Article Per Year (5 Year)
p-Index From 2021 - 2026
1.126
P-Index
This Author published in this journals
All Journal AKUNTABILITAS JURNAL PENDIDIKAN DAN EKONOMI (JUPEK) Jurnal Pendidikan dan ekonomi (JUPEK)
Burhan Zakaria
Universitas Muhammadiyah Maluku Utara
Economics, Econometrics & Finance Education Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : AKUNTABILITAS

 1 
Budaya Organisasi Memoderasi Hubungan Penganggaran Partisipatif Terhadap Kinerja Managerial (Studi Pada Pemerintah Kabupaten Halmahera Timur) Iwan S. Seber; Burhan Zakaria
Akuntabilitas Vol 14, No 1 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i1.19041

Abstract

This study examines the effect of participatory budgeting on managerial performance with organizational culture as moderating variable. Proportional random sampling is technique used in this study. There were 135 state civil servant within the regional apparatus organization in the East Halmahera Regency as respondents in this study. The results of statistical test show that the organizational culture weakens relationship between participatory budgeting and managerial performance. Partially, participatory budgeting has an effect on managerial performance. The implication of this research is that it can be used by regional apparatus organizations to design budget planning arrangements in the East Halmahera Regency. 
Co-Authors Iwan S. Seber