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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Accounting Review EKONOBIS (JURNAL EKONOMI DAN BISNIS) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi Journal of Accounting and Investment Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies) Jurnal Akuntansi Aktual Quantitative Economics Research Journal of Economic, Bussines and Accounting (COSTING) JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Elastisitas Jurnal Ekonomi Pembangunan Jurnal Abdimas Sangkabira International Journal of Social Science Prosiding Konferensi Nasional PKM-CSR Formosa Journal of Science and Technology (FJST) Jurnal Konstanta : Ekonomi Pembangunan Experimental Student Experiences The Es Economics and Entrepreneurship Jurnal Ilmu Ekonomi International Journal of Tourism Business Research Jurnal Oportunitas : Ekonomi Pembangunan Journal of Social and Humanities West Science Social and Humanities Studies Jurnal Abdimas Independen International Journal of Economics Studies E-JURNAL AKUNTANSI
Prayitno Basuki, Prayitno
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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Journal : Journal of Accounting and Investment

 1 
Determinan Sinkronisasi Dokumen Anggaran Pendapatan dan Belanja Daerah (APBD) dengan Dokumen Kebijakan Umum Anggaran dan Prioritas Plafon Anggaran Sementara (KUA-PPAS) Kota Mataram Tahun 2015 Dwi Anugrah Putra; Prayitno Basuki; Sri Pancawati Martiningsih
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.729 KB) | DOI: 10.18196/jai.18160

Abstract

The purpose of this study is to analyze the effect of human resources capacity, budget planning, budgeting politics and public policy to the synchronization of APBD document and KUA-PPAS document, with the public transparency as moderating variable. The population of this study was board member and officer/staff that involved in the preparation of RKA-SKPD document. This study using purposive sampling technique, which is then analyzed by the multiple regression analysis and moderated regression analysis. Partial results of hypothesis testing showed that human resources capacity, budget planning and budgeting politic has significant positive effect, while the public policy does not affect to the synchronization of APBD document and KUA-PPAS document. The results of moderated regression analysis showed that the public transparency as moderating variable failed to moderate the relationship between human resources capacity, budget planning, budgeting politics and the public policy with the synchronization of APBD document and KUA-PPAS document. The implications of this study may provide an explanation for the basic concept of synchronization in the process of preparing documents for planning and budgeting, provide benefits in the practice of planning and budgeting, as well as provide input and consideration for Local Government, in determining policies relating to the synchronization of planning and budgeting documents.
Co-Authors Adhitya Bagus Singandaru Ahmad Rifa'i Ahmad Riva'i Ahmadi, Sambirang Akram Akram Akram Akram, Akram Alamsyah MT MT Amy Wardian Pratama Anggara, Jaka Animah Animah Animah Animah Ardhi, Khairunnisa Azhari, Rudi Baihaki, Muhammad Baiq Ismiwati Baiq Saripta Wijimulawiani Budiarto, H. Chaidir, Taufiq Dayani , Rahman Deni Ahriati Devi Febriana Dewi, Wulan Puspita Dwi Anugrah Putra Dwi Budi Santoso Dwi Yulianda Eka Agustiani Elfan Hidayat EMI SALMAH Emi Yulia Hasanah Endang Astuti Endar Pituringsih Endar Pituriningsih ERNA WIDIASTUTY Fathul Jawadi Fuady, Helmy H. Budiarto Hailuddin Hailuddin Hairil Anwar Handia Fahrurrozi Handry Sudiartha Athar Helmy Fuady Hendriadi Hendriadi Hermanto Hermanto Hermanto Hermanto Hidayatin, Asmiranda Husni, Vici Handalusia Ika Asmawati Ika Asmawati Indrawan, I Nyoman Gde Ary Irwan Suriadi Iwan Harsono Jalaludin Jalaludin KARISMAWAN, PUTU Krismon Nusantara Saksi Lilik Handajani Lukman Effendy M. Andy Farhan Nasrullah Mahmudi, Hadi Mahyuni Mahyuni Moh. Deni Kantono Muhammad Afif Muhammad Alwi Muhammad Firmansyah, Muhammad Muhjirin, Muhjirin Nadiani Wibawanindah Ni Ketut Surasni Nilam Dwi Maharani Nurmayanti, Laila Oktaviani, Lita Kalhana Prima Astuti Handayani Putri, Bq. Ananta Ratna Wati, Raudatul Risma Diri Artha Sahri Saputra, Jonni Eko Satarudin Savira, Aora Selatan, Liga Ayun Sri Handayati Sri Pancawati Sri Pancawati Martiningsih Sri Sulistiowati Sukriati, Sukriati Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony Wibawanindah, Nadiani Widiarti Winata, Ni Gusti Ayu Winda Maulia Zulfirman Switriansyah