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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Kepada Masyarakat Indonesia
Indarto Indarto
Department Of Management, Faculty Of Economics, Universitas Semarang, Semarang, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Public Health Social Sciences

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Pengaruh Tekanan Sosial dan Budaya Organisasi Terhadap Budgetary Slack dengan Religiusitas Sebagai Pemoderasi Rizky Budi Darmawan; Supramono; Indarto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7904

Abstract

The problem that arises is Budgetary slack in the DPUPR of Grobogan Regency for the past few years. This can occur allegedly due to social pressure and organizational culture that can influence Budgetary slack. Therefore, from the background above, the author wants to re-examine the influence of social pressure and organizational culture related to budget preparation that creates budget slack. The purpose of this study is to analyze the influence of social pressure and organizational culture related to budget preparation that creates budget slack with religiosity as a moderator. The population used in this study were all employees of the Public Works and Spatial Planning Agency of Grobogan Regency, totaling 86 people. The sample selection used purposive sampling. The sample used was 72 employees of the Public Works and Spatial Planning Agency of Grobogan Regency. The analysis tool used is the quantitative analysis method, namely structural equation modeling. Based on the results of the study, social pressure and organizational culture have a positive and significant effect on Budgetary slack. Religiosity moderates the influence of social pressure and organizational culture on Budgetary slack.
PKM PENGENALAN DASAR-DASAR AKUNTANSI SEBAGAI ALAT BANTU MENYUSUN LAPORAN KEUANGAN (Usaha Mikro Kecil Menengah/ UMKM): PKM AKUNTANSI Wyati Saddewisasi; Djoko Santoso; Indarto
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 2 No. 1 (2022): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v2i1.175

Abstract

The purpose of this community service is to provide training and let the trainees understand the process of preparing financial reports with the accounting system. The benefits of training that MSME entrepreneurs and participants can take are 1) Making accounting-based financial reports, 2) The possibility of participants being able to transmit their knowledge to MSME business owners who do not take part in the training, 3) Giving information about basic accounting knowledge which can be applied to the financial application reports with computer-based software, 4) Skills in making financial reports are increasing, 5) It is easy to enter financial data with accounting-based software.
Co-Authors Djoko Santoso Rizky Budi Darmawan Supramono Wyati Saddewisasi