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All Journal Jurnal MediaTIK Jurnal Accounting Unipa
Serly
Universitas Negeri Makassar
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Triggering Factors of Budgetary Slack by Managers: A Literature Review Andi Muhammad Dzul Fahmi Ismail; Serly; Maghfiratul Alyannisa; Febrina Nur Ramadhani
Accounting UNIPA - Jurnal Akuntansi Vol 5 No 2 (2026): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

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Abstract

Budgetary slack remains a critical issue in managerial accounting because it distorts financial information, leads to inefficient resource allocation, and weakens organizational accountability. Although empirical research on its triggering factors has grown rapidly, the findings remain fragmented and scattered across diverse contexts, leaving limited comprehensive synthesis. This study aims to identify, classify, and synthesize the triggering factors of budgetary slack by managers into an integrated conceptual map. The research employs a systematic literature review with content analysis of 21 relevant empirical articles published between 2017 and 2025, sourced from the Google Scholar, Garuda, and SINTA databases. The findings identify nineteen triggering factors classified into two interacting categories: organizational and systemic factors that create opportunities for slack, explained through Agency Theory; and individual and motivational factors that drive managerial behavior, explained through Expectancy Theory. Notably, several formal control mechanisms such as accountability, incentive schemes, and job involvement consistently show no significant effect. The study contributes an integrated conceptual model and offers practical guidance for designing more effective control systems to mitigate slack.
Pengaruh Game Online Terhadap Hasil Belajar Siswa Sekolah Menengah Kejuruan Jeneponto Sanatang; Ridwan Daud Mahande; Serly
Jurnal MediaTIK Volume 7 Issue 2, Mei (2024)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/mediatik.v7i2.2510

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh game online terhadap hasil belajar siswa sekolah menegah kejuruan (SMK) Negeri 2 Jeneponto. Penelitian ini menggunakan desain ex-post facto. Data dikumpulkan menggunakan kuesioner, wawancara, dan dokumentasi yang didistribusikan kepada 50 orang siswa yang dipilih secara jenuh. Data dianalisis menggunakan statistik deskriptif dan statistik inferensial dengen program SPSS versi 22. Hasil penelitian menunjukkan bahwa terdapat pengaruh game online terhadap hasil belajar siswa yang dibuktikan dengan hasil uji hipotesis dengan regresi liniar sederhana. Dimana nilai signifikan lebih kecil dari probabilitas 0,05 atau 0,003 < 0,05 dan uji model summary X terhadap Y dimana nilai korelasi atau hubungan (R) yaitu sebesar 0,417. Kemampuan R Square atau variabel game online dalam menjelaskan varians variabel hasil belajar sebesar 17,4%. Hasil uji hipotesis menunjukkan nilai -3,179 lebih besar dari nilai =1,676. Dengan demikian, terdapat pengaruh negatif game online terhadap hasil belajar siswa.
Co-Authors Andi Muhammad Dzul Fahmi Ismail Maghfiratul Alyannisa Ramadhani, Febrina Nur Ridwan Daud Mahande Sanatang