Purpose This study focuses on ratcheting and budget behavior in nonprofit museums.
Specifically, the authors examine how performance compared with the budget affects future …

INTERNALISASI BUDAYA JAWA DALAM TAHAPAN PENGANGGARAN | Sonhaji | Jurnal
Akuntansi Multiparadigma Home About Login Register Search Current Archives …

This research aims to assess the impact of bargaining power on budget implementation
while also considering the deviation in capital expenditure as a moderating factor. The …

Budget ratcheting can serve as a moderator the relationship between financial performance
and capital expenditure since it can help the government to control spending related to …

The management accounting framework aims to improve the operation control ability. It is
the integration of the comprehensive use of management accounting tools. Given the lack of …

Purpose: The objective of the research is proposed a methodology to prepare a Zero-Based
Budget (ZBB) for Small and Medium-sized Enterprises (SMEs) in Ecuador, applying fuzzy …

Penelitian ini bertujuan untuk mengkaji penggunaan kontrak pengelolaan dana di
Indonesia dengan menggunakan belanja daerah pada Anggaran Pendapatan dan Belanja …

The objective of the study is to evaluate the budget implementation plan in the municipality
in accordance with the required budgeting processes. Municipalities are frequently none …

Dalam lingkup perusahaan, anggaran memiliki peran yang sangat penting dalam
mengendalikan dan mengalokasikan sumber daya finansial. Senjangan anggaran …

Abstract Badan Usaha Milik Desa (BUM DESA) KU haruslah MODERN, sehingga mampu
menggerakan perekonomian pedesaan, mampu melakukan perubahan peradaban di Desa …