Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Aktual
Tsani Aji Novarima
Universitas Brawijaya
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
MENGUNGKAP PRAKTIK SENJANGAN ANGGARAN PADA ORGANISASI NIRLABA: BADAN PENGELOLA DANA AMANAT (STUDI ETNOMETODOLOGI) Tsani Aji Novarima; Unti Ludigdo; Yeney W. Prihatiningtias
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARY 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.162 KB) | DOI: 10.17977/um004v5i12018p063

Abstract

The purpose of this study is to understand how budgetary slack occurs in operational funds of the Badan Pengelola Dana Amanat which is a non-profit organization. This research uses qualitative research method interpretive with etnometodology approach. Data collection was conducted through interviews with key informants who have roles in the Tim Penyusun Rencana Kerja Anggaran Tahunan (RKAT). The results show that budgetary participation in the process of budgeting operational funds encourages individuals to commit budgetary slack. Budgetary slack are made by individuals by targeting lower membership coverage than actual potential, and calculating higher operational costs than necessary ones. This study proves that non-profit organizations are not sterile from budgetary slack.Keywords:Budgetary participation; budgetary slack; ethnometodology; Badan Pengelola Dana Amanat
Co-Authors Unti Ludigdo Yeney W. Prihatiningtias