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Supply Chain Strategy in Public Budgeting Process: System-Efficacy as Intervening Variable Indrawati Yuhertiana; Dwi Suhartini; Nafsiah Mohamed; Oryza Tannar; Eddy Julianto Harsono
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract— Rapid challenges and changes that are an integral part of the business environment require companies to plan their business carefully, as well as to assess the probability of future events occurring and resulting from them. Supply chain strategy research in budgeting in the public sector is interesting to study. The main target of the current paper  is to analyze the impact of the participatory budgeting on the dysfunctional supply chain strategy mediated by self-efficacy in the public sector. The population was executive officers in the regional government of the province of East Java, Indonesia. Quota sampling is used to determine unit samples. Data obtained from 130 respondents. Three hypotheses were tested using Partial Least Square Analysis. Participative budgeting has been proven to increase self-efficacy. Self-efficacy has also been proven to be an intervening variable, by being able to reduce dysfunctional supply chain strategy with involvement in budgeting. On the other hand, participative budgeting influences dysfunctional supply chain strategy in a positive direction. The practical implications of this study are used as a basis for decision making for local governments in designing management control systems, especially in the budgeting process and paying attention to the character of personal self-efficacy.
PENGARUH PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA DENGAN AKUNTABILITAS PENGELOLAAN DANA DESA SEBAGAI VARIABEL INTERVENING Intan Permatasari; Endah Susilowati; Oryza Tannar
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.75 KB) | DOI: 10.31955/mea.v5i2.1105

Abstract

Tujuan dari penenlitian ini untuk menguji dan membuktikan partisipasi masyarakat dan akuntabilitas pengelolaan dana desa mempengruhi efektivitas pengelolaan dana desa di desa pada kecamatan kanor kabupaten bojonegoro. Pada penelitian ini populasinya adalah pemerintah desa di kecamatan kanor dan badan permusyawaratan desa. Penelitian ini menggunakan teknik purposive sampling, sampel dipilih berdasarkan pertimbangan yang memiliki tujuan data yang diperoleh lebih representative. Membagikan kuesioner kepada responden adalah cara untuk pengumpulkan data. Hasil dari penelitian mempertunjukkan bahwa masyarakat yang berpartisipasi dan akuntabilitas pengelolaan dana desa cukup berpengaruh pada efektivitas pengelolaan dana desa. Hal ini menunjukkan jika partisipasi oleh masyarakat dan akuntabilitas pengelolaan dana desa semakin tinggi, efektivitas pengelolaan dana desa di kecamatan kanor kabupaten bojonegoro juga semakin baik.