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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Journal of International Conference Proceedings
Luh Gede Sri Artini
Fakultas Ekonomi dan Bisnis Universitas Udayana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Exploring Budget Performance and Budget Implementation Research From 2006–2025: A Prisma-Based Bibliometric Analysis Pratiwi, Luh Winda; Purbawangsa, Ida Bagus Anom; Sri Artini, Luh Gede; Rahyuda, Henny
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4540

Abstract

Delays in budget realization represent a critical challenge in public sector financial management, as they undermine the efficiency and effectiveness of government program implementation. This study aims to identify publication trends in the budget performance and budget implementation literature over a two-decade period. The study uses a combination of bibliometrics using VOSviewer and the PRISMA method to obtain appropriate articles. Forty-nine articles were analyzed in the initial stage based on the Lens.org database. After going through a selection process based on exclusion and inclusion criteria, 18 articles were obtained, which were extracted in depth for thematic synthesis. Bibliometrics show the dominance of budget performance and implementation themes, with the latest trend towards evaluation and transparency. Topics such as efficiency and performance evaluation are still rarely studied and can potentially become the focus of further research. This study is one of the first bibliometric analyses to explore the relationship between budget implementation and budget performance using the PRISMA approach and bibliometrics via VOSviewer in the past 20 years
Revisiting Investor Behaviour in Risky Investment Decision Making Darmayanti, Ni Putu Ayu; Wiagustini, Ni Luh Putu; Sri Artini, Luh Gede; Rika Candraningrat, Ica
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 1 (2022): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i1.26690

Abstract

The number of studies into behavioral finance has increased during the last two decades. However, literature about how behavioral factors determine risky investment decisions still needs to be reviewed from the behavioral finance theory point of view. This paper deals with behavioral research in finance and some aspects of investor behavior when making investment decisions about risky assets. Library research was conducted and then presented using a descriptive form of theoretical exposure. Based on the perspectives of the prospect theory, the literature reviewed in this paper provides results about individuals' financial literation, risk tolerance, and personality in determining motivation to choose risky investments. The conclusions show that behavioral finance exists, and people may be irrational when making investment decisions about risky assets.
Co-Authors Henny Rahyuda Ida Bagus Anom Purbawangsa Luh Winda Pratiwi, Luh Winda Ni Luh Putu Wiagustini Ni Putu Ayu Darmayanti Rika Candraningrat, Ica