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1.337.623  Articles
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In actualizing the Regional Government Budget (APBD) as an instrument for the desired social changes and in accordance to the purpose for decentralization, there needs to be the involvement of the civil society, community groups, and other stakeholders in... see more

The purpose of this study was to determine the effect of management accounting information system characteristics, budgeting participation, business strategy on managerial performance with environmental uncertainty as a moderating variable. Quantitative r... see more

This study aims to explore participatory budgeting practices of a private university in Surabaya. The research method use qualitative approach. The research site is Dr. Soetomo Surabaya. Informants in this study were Rector, Vice Retor, Deans and Head of ... see more

This study aimed to examine the effect of budget participation toward budgetary slack with three moderating variables, namely: information asymmetry, budget emphasis and organizational commitment. Inconsistencies in previous studies on the effect of budge... see more

The participatory budgeting process through social media has received attention in recent years, aims to increaseg citizen participation in government budgeting. The use of social media in many cases opposes the political practice assumptions of a budget ... see more

Survival and growth of a company depends on information systems used. One of information required by management is management accounting information. By using management accounting information for decision making, effectively decrease uncertaintly and red... see more

The purpose of this study was to examine the influence of village characteristics factors, leadership styles, political legitimacy, access to information, and village head motivation on community participation in village budgeting and to examine the effec... see more

The participatory budgeting process through social media has received attention in recent years, aims to increaseg citizen participation in government budgeting. The use of social media in many cases opposes the political practice assumptions of a budget ... see more

The problem examined in the paper is part of a broader reflection on public governance, especially in its territorial dimension. The author focuses mainly on the modernisation of the public sector in Poland and the world with regard to the principles of p... see more

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