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1

Mittendorf, Brian. "Capital Budgeting when Managers Value both Honesty and Perquisites." Journal of Management Accounting Research 18, no. 1 (2006): 77–95. http://dx.doi.org/10.2308/jmar.2006.18.1.77.

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It has long been recognized that padding of budgets is a concern that can complicate the practice of resource allocation. At the same time, experimental evidence suggests budget padding is somewhat restrained by a managerial preference for honesty. This paper models the confluence of these two incentives and considers the effect on optimal budgeting policies. In the model, budgetary transfers are established so as to reduce the manager's gain from padding which, in turn, forces the manager to think twice before seeking more funds. An effect of this optimal contract is that when facing a manage
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2

Nizarul Alim, Mohammad. "SASARAN DAN EVALUASI ANGGARAN: KETIDAKPASTIAN LINGKUNGAN DAN PENGALAMAN MANAJER SEBAGAI VARIABEL KONTINJENSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 10, no. 1 (2017): 21. http://dx.doi.org/10.24034/j25485024.y2006.v10.i1.2147.

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Most of budgets studies have focused on budget participation. It was argument that level of participation in budgeting process is most important part of budgeting procedure. The activity could predict and reduce future uncertainty. The others components of budgeting like budget goal and budget evaluation lacked attention. This study aims to investigate the impact of budget goal difficulty and budget evaluation style on managerial performance and job satisfaction with contingency approach. Level of difficulty would arise when environment uncertainty exist. It should need different style of budg
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Midwinter, Arthur, and Murray McVicar. "The public librarian as budget manager." Journal of Librarianship and Information Science 23, no. 1 (1991): 9–20. http://dx.doi.org/10.1177/096100069102300102.

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Ika s, Ardiani, and Ratih Murtatiningsih. "PENGARUH MOTIVASI DAN PELIMPAHAN WEWENANG SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL (STUDI EMPIRIS PADA BEBERAPA PERUSAHAAN MANUFAKTUR DI SEMARANG)." Jurnal Akuntansi Indonesia 1, no. 1 (2016): 1. http://dx.doi.org/10.30659/jai.1.1.1-10.

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This research purpose is to test empirically the effect of budget participation on manager performance with motivation and responsibility chance as moderating variables. The Respondents of this research are manager, chief executive and supervisor of 6 manufactories corporate in Semarang city, where each manufacture corporate was gave fifteen (15) quesioner directly. Samples was choosed with criterias manager, sub-leader, and supervisors who activaly involve with budget setter and performance evaluation. These results of research suggest that first, budget participation have effect directly on
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Wahyu Sapto Rini, Wahyu Sapto Rini. "PENGARUH SISTEM PENGENDALIAN ANGGARAN BIAYA TERHADAP KINERJA MANAJER PERUSAHAAN KELAPA SAWIT DI PROPINSI KALIMANTAN SELATAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 4 (2017): 579. http://dx.doi.org/10.24034/j25485024.y2007.v11.i4.2280.

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This reserch’s target to know the level of system variable operation of budget which consist of compilation of program (X1), compilation of budget (X2), execution and measurement (X3), analysis and reporting (X4), clarity of budget and target(X5), and the difficulty level of budget (X6) to performance of manager measured with story; level efficiency of manager through eight evaluation criterion; planning, investigation of, coordination, election of staff, negotiation, representative, evaluation and observation.Analysis technique used to know the level of influence of system operation of budget
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Rini, Wahyu Sapto. "PENGARUH SISTEM PENGENDALIAN ANGGARAN BIAYA TERHADAP KINERJA MANAJER PERUSAHAAN KELAPA SAWIT DI PROPINSI KALIMANTAN SELATAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 4 (2018): 579–600. http://dx.doi.org/10.24034/j25485024.y2007.v11.i4.255.

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This reserch’s target to know the level of system variable operation of budget which consist of compilation of program (X1), compilation of budget (X2), execution and measurement (X3), analysis and reporting (X4), clarity of budget and target(X5), and the difficulty level of budget (X6) to performance of manager measured with story; level efficiency of manager through eight evaluation criterion; planning, investigation of, coordination, election of staff, negotiation, representative, evaluation and observation. Analysis technique used to know the level of influence of system operation of budge
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7

Schatzberg, Jeffrey W., and Douglas E. Stevens. "Public and Private Forms of Opportunism within the Organization: A Joint Examination of Budget and Effort Behavior." Journal of Management Accounting Research 20, no. 1 (2008): 59–81. http://dx.doi.org/10.2308/jmar.2008.20.1.59.

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ABSTRACT: We assert that some forms of opportunistic behavior within the organization are relatively transparent and, therefore, public in nature. Further, while organizations can tightly control such public opportunism, it may not be optimal for them to do so in the presence of private opportunism. To study how public and private forms of opportunism differ and interact, we jointly examine budget and effort behavior in a participative budgeting experiment. We group participants into producer/manager pairs and set the parameters such that the producer extracts the largest share of surplus from
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8

Sahare, Janhvi A. "Planning and Scheduling of Nagpur Metro Project using Smart-sheet tool." International Journal for Research in Applied Science and Engineering Technology 9, no. 8 (2021): 1032–35. http://dx.doi.org/10.22214/ijraset.2021.37525.

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Abstract: Smart-Sheet is a project management software product, developed and sold by Smart consultancies. It is designed to assist a project manager in developing a plan, assigning resources to tasks, tracking progress, managing the budget, and analysing workloads. Smart sheet can be used as a standalone tool for tracking project progress or it can be used for tracking complex project distributed in many geographical areas and managed by a number of project managers. Smart Sheet is designed to assist a project manager in: 1) Developing a plan, 2) Assigning resources to tasks, 3) Tracking prog
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Aminah, Siti, Soeratno ., and Suyanto . "Peran Manager Puncak Sebagai Pemoderasi Tekanan Eksternal, Komitmen Organisasi dan Pengendalian Internal Pada Kinerja Anggaran." Jurnal Ilmiah Akuntansi Kesatuan 5, no. 1 (2018): 74–85. http://dx.doi.org/10.37641/jiakes.v5i1.20.

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This study aims to analyze the extend of the role of top manager can influence the relationshio of external pressure and internal control on the public organization’s budget performance. The samples are used in this study were 91 questionnaires are filled based on employees and strucural officials perceptions who are directly involved in the budgeting process at KPK. This study aims to analyze the extend of the role of top manager can influence the relationshio of external pressure and internal control on the public organization’s budget performance. The samples are used in this study were 91
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Wiratno, Adi, Wahyu Ningsih, and Negina Kencono Putri. "PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI, MOTIVASI DAN STRUKTUR DESENTRALISASI SEBAGAI VARIABEL PEMODERASI." Jurnal Akuntansi 20, no. 1 (2017): 150. http://dx.doi.org/10.24912/ja.v20i1.81.

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Salah satu cara yang diyakini mempengaruhi keberhasilan pemerintah dalam meningkatkan kinerja adalah untuk melaksanakan rencana tersebut sebaik mungkin, yaitu dalam proses penganggaran. Karena sifat dari anggaran yang mungkin berdampak anggaran disfungsional maka cara yang tepat untuk mencegah adalah melalui partisipasi semua manajer garis anggaran di Pemkab. Purbalingga. Faktor-faktor yang dapat meningkatkan efek dari partisipasi anggaran pada peningkatan kinerja manajerial seperti meningkatkan komitmen organisasi, motivasi dalam manager dan kondisi pendelegasian wewenang semakin terdesentral
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Maguire, Denise. "Leadership for Dummies." Neonatal Network 20, no. 8 (2001): 61–62. http://dx.doi.org/10.1891/0730-0832.20.8.61.

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OUR CATCHY TITLE ASIDE, LET’S BE clear: Leadership is not for dummies. Although leadership skills are different from those needed to care for critically ill newborns in the neonatal intensive care unit, the job of managing nurses is just as hard as the job of nursing, if not more so. Leadership in the NICU focuses less on technical and patient care skills than on social skills such as coaching and supervising learned from experience in dealing with people.1 As a manager, the nurse leader takes on priorities and goals that are different from the priorities and goals of the nursing staff. Instea
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Harvey, Mary Ellen. "The Effect Of Employee Ethical Ideology On Organizational Budget Slack: An Empirical Examination And Practical Discussion." Journal of Business & Economics Research (JBER) 13, no. 1 (2015): 83. http://dx.doi.org/10.19030/jber.v13i1.9084.

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Budget slack costs institutions money because there is a misallocation of assets. Therefore, organizations have a vested interest in hiring managers who do not have a propensity toward creating slack. Budget slack results when managers intentionally include more organizational resources in the budget than they anticipate needing (or when they understate revenue-producing activities). Extensive time and effort is invested into a company's budgeting process. The budget is often the primary point of financial control over the distribution of organizational resources (i.e., time, money, and materi
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13

Meixner, Sarah. "Gut für Budget und Umwelt." kma - Klinik Management aktuell 16, no. 09 (2011): 55. http://dx.doi.org/10.1055/s-0036-1576152.

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Schlimm genug, dass Energiepreise steigen. Noch schlimmer, wenn man das durch cleveren Kauf oder neuere Anlagen kompensieren könnte, aber Geld oder Know-how fehlen. Ein Ausweg: Contractoren als Energiespar-Manager, Anlagenbetreiber oder Finanziers.
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Gist, Willie E., and Ronald A. Davidson. "An Exploratory Study of the Influence of Client Factors on Audit Time Budget Variances." AUDITING: A Journal of Practice & Theory 18, no. 1 (1999): 101–16. http://dx.doi.org/10.2308/aud.1999.18.1.101.

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This study provides a descriptive analysis of audit time budgets and considers the effect of client factors on the achievement of audit time budgets. Using archival data obtained from four of the Big 6 firms, we find that differences between audit time budgets and reported audit hours are significantly related to factors reflecting client size, risk, complexity and profitability, ceteris paribus. We also find that the degree to which client factors explain budget variances (defined as reported hours minus budgeted hours) depends on staff level. Specifically, differences in the achievement of a
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15

Sukmono, Renny. "ANALISIS DAMPAK IMPLEMENTASI INDIKATOR KINERJA UTAMA TERHADAP SERAPAN ANGGARAN BPPK." INFO ARTHA 1 (June 7, 2017): 61–72. http://dx.doi.org/10.31092/jia.v1i1.70.

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The increase of employees' performance has become the focus of all departments in the government, state-owned companies and private sectors. Employees' performance issue is still a big task, especially for the government. The society has their own perception about slow performance of civil servants. One of the efforts made by the Ministry of Finance to improve their staffs was by creating key performance indicators. By creating the target and measures of the employees' performance, Ministry of Finance was intended to motivate the government or other sectors to make improvements. One of the mea
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Sohani, Shrihari S. "Job Shadowing in Information Technology Projects." International Journal of Information Technology Project Management 7, no. 1 (2016): 47–57. http://dx.doi.org/10.4018/ijitpm.2016010104.

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High-value turnkey projects in Information Technology firms are susceptible to multiple risks. Inappropriate staffing is one of the major risks that can impact deliverable negatively. The greatest fallacy that comes up is the incongruence between HR managers and line managers while staffing critical experience based roles. HR managers being aligned with the firm's strategy to maintain a low resource bench figure are driven to staff these positions with less than suitable resources from the firm's internal labor market. The line manager under pressure to deliver on time and budget need resource
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Sim, Suryadharma, and Wiwik Utami. "IMPACT OF BUDGET PARTICIPATION ON JOB SATISFACTION AND EMPLOYEE PERFORMANCE WITH JOB RELEVANT INFORMATION (JRI) AS AN INTERVENING VARIABLE." Jurnal Profita 11, no. 1 (2018): 081. http://dx.doi.org/10.22441/profita.v11.01.006.

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The purpose of this study was to examine the relationship between budget participation on job satisfaction and employee performance. This study also to find empirical evidence related to Job relevant information (JRI) as an intervening variable on the relationship between budget participation with job satisfaction and employee performance. The data was collected through questionnaires distributed to the superintendent and manager-level employees at PT. Jaya Readymix. The Respondents in this study are the superintendent and manager-level employees of PT. Jaya Readymix totaling 65 people. Data a
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Baruah, Nomi, and Kaushik Das. "Software Project Management and SMEs of India." International Journal of Advanced Research in Computer Science and Software Engineering 7, no. 12 (2018): 11. http://dx.doi.org/10.23956/ijarcsse.v7i12.492.

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Software Project Management refers to managing a software project effectively as to have a clear understanding of what the software developers are trying to achieve. Software project management is ever changing, ever evolving and never ending process. Since the market demand for software product changes, new project management methodologies and techniques need to be implemented with rapid change in time and market demand. This paper discusses the result of a survey which is conducted in 10 small and medium software enterprises of India. The purpose of the survey is to get an idea about the typ
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19

Beuren, Ilse Maria, Franciele Beck, and Fabiane Popik. "Do Shared Interests Affect the Accuracy of Budgets?" Revista Contabilidade & Finanças 26, no. 67 (2015): 11–26. http://dx.doi.org/10.1590/1808-057x201512090.

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The creation of budgetary slack is a phenomenon associated with various behavioral aspects. This study focuses on accuracy in budgeting when the benefit of the slack is shared between the unit manager and his/her assistant. In this study, accuracy is measured by the level of slack in the budget, and the benefit of slack represents a financial consideration for the manager and the assistant. The study aims to test how shared interests in budgetary slack affect the accuracy of budget reports in an organization. To this end, an experimental study was conducted with a sample of 90 employees in man
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Jimenez, Benedict S. "Municipal Government Form and Budget Outcomes: Political Responsiveness, Bureaucratic Insulation, and the Budgetary Solvency of Cities." Journal of Public Administration Research and Theory 30, no. 1 (2019): 161–77. http://dx.doi.org/10.1093/jopart/muz020.

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Abstract One of the fundamental questions in democratic governance is whether policies are best decided by elected officials or by appointed bureaucrat-experts. The study examines this issue in the context of how municipal government form influences government-wide budgetary solvency. Government form creates distinct incentives for executive action that shape budget outcomes. In mayor–council governments, the elected executive’s desire to be reelected increases responsiveness to voters’ preferences. Vote maximization incentivizes the adoption of policies that are popular among voters but can l
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Alkadry, Mohamad G., Sebawit G. Bishu, and Susannah Bruns Ali. "Beyond Representation: Gender, Authority, and City Managers." Review of Public Personnel Administration 39, no. 2 (2017): 300–319. http://dx.doi.org/10.1177/0734371x17718030.

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For the last 50 years, the U.S. government has worked to address the sex pay gap in the workforce. Nevertheless, the pay gap remains persistent across sectors and organizational hierarchies. This study investigates the direct and indirect effects of sex and authority profile on the pay gap of city managers in the United States. The study uses ordinary least squares (OLS) regression analysis to predict the relationship between a city manager’s sex and authority profile variables as well as the relationship between authority profile variables and a city manager’s annual salary. Our OLS analysis
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McConnell, Charles R. "The Manager and Equipment Decisions: Is That in the Capital Budget?" Health Care Manager 19, no. 4 (2001): 59–71. http://dx.doi.org/10.1097/00126450-200119040-00009.

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Blanchard Bush, Carrie, Ellen M. Key, and Robert D. Eskridge. "Assessing the impact Of city manager ideology On local expenditures." Journal of Public Budgeting, Accounting & Financial Management 28, no. 2 (2016): 196–221. http://dx.doi.org/10.1108/jpbafm-28-02-2016-b003.

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This research explores the role of political ideology in local policy formation by assessing the impact of the city manager's ideology on local expenditures. While previous studies have identified nuanced and overlapping roles between administration and politics, here we extend those investigations by positing that ideology may influence a manager's role in the policy formation of the budget. Although some conceptualizations of city managers assume them to be largely apolitical in a partisan sense, we find a significant effect of ideology on local expenditures among city managers. This adds to
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Ari Pramesti, Putu Nadira, and IGAM Asri Dwija Putri. "Total Quality Management, Partisipasi Anggaran, Sistem Penghargaan, Budaya Organisasi dan Kinerja Manajerial." E-Jurnal Akuntansi 31, no. 3 (2021): 551. http://dx.doi.org/10.24843/eja.2021.v31.i03.p03.

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The purpose of this study is to analyze the research of Total Quality Management (TQM), Budget Participation, Reward System and Organizational Culture of Managerial Performance. The population in this study is the General Manager and Department Managers in 5 hotels sheltered by Grandmas Hotels Group, with a sample of 60 people. Data collection method used is a survey method with a questionnaire technique. The regression model in this study uses multiple linear regression analysis. The results in this study indicate that TQM has a positive effect on managerial performance at Grandmas Hotels Gro
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Lukin, A. G. "CREATION BASIS FOR USER INTEREST OF NATIONAL BUDGET SYSTEM OF THE FUNDS MANAGER IN THE NATIONAL BUDGET SYSTEM." Economy, Governance and Lave Basis, no. 4 (2020): 7–12. http://dx.doi.org/10.51608/23068641_2020_4_7.

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Davila, Antonio, and George Foster. "Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Early-Stage/Startup Companies." Accounting Review 80, no. 4 (2005): 1039–68. http://dx.doi.org/10.2308/accr.2005.80.4.1039.

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Adopting management accounting systems are important events in the life of young and growing companies. Using a sample of 78 startup companies, we document cross-sectional differences in the adoption of operating budgets as well as seven other management accounting systems. We find that our proxies for agency costs, perceived benefits and costs, company scale, and top management style explain cross-sectional differences in the time-to-adoption of budgets. In particular, the presence of venture capital, CEO experience, presence of a financial manager, number of employees, and the CEO beliefs ab
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Kucher, Liudmyla, and Oksana Zamrii. "THE ROLE OF THE COMPETITIVE PERSONALITY OF THE MANAGER IN MANAGEMENT." Scientific Bulletin of Mukachevo State University. Series “Economics” 1(13) (2020): 32–37. http://dx.doi.org/10.31339/2313-8114-2020-1(13)-32-37.

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The integration of the national economy into the world, globalization space demonstrates the need for highly qualified managers who are able to form an effective management mechanism aimed at achieving the strategic goals of organizations. The article considers the evolutionary approaches to the skills and abilities of managers in the management process, identifies and groups the competencies needed by managers in the process of multi-vector management, highlights the qualities that shape the competitiveness of the modern manager. Dynamic changes in the technical, information environment, incr
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Proskura, K. "ORGANIZATION OF INTERNAL CONTROL BY BUDGET ORGANIZATIONS (INSTITUTIONS) AS A BUDGETARY FUNDS MANAGER." Criminalistics and Forensics, no. 64 (May 7, 2019): 689–98. http://dx.doi.org/10.33994/kndise.2019.64.65.

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This article is devoted to the study of the organization and formation of the system of internal control by budget organizations (institutions), the definition and substantiation of the components and procedures of internal control, as well as the development of a mechanism for the practical implementation of this system in a budget institution (organization). The construction of an internal control system of a budgetary institution is based on the components: control environment (construction of the structure of the internal control system and its subordination, responsibilities and powers of
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Zaitul, Zaitul, Lathiva Livita Livita, and Mukhlizul Hamdi. "FAKTOR PENENTU KESENJANGAN ANGGARAN." Jurnal Apresiasi Ekonomi 9, no. 1 (2021): 18–29. http://dx.doi.org/10.31846/jae.v9i1.367.

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An important aspect in the budgetsetting process is the tendency for budgeting managers to create budgetary slack. However, there is a limited study investigating the budgetary slack in non-profit oriented organization, such as local government. Therefore, this study address the gap in the literature by investigating the effect of budget participation and trust on budgetary slack. Besides, this study also analys the moderating effect of regulation understanding on the relationship the determinants (budget participation and trust) and budgetary slack. Final sample of this study is seven-eight (
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Costa, Liduina Farias Almeida da. "DEMOCRACIA PARTICIPATIVA, CONSELHOS GESTORES DE POLÍTICAS PÚBLICAS E CONTROLE SOCIAL: orçamentos e recursos públicos no palco deliberativo." Revista Políticas Públicas 18, no. 1 (2014): 169. http://dx.doi.org/10.18764/2178-2865.v18n1p169-182.

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Artigo originário de pesquisa, cujo objetivo é perceber dinâmicas deliberativas concernentes às matérias de recursos e orçamentos públicos em conselho gestor de políticas públicas, visa perscrutar sobre seus efeitos no processo democrático. Constata que existem esforços do MDS voltados à transparência pública, mas no caso da política de assistência social o controle é dificultado devido à fragilidade de conhecimento dos conselheiros sobre uso de recursos e orçamento público, e em razão de estratégias políticas nem sempre comprometidas com a transparência e o cumprimentodos direitos sociais. Re
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Blay, Nicole, and Judith Donoghue. "The provision and utilisation of casemix and demographic data by nursing managers in seven hospitals." Australian Health Review 26, no. 1 (2003): 209. http://dx.doi.org/10.1071/ah030209.

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The role of the nursing manager has evolved from clinician and bed manager to one with greater accountability for evidence based practice, benchmarking and more recently, budget liability. Casemix data are widely believed to be a means of providing essential information for effective decision making and financial management but have not been widely utilised by nursing managers (Diers & Bozzo,1999). This paper will report the results of a survey of nursing managers in seven hospitals within a metropolitan area health service. The hospitals include tertiary referral hospitals, specialist pub
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Asa, Markus, and Maria Mediatrix Ratna Sari. "Absorption of capital expenditure budget on regional apparatus organization in East Nusa Tenggara province." International research journal of management, IT and social sciences 6, no. 5 (2019): 25–39. http://dx.doi.org/10.21744/irjmis.v6n5.694.

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The purpose of this study was to empirically test the motivation of the financial management apparatus to moderate the influence of competence on capital expenditure budget absorption in the regional organization in East Nusa Tenggara province. 36 regional apparatus organizations were taken as samples. Data collection using questionnaires and sampling technique was sampling saturation 72 samples, consisting of budget users and committing officers. The data analysis tool used was a moderation regression analysis. The result of data analysis shows that the competence was supported by the improve
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Lundqvist, Siw, and Leif Marcusson. "ADVERTISEMENTS FOR ICT PROJECT MANAGERS SHOW DIVERSITY BETWEEN SWEDISH EMPLOYERS’ AND PROJECT MANAGEMENT ASSOCIATIONS’ VIEWS OF PM CERTIFICATIONS." Problems of Management in the 21st Century 9, no. 1 (2014): 35–55. http://dx.doi.org/10.33225/pmc/14.09.35.

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Appointing ICT project managers is a delicate issue for management; not least since ICT projects are known to be unsuccessful in delivering the required product in time and on budget. Hence, it is even more important to find the “right” individual for the job. According to project management associations, certification in project management is a prerequisite for a project manager’s successful career. The appreciation of project management certifications among Swedish employers was studied using data collected from job advertisements for ICT project managers during four years (2010-2013). Judge
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Khansalar, Ehsan, Mahmoud Lari Dasht-Bayaz, and Javad Zarei. "Influential Factors on Analytical Methods in External Audit." International Journal of Economics and Finance 7, no. 11 (2015): 76. http://dx.doi.org/10.5539/ijef.v7n11p76.

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In 1394, a research was conducted to detect the influential factors on using analytical methods in external audit. Results of research hypothesis examination revealed that analytical procedures were used effectively during implementation steps of external audit and needed initial information including industry indices, budget, standard costing, firm size, accounting systems, effective internal controls, audit managers work history and his(her) coworkers, educational level of audit manager and his(her) coworkers, industry, familiarity with statistical-analytical procedures and institution size
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Malichenko, I. "Development of HR-budget as a key competence of the modern personnel Management manager." Management of the Personnel and Intellectual Resources in Russia 5, no. 5 (2016): 44–51. http://dx.doi.org/10.12737/22527.

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Ningtyias, Farida Wahyu, Irma Prasetyowati, Ida Srisurani Wiji Astuti, Siti Muslicha, Ahmad Nafi', and Ahmad Haryono. "GAMBARAN SISTEM PENYELENGGARAAN MAKANAN DI PONDOK PESANTREN, KABUPATEN JEMBER." Medical Technology and Public Health Journal 2, no. 1 (2018): 25–34. http://dx.doi.org/10.33086/mtphj.v2i1.764.

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The good procurement of the food in a boarding school has guarantee the nutritional needs of the students. This study aims to describe the implementation of the food in the boarding school in the district of Jember. This type of research is qualitative research with descriptive approach using primary and secondary data. The informant in this study is the executive management of the boarding school and the cheff manager. The Processing and analyzing of data is using content analysis and presented in narrative form and quote. The results showed a third implementation of the boarding school was a
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Galli, Brian J., and Mahmoud Ali Alsulaimani. "Key Risks and Challenges During Modern Building Designs in the Construction Industry." International Journal of Risk and Contingency Management 8, no. 4 (2019): 1–17. http://dx.doi.org/10.4018/ijrcm.2019100101.

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Although the field of project management has undergone significant improvement, new challenges often make it hard for project managers to meet expectations when planning modern building designs. This article traces such challenges that the project manager must face during modern building projects, as modern building designs are complex and much riskier than traditional ones. Project managers can face different challenges throughout a project, such as a project complexity, a lack of communication, and changes in planning. These risks were studied using a risk matrix, and solutions were provided
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Łabędzki, Rafał. "Experience and Working Conditions of Project Managersin Poland – Research Report." Kwartalnik Ekonomistów i Menedżerów 22, no. 4 (2011): 0. http://dx.doi.org/10.5604/01.3001.0009.5784.

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This paper reveals the project management reality in Polish organizations . Two groups of factors referring to the project manager are presented . The first one contains direct factors, i .e . these that can be influenced by the project manager himself: experience in project management (in years), level of certificate, sector of the economy . The second one comprises the indirect factors, which cannot be controlled by the project manager: number of projects carried out in the organization yearly, number of concurrent projects carried out in the organization, average project budget in the organ
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Akther, Shahin. "An Exploratory Study on Authentic Leadership Concept in Fostering Training Effectiveness in Commercial Banks of Bangladesh." Journal of Economics, Trade and Marketing Management 2, no. 4 (2020): p1. http://dx.doi.org/10.22158/jetmm.v2n4p1.

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To train an organization’s staff results in qualified and knowledgeable performers and make them organizational assets by generating excellent leadership in the long run. A bank manager or leader understand the training gap of an employee and do the assessment according to the training need. Therefore, it is vital to pinpoint the training needs and ensure training effectiveness more than contemporary leadership behaviour of bank managers and trainers also. This study was conducted in the banks of Bangladesh to examine employee’s perception of the authentic leadership style of bank managers or
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Ningtyias, Farida Wahyu, Irma Prasetyowati, Ida Srisurani Wiji Astuti, Siti Muslicha, Ahmad Nafi’, and Ahmad Haryono. "GAMBARAN SISTEM PENYELENGGARAAN MAKANAN DI PONDOK PESANTREN, KABUPATEN JEMBER." Medical Technology and Public Health Journal 2, no. 1 (2018): 25–34. http://dx.doi.org/10.33086/mtphj.v2i1.314.

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The good procurement of the food in a boarding school has guarantee the nutritional needs of the students. This study aims to describe the implementation of the food in the boarding school in the district of Jember. This type of research is qualitative research with descriptive approach using primary and secondary data. The informant in this study is the executive management of the boarding school and the cheff manager. The Processing and analyzing of data is using content analysis and presented in narrative form and quote. The results showed a third implementation of the boarding school was a
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Rahmawati, Iroh. "PENGARUH PARTISIPASI ANGGARAN TERHADAP PENINGKATAN KINERJA MANAJERIAL DENGAN PSYCHOLOGICAL CAPITAL DAN BUDAYA ORGANISASI SEBAGAI VARIABEL INTERVENING." Progress: Jurnal Pendidikan, Akuntansi dan Keuangan 2, no. 2 (2019): 147–65. http://dx.doi.org/10.47080/progress.v2i2.616.

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This study was conducted to determine the effect of budget participation on managerial performance with psychological capital and organizational culture as an intervening variable. The data to be used in this study are primary data obtained through questionnaires.. Respondents were selected by random sampling method with the following criteria: have a minimum education S1, has experience in the field of budget for at least one year actively involved in the budgeting process, large-scale manufacturing company with employees more than 300 people, and the total assets owned by the company over on
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Durise, Steven, Lorna Dukes, David Mcmenemy, and Patricia Layzell Ward. "Book Reviews." Library and Information Research 23, no. 73 (2013): 52–56. http://dx.doi.org/10.29173/lirg338.

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Webb, Trevor J. Researching for business: avoiding the
 'nice to know' trap.
 Owen, Tim Success at the enquiry desk: successful
 enquiry answering - every time.
 Megill, Kenneth A. and Schanzt, Herb. Document Management:New Technologies for the Information Seryices Manager.
 Murphy Alison, Davies, David and Cox, Gavin [LISU] Public library materials fund and budget survey 1997-99
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Kramer, Anne. "Training Soft Skills to Project Managers An Experience Report." International Journal of Human Capital and Information Technology Professionals 3, no. 2 (2012): 84–88. http://dx.doi.org/10.4018/jhcitp.2012040106.

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The success of software projects is driven by the magical triangle between time, budget, and quality. While short term thinking focuses on time and budget, it is quality that has the most important impact on long term customer satisfaction. Thus, providing good quality software is crucial for success. Quality is influenced by several factors. It depends on the entire software development process and related activities (e.g., requirements management, configuration management, design controls, etc.). However, quality cannot be forced from outside. It is well known, but often forgotten, that it i
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Asyikin, Jumirin. "PENGARUH DESENTRALISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DAN KINERJA DINAS (Studi Kasus Pada Pemerintahan Kota Banjarbaru)." EKUITAS (Jurnal Ekonomi dan Keuangan) 9, no. 4 (2007): 464. http://dx.doi.org/10.24034/j25485024.y2005.v9.i4.2389.

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UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager’s performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibil
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Asyikin, Jumirin. "PENGARUH DESENTRALISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DAN KINERJA DINAS (Studi Kasus Pada Pemerintahan Kota Banjarbaru)." EKUITAS (Jurnal Ekonomi dan Keuangan) 9, no. 4 (2018): 464–89. http://dx.doi.org/10.24034/j25485024.y2005.v9.i4.307.

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UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager’s performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibil
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Harahap, Meilan Sri Yanti, Megawati Megawati, and Asriwati Asriwati. "Analysis of Drug Logistic Management in the Pharmaceutical Installation of the Health Office of North Sumatera Province." Journal La Medihealtico 1, no. 3 (2020): 26–32. http://dx.doi.org/10.37899/journallamedihealtico.v1i3.129.

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The purpose of this study was to analyze the logistics management of drugs in the pharmaceutical installation at the health office of the province of North Sumatra. This research method is qualitative.The informants in this study are all drug managers at the Provincial Health Office consisting of Key Informants 1 Head of the Pharmaceutical Section, 1 Health Service User Property Manager, 4 pharmaceutical installation staff and Supporting Informants of the Regency/city Health Office as goods users. The instruments used in this research are primary data from interviews and secondary data from re
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Hasmi, Nurlaila. "Fenomenologis Penerapan Akuntansi Dalam Rumah Tangga Pada Guru-Guru SMK Publik Makassar." Tangible Journal 4, no. 2 (2019): 278–94. http://dx.doi.org/10.47221/tangible.v4i2.93.

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Every family has family financial management & acts as a manager, how each family will manage finances will be different, and usually the family finances will be fully regulated by the Housewife (wife). This research tries to reveal the role of teachers in Makassar Public Vocational School on how informants apply household accounting and manage their finances in the household on 4 (four) important things, namely: budgeting, recording, decision making and long-term planning. This study provides findings from a phenomenological study of accounting in the household.
 This study aims to u
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Schäfer, Jan Thomas, and Georg Götz. "Public Budget Contributions to the European Rail Sector." Review of Network Economics 16, no. 2 (2017): 89–123. http://dx.doi.org/10.1515/rne-2017-0044.

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Abstract This paper provides an analysis of the funding structure of the railways in eight European countries. It updates and expands the well-known database on public contributions to rail, which has initially been published by [NERA (2004) Study of the Financing of and Public Budget Contributions to Railways: A Final Report for European Commission, DG TREN. London: NERA National Economic Research Associates.]. The analysis shows that there are large differences concerning the focus of granted funds which can be explained by different policy objectives, differences in the level and degree of
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Walidi, Walidi. "KAJIAN PENGELOLAAN BIAYA DALAM SISTEM PENGANGGARAN." Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 1, no. 2 (2017): 7. http://dx.doi.org/10.33827/akurasi2017.vol1.iss2.art25.

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Secara de jure, amanat pelaksanaan performance based budget telah berumur lebih dari satu dekade tertulis dalam UU 17 tahun 2003. Secara de facto, bisa jadi belum seperti harapan. Kondisi ini disinyalir karena dalam proses penganggaran masih terjebak dalam detail per item belanja, termasuk didalamnya upaya penerapan prinsip let the manager manage yang masih sarat dengan pendekatan line item.
 Kajian ini berupaya memaparkan peran strategis costing dalam mewujudkan tujuan performance based budgeting beserta langkah merealisasikannya. Kajian ini menggunakan metode telaah literatur, peraturan
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Mykhalska, O. "CONCEPTUAL PRINCIPLES OF CONSTRUCTION OF MANAGEMENT ACCOUNTING OF CENTERS OF RESPONSIBILITY IN BUDGETING AT OIL AND FAT ENTERPRISES OF UKRAINE." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 84–91. http://dx.doi.org/10.18371/fcaptp.v1i36.227626.

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The article analyzes the management accounting of responsibility centers that form specific objects of cost accounting, namely budget responsibility centers. The presented system of management post-operational cost accounting, meets the requirements of budgeting and becomes a necessary condition for monitoring the level of compliance with standards and provides a reasonable formation of production costs for technological redistribution at oil and fat enterprises. The information basis of the budgeting process is management accounting. Moreover, management accounting provides the necessary info
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