analyze data is Structural Equation Modeling. The results found that the implementation of the village financial system (Siskeudes) program through the quality of financial reports significantly affected the performance of village governments in Batang District. This study recommends that financial management training involve all PTPKD (Village Financial Management Technical Tools). The need for a village government budget team (TPAP district) at the sub-district level has the task of preparing and implementing policies in the context of drafting APB district, thus accelerating the planning and budgeting stages of village finances. In addition, regular supervision needs to be intensified, namely with an online monitoring system, and the existence of a reward and punishment scheme so as to improve the performance of the village government.

ONLINE STRATEGY OF PRINTED MEDIA COMPANY (Case Study of www.nirmalamagazine.com)

The sixth most popular online activities according to Yahoo TNS Net Index 2010 is reading news online. This behavior change will significantly affect conventional media business, including print media. The purpose of this research is to describe online strategy applied by Nirmala magazine. This magazine is one of the health magazines that secured significant readership on 2005, but somehow decreased its popularity in the following years. Nirmala magazine developed their own website at 2009, with the URL www.nirmalamagazine.com. It also established social media accounts and sent email blasts The print media company will certainly benefit from a strategy when they go online, which allows them to obtain the optimum benefit for the business. For this research, the author used qualitative methodology, predominantly case study technique. Interview, document review, and field observation are the methods used to collect data. The results and data analysis led to the findings that Nirmala website, supported by social media account and email marketing program, are actually useful as the tools to support their existing business. There are several functions served by this online form, among others, marketing communication function, medium to attract online advertisement, online brand building, customer service, and relationship building. Unfortunately, this website is not managed properly. Lack of understanding about optimum benefit from online side, poor decision about target market, budget, infrastructure, strategy and online management team, and also lack of synergy with all business units are some weaknesses that require improvement.

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA EKSEKUTIF PUBLIK DENGAN MORAL HAZARD SEBAGAI VARIABEL PEMODERASI (Studi Kasus di Pemerintah Daerah Kabupaten Sumenep)

Bottom up system in budgeting process is more adopted for this time. But effectiveness of this system in increasing managerial performance is debatable because of individual motivation that reflected hazard moral. This research tries to examine the effect of budget participation to managerial performance with moral hazard as moderating variable. This research is a case study in Sumenep – Madura (East Java), with respondents are public executive at SKPD (Satuan Kerja Perangkat Daerah) whom included in budget team. There were 70 respondents who participated in this research. The hypotheses was examined with multiple regression in interaction model with absolute difference. The results show that high budget participation will increase managerial performance if lower hazard moral is not supported with alpha 5%. Although interaction model is statistically significant, but interaction coefficient is negative at -4,492, this caused hypothesis is reject

Evaluation of E-Budgeting Implementation in Provincial Government of DKI Jakarta Using CIPP Model Approach

This research aims at analyzing the effectiveness of e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta using the CIPP (Context, Input, Process and Product) model of Stufflebeam (2003). This qualitative research employs a case study approach and collects the data through interview and documentation. The Informants of this research are the Local Government Budget Team (TAPD) of the Special Capital Region of Jakarta Province. The results of this research show that the e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta is worthy to be continued since it evidently runs effectively with regard to the four components of CIPP Model. With regard to Context, it focuses on successful achievement of initial purposes, which are budget transparency and accountability. The finding of context evaluation is a shift of users’ paradigm from old system to e-Budgeting. With regard to Input, it uses adequate facilities and infrastructures as well as human resources, and the results of input evaluation show that an improvement of network and server used is necessary. With regard to Process, it facilitates and minimizes error in RKA arrangement process. The results of process evaluation show that there is no legally applicable SOP in e-budgeting implementation stages. With regard to output (Product), it improves Local Budget quality in case of its appropriateness to RPJMD planning document, and active role of budget control management.

A Phenomenological Study on Issuess Of Planning and Budgeting Consistency in The Perspectives of Local Government Budget Team

<p>This study aims to gain an understanding of the importance of maintaining the consistency of planning and budgeting from the viewpoint of the Local Government Budget Team (TAPD). Using a phenomenological approach allows the disclosure of meaning systematically related to the phenomenon being studied. The study was developed using primary and secondary data sources. The primary data were derived from unstructured interviews and the secondary data used by researcher were in the form planning and budgetting documents, namely, RPJMD, RKPD, KUA PPAS and APBD. Some findings indicate that there are still many problems in the process of budget planning and budgeting at the research site. The problems manifest in the form of constraints in achieving consistency in planning and budgeting caused by both internal and external factors. Eventually, the results of the study conclude that efforts to maintain the consistency of planning and budgeting interpreted by TAPD of Probolinggo as guidance in realizing the accountability of the financial performance of local government through loyalty, effective evaluation and supervision and strong commitmen from the employees.</p><p> </p><p><strong>Keywords</strong>: budget, consistency, planning and budgeting, TAPD</p>

FAKTOR-FAKTOR YANG MENYEBABKAN KETERLAMBATAN PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD)

The objective of this research was to examine the determinants of delays in Preparations of Regional Revenue and Expenditure. This study was conducted in Sarmi Regency. The population was member of budget board in the House of Representative, budget team from the government agencies and government officials from each work units. There were 60 respondents using a direct survey to collect data. A multiple regressions were employed to empirically test research hypotheses.
 
 The research revealed that relation between executive and legislative positively associated with delays in preparations of Regional Revenue and Expenditure. In other words, the better relation between executive and legislative are likely to lower the delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Also, the educational backgrounds positively influence delays in the preparations of Regional Revenue and Expenditure. It means that advancement in educational backgrounds are likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Another factor was performance indicators which positively associate with delays in preparations of Regional Revenue and Expenditure. This infers that increase in performance indicators will likely to lower delays in preparations of Regional Revenue and Expenditure in Sarmi regency. Meanwhile, commitment was not supported. 
 
 Key words: Delays in preparations of Regional Revenue and Expenditure, relation between executive and legislative, educational backgrounds, performance indicators, preparations of Regional Revenue and Expenditure

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA EKSEKUTIF PUBLIK DENGAN MORAL HAZARD SEBAGAI VARIABEL PEMODERASI (Studi Kasus di Pemerintah Daerah Kabupaten Sumenep)

Bottom up system in budgeting process is more adopted for this time. But effectiveness of this system in increasing managerial performance is debatable because of individual motivation that reflected hazard moral. This research tries to examine the effect of budget participation to managerial performance with moral hazard as moderating variable.This research is a case study in Sumenep – Madura (East Java), with respondents are public executive at SKPD (Satuan Kerja Perangkat Daerah) whom included in budget team. There were 70 respondents who participated in this research. The hypotheses was examined with multiple regression in interaction model with absolute difference. The results show that high budget participation will increase managerial performance if lower hazard moral is not supported with alpha 5%. Although interaction model is statistically significant, but interaction coefficient is negative at -4,492, this caused hypothesis is reject.

Budget participation, goal interdependence and controversy: a study of a Chinese public utility

The extensive literature on participative budgeting has paid little attention to the interaction among managers as they discuss and resolve budget-related issues. This study employs goal interdependence theory to explore the impact of team dynamics on budgeting. How managers believe their goals are related affects the dynamics and outcomes of participation. In a large utility in Hong Kong, 64 managers were interviewed on specific budget participation incidents. Results of structural equation analyses found support for the study’s three main hypotheses. Budget team members who had cooperative goals were found to engage in more open-minded discussion in conflict situations. This resulted in improved group productivity and strengthened relationships which, in turn, led to higher-quality budgets. Results were interpreted as suggesting that the benefits of budget participation depends upon establishing strongly cooperative goals among team members and developing the skills to discuss opposing views open-mindedly. The antecedents of goal interdependence are also explored.