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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
Arjuna Subject : -
Articles 12 Documents
 1   2 
Search results for , issue "Vol 18 No 1 (2023)" : 12 Documents clear
Budgetary Slack Will Not Let Organization Die: Explaining Motivational and Stewardship Aspects of Conditional Slack Frida Fanani Rohma; Khy'sh Nusri Leapatra Chamalinda
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p02

Abstract

The study aims to explore the motivational and stewardship aspects of managing budgetary slack. The stream of research demonstrates that budgetary slack is one of the dysfunctional behaviours which may be detrimental to an organization. The research delivers empirical evidence that organizations in the Boston Quadrant Matrix “Dogs” position are inclined to deliberately carry out additional financial resource budgeting through budgetary slack mechanism through cost assumption. The research used a qualitative method using a study-case approach and interpretive paradigm. The research area was a business industry in the Boston Quadrant Matrix “Dogs” position. The results indicate budgetary slack’s motivational aspects prompting the management to more significantly orient instead of only achieving cost budgeting targets. Cost budget target fulfilment could have been more rational when confronting non-financial orientations, i.e., product quality and going concerned. It accorded with stewardship theory that budgetary slack facilitated the management facing other goals besides budget-related ones. This research expands on previous research by showing that budgetary slack allowed the management to balance goals when external conditions change. It was a deliberate product, even a base for a budgeting system through its underlying cost assumption. Keywords: budgetary slack, quadrant boston matrix, budgeting, going concern, stewardship
Madura Indigenous Communities' Local Knowledge in the Participating Planning and Budgeting Process Ana Sopanah; Harnovinsah Harnovinsah; Riza Bahtiar Sulistyan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p11

Abstract

This study aims to reveal how the Madura indigenous communities' local wisdom is in the process of participatory planning and budgeting and determines the model of local community wisdom in the process of participatory planning and budgeting as a whole. This study uses a qualitative ethnomethodological approach with a constructivist paradigm. The study results show that formal deliberations, namely development planning deliberations in general, are almost the same as in other regions in Indonesia. However, in the Madurese indigenous people, there are differences from most other regions in Indonesia, namely that apart from carrying out development planning deliberations, they actually carry out informal deliberations, namely community meetings. Moreover, the implementation of participatory budgeting, which is proven elsewhere, is not proven in the Madurese indigenous people who use community consultations as an initial stage in formulating community needs by providing aspirations in order to achieve local goals. Keywords: local wisdom, participatory budgeting, planning processes

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