The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved in the budgeting process and apparatus that are involved in the process of administration. The analysis technique used is multiple linear regression analysis to analyze the variables influence the planning, regulation, coordination, implementation, decentralization and human resources in the budget absorption. Results of the study found that the planning, regulation, implementation, decentralization, coordination and human resources do not affect the absorption delay budget. Future studies should broaden the scope of the sample and fix theindicator variables are used primarily for budgeting, planning-related issues.
Abstract:The aim of this research are to give empirical proof about: (1)the influence procedural juctice and moral obligation toward voluntary tax compliance. (2) the influence of trust within mediation influence between procedural juctice and moral obligation toward voluntary tax compliance. (3) the influence of legitimation power within moderation influence of tust toward voluntary tax compliance. Data collection in this research using quisioner. As many as 108 quisioner divided to manager and accountan in each hotel. From data above, 91 quisioner are given back by responden. So, 91 quisioners can be used in analysis proses. The result of this research eviden, the procedural jucticeand moral obligation ralated to voluntary tax compliance. The result of this research also eviden the role mediation of trust. Voluntary tax compliance occurs becouse of procedural juctice and moral obligation direct to voluntary tax compliance through mediation of trust, and realionship between trust and voluntary tax compliance are not moderation by legitimation power. Keywords:Voluntary tax compliance, hotels taxpayer, determinant, trust, and legitimation power.Abstrak: Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai: (1) pengaruh keadilan prosedural (prosedural juctice) dan kewajiban moral (moral obligation) terhadap voluntary tax compliance, (2) pengaruh kepercayaan dalam memediasi pengaruh antara keadilan prosedural (prosedural juctice) dan kewajiban moral (moral obligation) terhadap voluntary tax compliance dan (3) pengaruh kekuasaan legitimasi dalam memoderasi pengaruh antara kepercayaan terhadap voluntary tax compliance. Pengumpulan data dalam penelitian ini menggunakan kuesioner. Sebanyak 198 kuesioner dibagikan kepada manajer dan / atau akuntan masing-masing hotel. Dari jumlah tersebut, 91 kuesioner dikembalikan oleh responden. Dengan demikian, 91 kuesioner yang dapat digunakan dalam proses analisis. Hasil penelitian ini menunjukkan bahwa keadilan prosedural dan kewajiban moral terkait dengan kepatuhan sukarela pajak. Hasil penelitian ini juga menunjukkan bahwa peran mediasi kepercayaan wajib pajak. Kepatuhan sukarela pajak terjadi karena keadilan prosedural dan kewajiban moral mengarah ke kepatuhan sukarela melalui mekanisme mediasi dari kepercayaan wajib pajak, dan hubungan antara kepercayaan wajib pajak dan kepatuhan sukarela wajib pajak tidak dimoderasi oleh kekuasaan legitimasi.
Penelitian ini bertujuan untuk mengetahui pengaruh transparansi, akuntabilitas, dan peran perangkat desa terhadap pengelolaan keuangan desa di Kecamatan Suralaga Kabupaten Lombok Timur. Metode penelitian yang digunakan adalah metode penelitian asosiatif. Sumber data yang digunakan adalah data primer dengan teknik pengumpulan data menggunakan kuesioner. Populasi dalam penelitian ini adalah pengelola keuangan desa di Kecamatan Suralaga Kabupaten Lombok Timur. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria sampel adalah perangkat desa yang berperan langsung dalam pengelolaan keuangan desa seperti kepala desa, sekretaris dan bendahara dengan masa kerja minimal 1 tahun, sehingga diperoleh sampel sebanyak 45 sampel. Metode analisis data menggunakan regresi linier berganda dengan bantuan SPSS versi 23.0. Hasil penelitian ini menunjukkan bahwa transparansi, akuntabilitas dan peran perangkat desa berpengaruh positif terhadap pengelolaan keuangan desa. Adapun saran untuk penelitian selanjutnya yaitu menambah variabel independen lain yang relevan seperti partisipasi masyarakat, memperluas cakupan wilayah populasi, dan mengembangkan indikator variabel yang lebih relevan. Implikasi dari penelitian ini diharapkan dapat menjadi tambahan informasi bagi perangkat desa dalam melakukan pengelolaan keuangan desa yang lebih baik.
<pre><em>This study was conducted to examine the effect of organizational commitment</em><em>,</em><em> the internal control system of government</em><em>,</em><em> and the leadership style of the performance of managerial work unit area in Sumbawa and Sumbawa Regency Government of West</em><em>. </em><em>The</em><em> </em><em>sampling technique used purposive sampling.</em><em> </em><em>The</em><em> data were analyzed using multiple linear regression method. Results based on test data analysis showed that the p-value variable organizational commitment and internal control system of government has positive influence on managerial performance</em><em>. </em><em>While the leadership style variable did not show any effect on managerial performance</em><em>. </em><em>Based on the value of the F test showed that the variables of organizational commitment</em><em>, </em><em>the internal control system of government and leadership style were simultaneously had positive effect on managerial performance.</em><em></em></pre>
This study aimed to examine the influence of leadership style and internal control system to the implementation of Performance-based budgeting. The study population is an administrative officer who works at the University BLU environment. The sampling technique in this research using purposive sampling method, which is only the employees associated with the implementation of performance-based budgeting, starting from preparation to budget accountability. Data obtained by distributing questionnaires to 50 respondents who fit into the criteria of the samples. Analysis of data using Multiple Linear Regression Analysis. The results showed that the style of leadership and internal control system has positive influence on the implementation of performance-based budgeting. The better the leadership style accepted by subordinates, and the better the internal control system implemented in the management of financial institutions, the better the application of performance-based budgeting at the University of Mataram BLU. The implications of this study can explain the importance of leadership style factors, and internal control system in supporting the implementation of performance-based budgeting. As explained in the Theory X and Y.Keywords : performance-based budgeting, leadership style, internal control system, Public service agency.
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