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All Journal Soedirman Economics Education Journal Jurnal Riset Akuntansi Soedirman
Dona Primasari
FEB Unsoed
Economics, Econometrics & Finance Education

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PARTICIPATORY BUDGETING, BUDGET CONTROL, STANDARD OPERATING PROCEDURE ON DYSFUNCTIONAL BEHAVIOR Lego Waspodo; Dona Primasari
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9555

Abstract

This paper aims to investigate the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour on local government . The research method used is the population of the local government in Bandar Lampung. Sampling technique using nonprobability or not random with the purposive sampling method.Tool analysis using SPSS. The paper ends with a set of hypotheses requiring further research. The paper finds that budgetary participation and standard operating procedures simultaneously affect on dysfunctional behaviour of the local government in Bandar Lampung. Budget ontrol measures partially negatively affects the provincial government's dysfunctional behaviour in Bandar Lampung. This paper provides the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour. It examines dysfunctional behaviour on local government performance in Bandar Lampung, Indonesia.
The Effects of Human Resources Competency, Accounting Information Technology Implementation and Motivation on Financial Statement Quality of Savings and Loan Cooperative in Banyumas Regency Ghina Rizqy; Dona Primasari; Laeli Budiarti
Soedirman Economics Education Journal Vol 6 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/seej.v6i1.11471

Abstract

This research aims to analyze whether there is an influence between (1) Human Resource Competency, (2) Accounting Information Technology Implementation, and (3) Motivation on the quality of the Financial statement of savings and loan cooperatives in Banyumas Regency. The data used in this research is primary data obtained from filling out questionnaires to the treasurer or the finance department and management of savings and loan cooperatives in Banyumas Regency. Savings and loan cooperatives are selected based on criteria using purposive sampling technique and obtained a total of 48 cooperatives that used as research samples. The results show that Human Resource Competence has a positive and significant effect on cooperative’s Financial statement quality. Likewise with the Implementation of Accounting Information Technology which has a significant positive effect on cooperative’s Financial statement quality. Meanwhile, the motivation variable has a negative effect on cooperative’s financial statements quality. The implications of this research for the ministry of cooperatives is to highlight the importance of providing training and education about digitalization of Financial statement and the digital economy to all management so that they can help cooperatives provide accurate and good financial statements and for cooperatives themselves to always support cooperative management to be actively involved in such training and education.
Co-Authors Ghina Rizqy Laeli Budiarti Lego Waspodo