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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi KAMBOTI : Jurnal Sosial dan Humaniora
Belianus Patria Latuheru
Staf Pengajar Fakultas Ekonomi-Universitas Kristen Indonesia Maluku
Religion Arts Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMENT ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kawasan Industri Maluku) Latuheru, Belianus Patria
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.549 KB)

Abstract

ABSTRACT The relationship between budgetary participation and budgetary slack and relationship between job involvement and budgetary slack has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingent variable. This study examined influence of organizational commitment as moderating variable in the relationship between budgetary participation and budgetary slack, and influence of organizational commitment as moderating variable in the relationship between job involvement and budgetary slack. This study provides empirical evidence that motivational factors of organizational commitment, job involvement and budgetary participation might be important factor in explaining managers propensities to create budgetary slack. The results indicate that for highly committed managers, budgetary participation is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment to organization's goals and values, budgetary participation is associated with increased propensity to create budgetary slack. Likewise, for highly committed managers, job involvement is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment organization's goals and values, job involvement is associated with increased propensity to create budgetary slack. Keywords: budgetary participation, job involvement, organizational  commitment, budgetary slack.
Pengembangan Sumber Daya Manusia Aparatur Desa: Upaya Mewujudkan Pelayanan Prima Riewpassa, Abraham; Latuheru, Belianus Patria; Touwely, Godprit Haris
KAMBOTI: Jurnal Sosial dan Humaniora Vol. 5 No. 2 (2025): KAMBOTI: Jurnal Sosial dan Humaniora
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah XII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/kambotivol5issue2page72-82

Abstract

This study aims to explore the development of human resources (HR) in the administration of Makububui Village, Taniwel Subdistrict, focusing on three key aspects: basic competencies, management skills, and technical abilities, in the effort to achieve exemplary public service. The research method employed is qualitative, utilizing in-depth interviews and document analysis, involving village officials and relevant stakeholders to gain a comprehensive understanding of the HR capacity in the village. The findings indicate that a strong understanding of regulations and village authority is crucial for enhancing service effectiveness. Moreover, good management skills contribute to fostering a positive working culture among village administrators, while the enhancement of technical abilities, particularly in administration and public service, improves efficiency and responsiveness to community needs. This research provides valuable insights into strategies for developing HR capacity in village administration, ultimately aiming to improve the quality of public services sustainably.
Co-Authors Riewpassa, Abraham Touwely, Godprit Haris