Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal ABIS: Accounting and Business Information Systems Journal
Aziz Rachman Hakim
Maksi FEB UGM
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Identifikasi Faktor-Faktor yang Menyebabkan Sisa Lebih Perhitungan Anggaran (Studi Kasus pada Pemerintah Kota Yogyakarta dan Pemerintah Kabupaten Kulon Progo) Aziz Rachman Hakim
ABIS: Accounting and Business Information Systems Journal Vol 2, No 4 (2014): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.722 KB) | DOI: 10.22146/abis.v2i4.59338

Abstract

The condition of the remains of balance budget (SiLPA) occurs annually in almost local governments (LG). To know the exact factors that cause SiLPA, an in-depth research is needed to be done. The aim of this study was to explore the factors that cause SiLPA in LG of Yogyakarta and Kulon Progo. This was a qualitative research study with multiple-case approach. The data of the study was collected through in-depth interview using purposive sampling and snowball sampling. This study was focused on budgeting and budgeting absorption. The results showed that both LG have similarities in the commitment-budgeting and the central government’s policy. Nevertheless, the both LG have difference in the commitment of expenditure realization, moral hazard of revenue’s target determination, the commitment of the community-will, budgeting conservatism, and political condition.
Co-Authors