The purpose of this study was to examine the role of organizational commitment in mediating the relationship between budgetary participation and managerial performance in academic officials at private universities in Bandung. This type of research is explanatory research. The sample in this study was 132 private university officials in the city of Bandung. In this study, the data collection method was a questionnaire, and the data analysis used in this study was simple linear regression analysis. The results show that. Budget participation, organizational commitment, and managerial performance are in a suitable category and positively affect. While organizational commitment can mediate the relationship between budgetary participation and managerial performance, one of the commitment dimensions does not affect, namely, continuity commitment.

This study aims to analyze the influence of budget emphasis in managerial performancewith locus of control as moderating variabele at Widyatama University. The methodused in this study was the explanatory survey. The population taken for this researchis the managers of Widyatama University which responsible for using the budget. Thenumber of questionnaires distributed in this study were 69 copies and thequestionnaires were returned by 55 copies. The study used Statical Package for SocialSciences (SPSS) ver. 20.0 to process the data. The empirical result of this researchindicate that budget emphasis has positive effect in managerial performance. Thesubsequent test find that locus of control has positive effect on managerial performanceas well, and moderation interaction positive on managerial performance. That means,locus of control can stengthen the relationships between budget emphasis andmanagerial performance

Financial distress merupakan sebuah bentuk tahap penurunan kondisi keuangan perusahaan. Hal ini apabila tidak segera diperbaiki akan menyebabkan perusahaan mengalami kesulitan keuangan yang berujung kepada terjadinya kebangkrutan. Oleh karena itu perlu dilakukan prediksi awal untuk mencegah terjadinya financial distress. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh leverage, sales growth, dan arus kas operasi terhadap financial distress. Populasi yang digunakan dalam penelitian ini adalah perusahaan sub sektor transpotasi dan logistik yang terdaftar di Bursa Efek Indonesia Periode 2018-2022. Metode pengambilan sampel dengan cara purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 105 sampel. Analisis yang digunakan adalah regresi linear berganda dengan alat bantu SPSS. Hasil penelitian ini menunjukkan bahwa leverage dan arus kas operasi berpengaruh terhadap financial distress. Sedangkan sales growth tidak berpengaruh terhadap financial distress. Sebesar 56,1% penyebab financial distress dapat ditentukan oleh leverage, sales growth, dan arus kas operasi. Adapun sisanya ditentukan oleh faktor lain di luar penelitian ini.

Human Resources Audit is a systematic and objective assessment of the examination, as well as documenting the organizational functions that are affected by the management of human resources with a view to ensuring compliance with the principle of appropriateness, effectiveness, and efficiency in the management of human resources for the achievement of organizational goals, objectives, and functions of the work program to improve the productivity performance of the staff of the University of Widyatama. This study tries to reveal the importance of the audit of human resources in achieving the productivity and performance of employees at the University Widyatama. This research was conducted on the assessment of the Bureau of Human Resources for the performance of its employees, whether working well run each program of work and behave according to the cultural character and discipline in accordance with the behavior of the corporate culture to improve productivity and performance by applying the principle of reward and punishment for put positions. This study uses a qualitative and ethnographic approach interpretive paradigm through observation and in-depth interviews of the informants in the bureau of human resources to find out the gains in accordance with the characteristics, culture, discipline, and motivation of employees working at the University of Widyatama.

A budget is a plan that is expressed quantitatively in units of money to achieve predetermined organizational goals. This study aims to determine whether there is an effect of opportunistic behavior on budgeting participation and managerial performance. Therefore, this study was conducted to see its consistency with previous studies. Researchers are interested in conducting research in the PT. Telkom Indonesia because of the phenomenon that occurs in the lack of effective managerial performance which results in opportunistic behavior related to the preparation of budget participation in the Employee Pension Fund of PT. Telkom Indonesia. This research was conducted in the PT. Telkom Indonesia Employee Pension Fund environment with the number of samples used as many as 78 employee respondents who were involved in the budgeting process. Analysis of the data used a moderating regression test (MRA) Moderated Regression Analysis with SPSS Software Version 20. The results of this study indicate that the preparation of budgetary participation has a significant effect on managerial performance, while opportunistic behavior is a moderating variable that strengthens the influence of budgetary participation on managerial performance.