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Factors Affecting the Implementation of Performance-Based Budget Cris Kuntadi; Ema Velayati
Eduvest - Journal of Universal Studies Vol. 2 No. 9 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1630.668 KB) | DOI: 10.59188/eduvest.v2i9.607

Abstract

Previous or relevant research is very important in a research or scientific article writing. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews the factors that influence performance-based budget implementation, namely: Organizational Commitment, Resources and Rewards and Sanctions, a literature study of State Financial Management. The purpose of writing this article is to build hypotheses of influence between variables to be used in further research. The results of this literature review article are: 1) Organizational Commitment affects the implementation of performance-based budgeting; 2) Resources affect performance-based budget implementation; and 3) Rewards and Punishment affect performance-based budget implementation