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All Journal Journal La Sociale Journal of Advanced Research in Social Sciences and Humanities
Yenny Verawati
Faculty of Economics and Business, Mahasaraswati University Denpasar
Humanities Education Languange, Linguistic, Communication & Media Physics Social Sciences

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Unraveling the Determinants of Budgetary Slack: A Study of Participation, Information Asymmetry, and Organizational Factors Yenny Verawati; Ni Wayan Rustiarini
Journal of Advanced Research in Social Sciences and Humanities Volume 10, Issue 2, June 2025
Publisher : Journal of Advanced Research in Social Sciences and Humanities

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26500/JARSSH-10-2025-0201

Abstract

Aim: Budgeting is not just a financial plan to monitor expenses and revenues over time within an organization; it also serves as an essential management tool for executing the company’s strategic goals. This study seeks to examine how factors such as budget participation, information asymmetry, self-interest, role ambiguity, and organizational commitment affect budgetary slack at Village Credit Institutions (LPD) in Denpasar City. Methodology: Using purposive sampling, responses were collected from 136 participants, the subjects comprised 34 various LPDs in Denpasar, Bali Indonesia. The researchers used a purposive sampling approach in selecting participants. Through specified inclusion criteria, 136 individuals were selected as responders—34 LPD heads, 34 heads of the credit department, 34 cashiers, and 34 internal supervisory team members. The individuals were selected because of the immediate involvement and knowledge of budgetary preparations in these institutions. The data analysis was performed using multiple linear regression on SPS software. Findings: The findings indicate that budget participation, information asymmetry, self-interest, role ambiguity, and organizational commitment all positively influence budgetary slack in LPDs in Denpasar City. Implications/Novel Contribution: To improve the prediction of factors affecting budgetary slack, future studies should consider including additional variables, such as leadership style and internal control systems. This study brings useful lessons for financial institutions and policy makers.
The Influence of Working Capital on MSME Sustainability with Liquidity Level as a Mediator Gregorius Paulus Tahu; Yenny Verawati; Dominicus Djoko Budi Susilo
Journal La Sociale Vol. 6 No. 3 (2025): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v6i3.2049

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a crucial pillar of Indonesia's economy, significantly contributing to the national GDP and absorbing the majority of the workforce. However, MSMEs face various challenges, particularly related to limited working capital and liquidity issues, which can threaten their business continuity. This study aims to analyze the impact of working capital on the sustainability of MSMEs, as well as the role of liquidity as a mediator in this relationship. Additionally, the study explores external factors, such as government policies and market changes, that influence MSME sustainability. Using a literature review method, this research examines previous studies on working capital management, liquidity, and external factors that support MSME sustainability. The findings indicate that well-managed working capital facilitates operations and enhances MSME competitiveness, while adequate liquidity functions as a crucial link ensuring business continuity. External factors, such as government policies, also play a significant role in creating an ecosystem that supports MSME growth. Therefore, this study suggests that MSMEs optimize their working capital management, improve financial literacy, and leverage financial technology to maintain business continuity. Furthermore, adequate policy support is essential to create a conducive environment for MSMEs.
Co-Authors Dominicus Djoko Budi Susilo Gregorius Paulus Tahu Ni Wayan Rustiarini