This study aims to show whether there is an influence between budgetary participation and managerial performance where organizational commitment and work motivation are moderating variables in the Regional Office of Work Units (SKPD), Ende District, NTT. The existence of differences in the results of previous studies motivated researchers to see whether the findings made by previous researchers gave the same or different results when carried out in different locations. Data was collected by distributing questionnaires to structural officials at the SKPD Office of Endedistrict.The sampling technique used was purposive samplingmethod.The data analysis technique used moderated regression analysis method. The results showed:1) budget participation has an effect on managerial performance, 2) organizational commitment does not moderation the effect of budget participation on managerial performance,3) work motivation does not moderate the effect of budget participation on managerial performance
This research aims to determine the accounting treatment for historical assets on the site of the PSAP of the Bung Karno Ende reviewed from 2010 (in terms of recognition, measurement, presentation and historical asset disclosure) this research is a Qualitative research using a case study approach to the Financial Management Agency and the regional assets of Ende Regency. Data collection is done using observation methods, interviews and documentation. Data analysis techniques used are qualitative descriptive.
The results of this study showed that the regional Asset Finance Management Agency (BPKAD) Ende Regency, has not implemented the accounting treatment of historical assets of the site of Bung Karno in accordance with PSAP No. 07 year 2010. It can be seen as follows, BPKAD recognizes the site of Bung Karno is a historical asset is not a obligation because it has historical value and it is difficult to estimate the period of its benefits, but in terms of historical asset measurement of the site of Bung Karno judged only Buildings and buildings but the historical values have not been presented with zero value and are not disclosed in the records of the financial statements.
This research aims to find out the planning process, implementation, and accountability of Village Fund Allocation (ADD) based on the applicable rules. The analysis method used in this research is using qualitative descriptive analysis. The data collected in this study are data on the use of Village Fund Allocation in Borokanda Village, Ende Sub-District from 2016-2018 and data on the planning process, implementation, and accountability of the use of village fund allocation budget in supporting village development. Based on the results of the study shows that the planning process, implementation, and accountability are already based on the applicable rules.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.