JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan
Vol 1 No 1 (2020)

Faktor-Faktor Yang Memengaruhi Penganggaran Berbasis Kinerja (Performance Based Budgeting) Pada Pemerintah Kabupaten Jember

Abdul Ghofur (STIE Mandala)
Muhammad Firdaus (STIE Mandala)
Lia Rachmawati (STIE Mandala)

Article Info

Publish Date
01 Sep 2020

Abstract

This study aims to study the effect of commitment, leadership style, reward, punishment and quality of human resources on performance-based budgeting (performancebased budgeting) in the Jember Regency Government in 2019. Data processing methods use multiple analysis with the help of SPSS analysis tool version 21. Research results demonstrate accounting commitment, leadership style, reward, punishment and quality of human resources for performance-based budgeting. Partially, commitment accounting, leadership style, punishment and quality of human resources are not related to performance-based budgeting, while awards have a significant and positive effect on performance-based budgeting.

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Journal Info
JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan
Website

Abbrev

jakuma

Publisher

Sekolah Tinggi Ilmu Ekonomi Mandala Jember

Subject

Economics, Econometrics & Finance Social Sciences

Description

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN adalah jurnal yang diterbitkan oleh Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Mandala, terbit 2 kali dalam satu tahun. JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN merupakan media publikasi ilmiah baik berupa kajian literature maupun ...