Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JURNAL EKSBIS
Josua Erwin Simanjuntak
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH KINERJA KEUANGAN PERIODE SEBELUMNYA TERHADAP PROSES PERENCANAAN ANGGARAN DAN PENGENDALIAN ANGGARAN Josua Erwin Simanjuntak; Pangaribuan, Hisar; Siagian, Harlyn
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The lack of budget utilization for financial planning and control in non-profit organizations potentially leads to poor financial performance. The aim of this research is to analyze the influence of financial performance on budget planning and control processes in non-profit organizations, with the hope of providing theoretical and practical contributions to their financial management. This study employs a quantitative approach, collecting data through surveys from 16 non-profit organizations in Indonesia, using purposive sampling method. Primary data is gathered through questionnaires exploring budget planning and control processes, with responses measured using Likert scale. Data analysis is conducted using simple regression technique to evaluate the influence of financial performance on budget planning and control processes. SPSS 22 software is utilized for data analysis. The results indicate a significant positive influence between non-profit organization's financial performance and budget planning process, as well as between financial performance and budget control. This contributes significantly to understanding budget management in non-profit organizations
Co-Authors Harlyn L. Siagian Pangaribuan, Hisar