Peranan Anggaran Partisipatif Dalam Rangka Peningkatan Kinerja Manajerial Dikaitkan Dengan Budaya Organisasi Dan Hubungan Antarindividu Pada Organisasi
DOI:
https://doi.org/10.26740/jaj.v1n1.p78-88Keywords:
participatory budgeting, nonprofit organization, organizational culture, relationship between individualAbstract
Abstract
This article aims to provide a framework to think about the role of participatory budgeting to improve managerial performance is associated with organizational culture and relationship between individuals at nonprofit organizations. Participatory budgeting process to function properlyand implemented well, if supported by the device work, human resources, individual relationships within the organization, and culture that has taken hold in a nonprofit organization. Each nonprofit organization aims to improve services and performance-oriented but not profit. Several nonprofit organizations have undergone repositioning and development organization which aims other than to provide services to the community also increases the profits from service operations.
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Siegel, G., dan H.R. Marconi, 1989. Behavioral Accounting. South Western Publishing, Co. Cincinnati, OH.
Brownell, Peter. 1982a. The Role of Accounting Data in Performance Evaluation, Budgetary Partisipative, and Organizational Effectiveness. Journal of Accounting Research, Vol. 20, pp. 12 27. https://doi.org/10.2307/2490760
Falikhatun. 2007. Interaksi Informasi Asimetri, Budaya Organisasi, dan Group Cohesiveness dalam Hubungan Antara Partisipasi Anggaran dan Budgetary Slack (Studi Kasus pada Rumah Sakit Umum Daerah Se Jawa Tengah), FE UNS Surakarta.
Gumilar, Gumgum, 2008, Komunikasi & kepemimpinan dalam Organisasi, Training Leadership Himpunan Mahasiswa Ilmu Komunikasi UNIKOM.
Harvey, Don dan Robert Bruce Bowin. 1996. Human Resource Management: An Experiential Approach. Prentice-Hall International, Inc.
Hofstede, G. 1984 Cultural dimensions in management and planning. Asia Pacific Journal of Management January. https://doi.org/10.1007/bf01733682
Indrapradja, F.X.T. 1992. Manajemen Konsensus dalam Bisnis. Jurnal Ilmu-Ilmu Sosial. Vol. 3. Jakarta: Gramedia Pustaka Utama.
Kaplan, R.S. and Norton, D.P. 1996. Translating strategy into action: the balanced scorecard. Boston, Harvard Business School Press.
Kim, L and Larry, N 1998.Performance effect of complementarities between manufacturing practice and management accounting system. Journal of management accounting research. Volume 10: pp. 325346.
Luthans, F. 1988 Organizational Behavior. Mc.Graw Hill Co.
Mulyadi. and Johny. 1999,Sistem Perencanaan dan Pengendalian Manajemen: SistemPelipat Ganda Kinerja Perusahaan. Edisi I, Aditya Media, Yogyakarta. Hal. 214.
Robbins, S.P. 1996 Perilaku Organisasi: Konsep, Kontroversi, Aplikasi. Prenhallindo, Jakarta.
Sardjito dan Muthaher, 2007, Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah: Budaya Oganisasi dan KOmitmen Organisasi Sebagai Variabel Moderating, Universitas Islam Sultan Agung.
Schieff, M., dan A. Y. Lewin, 1970. œThe Impact of People Budgets. The Accounting Review 45. April pp. 259 268.
Siegel, G., dan H.R. Marconi, 1989. Behavioral Accounting. South Western Publishing, Co. Cincinnati, OH.
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Published
2009-10-21
How to Cite
Ekasari, N., & Venusita, L. (2009). Peranan Anggaran Partisipatif Dalam Rangka Peningkatan Kinerja Manajerial Dikaitkan Dengan Budaya Organisasi Dan Hubungan Antarindividu Pada Organisasi. AKRUAL: Jurnal Akuntansi, 1(1), 78–88. https://doi.org/10.26740/jaj.v1n1.p78-88
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