This study aims to examine the effect of sound governance and public finance management
on the performance of local governments in Buleleng Regency, Bali, Indonesia. The …

This research was examined the effect of budget variances on local budget changes using
legislature size as moderator. Conceptually, rebudgeting is not different from the initial …

The objective of this study is to determine the effect of fiscal stress, budget variances, and
rebudgeting in time over budget calculation (SiLPA) to budget expenditure change on local …

An industry has a clear goal, which is to reap profits in each of its performances, the profits
generated by the industry in its performance cannot be separated from the donations of …

Tujuan penelitian ini adalah menguji determinan Kinerja Anggaran Pendidikan di Aceh,
yakni Kemandirian Keuangan Daerah, Sisa Anggaran Tahun Sebelumnya, Besaran …

Penyusunan perubahan anggaran belanja daerah dipengaruhi oleh beberapa faktor
kuantitatif dan kualitatif. Penelitian ini bertujuan untuk menguji dan menganalisis beberapa …

The objective of this study is to determine the effect of of local revenue budgets (PAD), time
over budget calculation (SiLPA), and fiscal stress to budget social assistance expenditure …

The study aims to examine and analyze the effect of fiscal stress and legislative size on
expenditure change in the district or city of West Java Province. The research method used …

Kinerja anggaran (KA) merupakan dasar yang digunakan untuk mengevaluasi dan menilai
kualitas pengelolaan keuangan dan penganggaran pada organisasi pemerintahan …

The purpose of this study is to ascertain the impact of capital spending, the Special
Allocation Fund (DAK), and the General Allocation Fund (DAU) on the budgetary pressures …