The purpose of this study was to determine and analyze the effect of budgetary participation and job relevant information on managerial performance at PT. Taspen (Persero) Medan City. In this study, using a saturated sample of 31 people. The approach used is quantitative by processing the data obtained from the questionnaire after first being transformed into numeric data using a Likert scale. The data were processed using SPSS 23.0 software. The analysis used is multiple linear analysis. The research instrument test consisted of validity and reliability tests. The classical assumption test consists of normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. Hypothesis testing consists of f test (simultaneous test), t test (partial test) and determinant coefficient test (R2). The results showed that there was no partially significant influence of the budgetary participation variable on managerial performance. There is no partially significant influence of the job relevant information variable on managerial performance.   Keywords: Budgetary Participation, Job Relevant Information and Managerial Performance

Tujuan kegiatan ini adalah untuk memberikan pemahaman kepada masyarakat tentang Pajak Bumi dan Bangunan di Perdesaan dan Perkotaan. Kegiatan ini dilaksanakan di Kecamatan Pahae Jae Kabupaten Tapanuli Utara. Pelaksanaan kegiatan Pengabdian pada masyarakat memberikan pemahaman baru bagi masyarakat terutama kaum muda, mengenai Pajak Bumi dan Bangunan Pedesaan dan Perkotaan. Selain itu, 100% peserta pelatihan berpartisipasi aktif dalam kegiatan mulai dari penyajian materi sampai akhir acara pengabdian pada masyarakat. Program pengabdian pada masyarakat ini mendapatkan apresiasi yang positif dari masyarakat. Hal ini terlihat dari banyaknya masyarakat yang terlibat dalam setiap kegiatan tersebut

Many observers consider accountancy to be the most international of the professions, but differences between countries as to how they regulate accountancy have resulted in barriers which prevent the profession from meeting the changing needs of an increasingly global economy. This paper examines how the European Union has adopted different approaches to overcoming regulatory divergence, and identifies three approaches which have been followed: regulatory cooperation, regulatory competition and regulatory contracting-out. The relative impact of each method is evaluated. Recent developments at worldwide level (under the auspices of the WTO, OECD and lOSCO) are cited to demonstrate that many of the regulatory reforms in Europe are of growing relevance to the United States, and some of the likely changes which will be required are identified. The need for national systems of regulation to evolve in response to the process of globalisation is underlined, and the paper concludes with an assessment of how the accountancy profession might respond to the challenges and opportunities of the new environment.

The purpose of this study was to analyze the effect of budget execution, bureaucratic reform, and organizational commitment to budget absorption with the quality of human resources as a moderating variable in the regional government organizations of North Tapanuli Regency. The population used was all regional apparatus organizations of the North Tapanuli Regency Government, totaling 45 (forty five) regional apparatus organizations. The sampling technique in this study was carried out by the census method or saturated sample, where all members of the population were sampled. Furthermore, 2 (two) questionnaires will be given to each regional apparatus organization which will be filled in by the Financial Administration Officer and the Expenditure Treasurer of the regional apparatus organization. So that the total sample to be used is 90 respondents. The type of data used in this research is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that the quality of the budget execution checklist, budget reform has a positive effect on budget absorption in the regional apparatus of the North Tapanuli Regency Government. Organizational commitment has no effect on budget absorption in the regional apparatus of the North Tapanuli Regency Government. The quality of human resources cannot moderate the relationship between the quality of the budget implementation checklist, budget reform, and organizational commitment and budget absorption in the regional apparatus of the North Tapanuli Regency Government.