Performance of Legislative Budgeting Institutions on Government Institutions in North Maluku

Runtunuwu, Prince Charles Heston; Tussabaha, Aisah

doi:10.32535/apjme.v3i3.962

Cited by 4 publications

(4 citation statements)

References 5 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…This theory states that organizations are part of society, and they must pay attention to social norms to make them more legitimate (Runtunuwu & Tussabaha, 2020). Most associations use the authenticity hypothesis to break down natural exposure from a standing danger point of view (Alewine, 2010).…”

Section: Legitimacy Theorymentioning

confidence: 99%

Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang

Sary

2022

IJAFAP

View full text Add to dashboard Cite

This review plans to examine the application of environmental management accounting (EMA) in RSUD Dr. Saiful Anwar Malang. It includes an analysis of the performance of RSUD Dr. Saiful Anwar Malang in terms of the environment, monetary information, and physical information of the application of EMA in hospitals. The examination method was descriptive qualitative. Information assortment procedures are perception, interviews, and documented information. The findings indicate that the hospital has implemented EMA based on the EMA framework) and environmental cost classification. In addition, the hospital has carried out waste management so well that there were no external costs. For the application of environmental accounting, the hospital has included environmental costs and general accounting theories and principles.

show abstract

Section: Legitimacy Theorymentioning

confidence: 99%

Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang

Sary

2022

IJAFAP

View full text Add to dashboard Cite

show abstract

“…There are two types of scope of village authority, namely: 1) the authority that can regulate and administer based on origin rights and 2) the authority that only manages but does not regulate local ones within the village scope (Aritonang, 2018). With this decentralization, there will be additional budgets for villages, so participation is needed which will certainly improve performance both individually and in groups (Fritantus, 2019;Runtunuwu & Tussabaha, 2020;Kepramareni & Pradnyawati, 2021).…”

Section: Introductionmentioning

confidence: 99%

Decentralization and Managerial Performance: A Mediated Budget Participation on the Village Government in West Halmahera Regency

2023

View full text Add to dashboard Cite

The research aimed to examine the budgetary participation variable as a mediator on the relationship between decentralization and managerial performance. The sample was determined using a purposive sampling method with the consideration of being involved in budgeting. They were village heads in 159 villages in West Halmahera Regency. The data were collected by a survey with a questionnaire. The used analytical tools are simple regression and hierarchical regression as a statistical analysis and IBM SPSS statistics version 24. The results showed that budgetary participation fully mediates the relationship between decentralization and managerial performance. The conclusion provides three main contributions as well as their implications, namely providing new findings related to budget participation as a mediating variable, terms of age at work, and the level of education.

show abstract

“…Argues that fraud is an act that only thinks about personal gain by taking advantage of other people by acting in a bad way. (Runtunuwu & Tussabaha, 2020) the complexity of fraud problems facing the world, including the Indonesian government. The need for internal control from an early age is intended to prevent major fraud from occurring.…”

Section: Introductionmentioning

confidence: 99%

Fraud Control to Strengthen Internal Control Systems in Local Goverment

Wuryandini,

Pakaya,

Husain

2023

IJABIM

View full text Add to dashboard Cite

The purpose of this research is to analyze the existence and application of the Fraud Control Plan attributes in the work environment of the organization. The research method in this research is descriptive qualitative with a case study at government agencies in Bone Bolango Regency, Gorontalo Province that implements the Fraud Control Plan control tool. The results of this study that this government agencies has a good assessment in realizing the performance of Good Governance in the criteria of "Sufficiently adequate" in an indication of a reduction in fraud and an increase in employee performance in the organization. the important value of the presence of fraud control for agencies is the accountability of each attribute value reflects the transparency of each activity. Control of each agency is more controlled and positively directed and further minimizes the occurrence of fraud. The value that can be drawn from this research is the achievements that have been made optimally so that they can be properly maintained, and for elements that have not been fulfilled so that they can be corrected immediately in accordance with local government procedures and policies. The next researcher should consider the other methods used.

show abstract

Performance of Legislative Budgeting Institutions on Government Institutions in North Maluku

Cited by 4 publications

References 5 publications

Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang

Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang

Decentralization and Managerial Performance: A Mediated Budget Participation on the Village Government in West Halmahera Regency

Fraud Control to Strengthen Internal Control Systems in Local Goverment

Contact Info

Product

Resources

About