An analysis of budgetary goals impacting organizational performance

Yee, Cheok Mui; Khin, Edward Wong Sek; Ismail, Kamisah

doi:10.20869/auditf/2016/137/551

Cited by 6 publications

(1 citation statement)

References 35 publications

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“…Hasil penelitian menunjukkan bahwa kinerja anggaran dapat dipengaruhi oleh banyak variabel dan beragam (Blumberg dan Pringle, 1982), diantaranya adalah kejelasan sasaran anggaran, partisiapasi anggaran dan komitmen organisasi (Kenis, 1979;Kewo, 2014), umpan balik anggaran dan evaluasi anggaran (Yuen, 2004;Aziz, 2015;Mui Yee et al, 2016), sinkronisasi perencanaan dan penganggaran (Matondang, 2015), budaya kerja (Tsung Lu, 2011), dan komitmen organisasi (Kurnia, 2010).…”

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Pengaruh Umpan Balik Anggaran, Evaluasi Anggaran Dan Komitmen Organisasi Terhadap Kinerja Satuan Kerja Perangkat Daerah Kota Lhokseumawe

Nurlelahayati

Indriani

2017

JPED

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The purpose of this study was to examine the effect of budgetary feedback, budgetary evaluation and organizational commitment on the performance of the local government agencies (SKPD).This study employed the quantitative approach. The population in this study was 33 local government agencies (SKPD) which includes 66 respondents. Sources of data in this research is primary data, obtained by distributing questionnaires to the study population. The analytical method used is interaction regression analysis. The results showed that budgetary feedback, budgetary evaluation and organizational commitment simultaneously and partially affect the SKPD performance. AbstrakTujuan dari penelitian ini adalah untuk menguji pengaruh umpan balik anggaran, evaluasi anggaran dan komitmen organisasi terhadap kinerja Satuan Kerja Perangkat Daerah (SKPD) pada Pemerintah Kota Lhokseumawe. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 33 SKPD yang terdiri dari 66 responden. Sumber data dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner kepada populasi penelitian. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa umpan balik anggaran, evaluasi anggaran dan komitmen organisasi secara simultan dan parsial berpengaruh terhadap kinerja SKPD.Kata Kunci: Kinerja SKPD, umpan balik anggaran, evaluasi anggaran, komitmen organisasi. PENDAHULUANKinerja SKPD tidak dapat dipisahkan dari anggaran. Anggaran merupakan alat manajemen yang dapat digunakan untuk mencapai tujuan organisasi. Pada akhir masa anggaran setiap tahunnya, kinerja seluruh SKPD akan dinilai, dievaluasi dan dianalisis berdasarkan pencapaian target anggaran dan efisiensi pelaksanaan anggaran yang

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Pengaruh Umpan Balik Anggaran, Evaluasi Anggaran Dan Komitmen Organisasi Terhadap Kinerja Satuan Kerja Perangkat Daerah Kota Lhokseumawe

Nurlelahayati

Indriani

2017

JPED

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Performance management through budgets. Drafting and launching the companys sales budget

Ionescu¹,

Bîgioi²

2016

AUDITF

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In the economic activities enterprises set goals which, if achieved, enable performance improvement. In this regard, it becomes necessary to develop forecasts mentioned in budgets, which are used as tools for enterprise performance management. Creating an effective budget system, closely related to the medium and long-term plans of the company, is the key to profitable economic activity, which allows to find the right path to achieving the proposed objective and to promptly detect any obstacles. The budget is thus a strategy to improve performance by achieving better productivity, more efficient money spending, and to motivate employees to fulfil the budgetary provisions.In the process of budgeting, the starting point is the sales budget, based on the sales program to which the company aims. Within it, the quantity, the selling price and the projected turnover are broken down into different time periods. Preparing a budget of marketing expenditures constitutes a logical consequence of the commercial activity as defined in the sales budget, thus allowing the establishment of the costs for the sale of the company's products and the commercial margin.

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Performance management through budgets. Drafting and launching the companys sales budget

IONESCU¹,

BÎGIOI²

2016

AUDITF

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An analysis of budgetary goals impacting organizational performance

Cited by 6 publications

References 35 publications

Pengaruh Umpan Balik Anggaran, Evaluasi Anggaran Dan Komitmen Organisasi Terhadap Kinerja Satuan Kerja Perangkat Daerah Kota Lhokseumawe

Pengaruh Umpan Balik Anggaran, Evaluasi Anggaran Dan Komitmen Organisasi Terhadap Kinerja Satuan Kerja Perangkat Daerah Kota Lhokseumawe

Performance management through budgets. Drafting and launching the companys sales budget

Performance management through budgets. Drafting and launching the companys sales budget

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An analysis of budgetary goals impacting organizational performance

Cited by 6 publications

References 35 publications

Pengaruh Umpan Balik Anggaran, Evaluasi Anggaran Dan Komitmen Organisasi Terhadap Kinerja Satuan Kerja Perangkat Daerah Kota Lhokseumawe

Pengaruh Umpan Balik Anggaran, Evaluasi Anggaran Dan Komitmen Organisasi Terhadap Kinerja Satuan Kerja Perangkat Daerah Kota Lhokseumawe

Performance management through budgets. Drafting and launching the companys sales budget

Performance management through budgets. Drafting and launching the companys sales budget

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Product

Resources

About

Performance management through budgets. Drafting and launching the companys sales budget

Performance management through budgets. Drafting and launching the companys sales budget