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107.581  Articles
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This study aims to determine the effect of performance-based budgeting and preventive supervision on the effectiveness of budget control in BPKAD, South Sumatra Province.  This study uses multiple linear regression analysis with the program of S... see more

This study aims to determine the effect of budgetary participation on the quality of the internal control system's financial statements as a moderating variable. This research is a quantitative research with the respondents are the principal, the vice-pri... see more

Budgeting based on performance is the answer to use as a tool for measuring and accounting for government performance. It is a method of budgeting for management to link any funding outlined in activities with expected outputs and outcomes, including effi... see more

This study aims to analyze the implementation of Government Internal Control System (SPIP) in the implementation of the budget at the Office of National Unity and Politics (Kesbangpol) Batu City with reference to PP No. 60 of 2008. This research is a qual... see more

The purpose of the article is to study the impact of subjects of state financial control, primarily internal, over the budget on all levels of executive power, in order to eliminate subjectivity in their actions and increase the efficiency of public finan... see more

The article highlights the essence of budgetary control. The features of control in the public sector performance are grounded as well as the relationship between verifiability and the controllability. It is proved that the achievement of public finance m... see more

The aim is to analyse the current practice of budgetary control to develop its areas of improvement at the local level. The subject of the research is theoretical and methodological principles of functioning of budgetary control at the local level. The me... see more

The research examines the effect of budget goal clarity and accounting control on dependent variable with Mental Model as mediating variable on accountability of city government performance. This research used sample consisting of 66 employees in The ... see more

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