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Mika Debora Br Barus
Politeknik Pertanian Negeri Samarinda
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Journal : SIASAT Journal

 1 
Usage Effectiveness Analysis Direct Shopping Budget on Budget Based Performance at the District Office Helvetia Field Evi Apriani; Mika Debora; Puja Riqki Ramadhan
SIASAT Vol. 7 No. 4 (2022): Siasat Journal, October
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/siasat.v7i3.131

Abstract

This study aims to determine the effectiveness of the use of direct budgets in performance-based budgeting. The data taken in this study is an overview, at the district office of Medan Helvetia organizational structure and reports on the realization of regional revenue and expenditure budgets. Data collection techniques used are observation and interviews. The types of data used are qualitative and quantitative data. Sources of data used are primary data and secondary data. Data analysis using descriptive analysis techniques, namely collecting data according to the truth then the data is compiled, processed, and analyzed to provide an overview of existing problems, and the analysis of the realized effectiveness ratio is divided by the budget target multiplied by 100%. The results of the study show the effectiveness of using the 2021 direct expenditure budget for a performance-based budget of Rp. 8,783,038,738 or 80.77%, so that there is a budget difference of Rp.2,091,252,962. 77%. The effectiveness of the use of the direct expenditure budget on the performance-based budget in 2021 is Rp. 10,096,190,641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%. 641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%. 641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%.
An Effect of Budget Participation and Information Asymetries Budgetary Slack Study at PT. Alfa Scorpio Gatot Subroto Medan Rut Masidas Sibarani; Mika Debora Br Barus; Puja Rizqy Ramadhan
SIASAT Vol. 7 No. 4 (2022): Siasat Journal, October
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/siasat.v7i4.135

Abstract

This study aims to determine the effect of budgetary participation on budgetary slack, the effect of information asymmetry on budgetary slack, the effect of budgetary participation and information asymmetry on budgetary slack at PT. ALFA SCORPII GATOT SUBROTO MEDAN. The object of research is the manager and staff of 32 people who are involved in budget preparation. The data collection method in this study used a questionnaire. The analysis technique used is multiple linear regression. The results of this study indicate that based on the results of the F test, it is known that budgetary participation and information asymmetry simultaneously have a significant effect on budgetary slack. Budget participation has a significant effect on budgetary slack. Information asymmetry has a significant effect on budgetary slack.
Co-Authors , Rahima Br Purba AA Sudharmawan, AA Adnan Putra Pratama Adnan Putra Pratama Afina Mustika Ahmad Zamroni Ahmad Zamroni Akshar, Muhammad Amin Harahap Andi Giantoro Andi Lisnawati Andi Lisnawati Anggi Pratama Nasution Anil Hakim Arafah, Andi Asrafiani Artati, Yuniar azzahra, an suci Bary, M. Atta Darmasetiadi, Doni Devita Sari , Elfani Diandra Soraya Dito Aditia Darma Nasution Dody Purwanto Edy Wibowo Kurniawan Eka Tiarni Hutajulu Elbertina Manulang Elisa Ginsel Popang Evi Apriani Farah Soufika Thahirah Farah Soufika Thahirah Farah Soufika Thahirah Farah Soufika Thahirah Farida Aryani Farida Aryani Farida Aryani Febri Yanti Debora Malau Ferdy Riza Firahmi Rizky Gaby Nanda Kharisma Galih Supraja Hamka Hamka Hamka Hamka, Hamka Hevlie Winda Nazry S Imron Iskandar Muda Isyati Rahimah , Nurin Junawan Junawam Laksono, Yulius Dwi Laode Muh Asdiq Hamsin Ramadan Lisnawati, Andi Lubis, Yarham Syahabi M. Atta Bary M. Atta Bary M. Syauqi Haris Maulana, Achmad Zidane Muh. Yamin Muhamad Yazid Bustomi Muhammad Amin Syam Muhammad Rifandy Perwanto Muhammad Rizqy Septyandy Muhammad Tahrir Mujibu Rahman Mujibu Rahman Mus tafa Mustafa Mustafa Mustafa Mustafa Mustafa Naibaho, Netty Maria Netty Maria Naibaho Nidya Sari, Meigia Nurmaranti Alim Nurmarini, Eva Pandhu Rochman Suosa, Pandhu Rochman Paurru, Periani Popang, Elisa Ginsel Pratama, Adnan Putra prima, Doddy Puja Riqki Ramadhan Puja Rizqi Ramadhan Putra Pratama, Adnan Putri, Pasha Aprila Rahman, Mujibu Ramadhan, Puja Rizqy Ridwan, Ridwan Rindawati Rindawati Rivai Arvan RZ Riyanti, Ririt Rudito Rudito Rudito Rudito Rut Masidas Sibarani Sardianti, Andi Lelanovita Sardianti, Andi Lelanovita Sari, Meigia Nidya Sari, Nur Maulida Sartika Sartika Sartika Sartika Selfin Tala Silvia Darmans SM, A. Arifin Itsnani Sofyan A. P., Andi Baso Soufika Thahirah, Farah Soulthan Saladin Batubara Sugeng Santoso Supriono Supriono Sutadji, Ahmad Aris Mundir Syauqi, Anis Tahrir, Muhammad Wiridtanaya, Dina Aulia Yamin, Muh Yanti, Rahma Yuliana Sabarina Lewar Zainal Abidin Zamroni, Ahmad Zuli Agustina Gultom