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PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN INFORMASI ASIMETRI, KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI KASUS PEMERINTAH PROVINSI BANTEN) Yulaikah, Yulaikah; Trikawati, Trikawati; Ismanti, Riffa
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1021

Abstract

This research aims to examine the effect of budget participation on budgetary slack with two moderating variables, namely: information asymmetry and organizational commitment. Inconsistencies in previous studies regarding the effect of NGO participation on budgetary slack became the motivation for this research. Data was collected using a questionnaire to local government Units / OPDs in Banten Province. Respondents were selected using a purposive sampling method where officers involved in the budgeting process, of the 105 questionnaires distributed, 80 questionnaires were returned. The analysis method uses variance-based SEM using Smart PLS 3.0. The research instrument has passed the validity and reliability standards. The research results show that budget participation has an effect on budget slack. This research proves that the interaction between research and asymmetric budget participation information has a negative effect, while organizational commitment significantly budget participation in information asymmetry can increase budgetary slack, otherwise organizational commitment reduces budgetary slack.
Pengaruh Pelatihan Ketrampilan Ekonomi Kreatif Dalam Merangsang Kreatifitas Wirausaha Terhadap Peningkatan Pendapatan Di Sentul Lio Desa Cisait Kabupaten Serang Yulaikah, Yulaikah; Azizi, Enji; Respatiningsih, Inneke; Nurliana, Lia; Trikawati, Trikawati
Jurnal Manajemen dan Bisnis Vol 6 No 2 (2024): JUMANIS - BAJA Jurnal Manajemen dan Bisnis Banten Jaya Prodi Kewirausahaan Fakult
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/jmb.v6i2.3517

Abstract

This study aims to determine how much influence creative economy training, creativity of citizen entrepreneurs on increasing income. Based on the results of the hypothesis tested the influence of creative economy training, creativity of citizen entrepreneurs on increasing income is accepted. This has been proven from the results of simple linear regression tests which show that creative economy training, creativity of citizen entrepreneurs on increasing income are strong. It can be understood that the creative economy in Sentul Lio village, Cisait village, is engaged in the creative industry business sector, still lacking new innovations, creativity and new discoveries, so that it can compete with market developments. In fact, the creative economy will slowly replace the role of commodities and natural resources as supporters of the Indonesian economy. This study shows the results that there is an influence of creative economy training, creativity of citizen entrepreneurs on increasing income Keywords: Creative Economy Skills Training, Creativity of Citizen Entrepreneurs, increasing incomehttps://drive.google.com/file/d/1tazKq_d-eoV_uz7Gu29bPJc6MSgLd8Ic/view?usp=sharing