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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kebijakan Publik JRMA (Jurnal Riset Manajemen dan Akuntansi) Jurnal Dinamika Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Jurnal Kajian Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal ULTIMA Accounting AkMen JURNAL ILMIAH QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Journal of Leadership in Organizations Business Management Analysis Journal (BMAJ) Kajian Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business Syntax Idea Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research wacana equiliberium (jurnal pemikiran penelitian ekonomi) Journal of Educational Learning and Innovation (ELIa) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Akuntansi dan Keuangan Indonesia PREVENIRE: Journal of Multidisciplinary Science Journal of Indonesian Economy and Business Neo Journal of economy and social humanities Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Klabat Accounting Review Aktiva: Journal Of Accountancy and Management Research of Finance and Banking Journal of Sustainable Community Development Riset Akuntansi dan Keuangan Indonesia Review of Management, Accounting, and Business Studies Accounting Journal of Ibrahimy (AJI)
Frida Fanani Rohma
Universitas Trunojoyo Madura
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

 1 
Budgetary Slack Will Not Let Organization Die: Explaining Motivational and Stewardship Aspects of Conditional Slack Frida Fanani Rohma; Khy'sh Nusri Leapatra Chamalinda
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p02

Abstract

The study aims to explore the motivational and stewardship aspects of managing budgetary slack. The stream of research demonstrates that budgetary slack is one of the dysfunctional behaviours which may be detrimental to an organization. The research delivers empirical evidence that organizations in the Boston Quadrant Matrix “Dogs” position are inclined to deliberately carry out additional financial resource budgeting through budgetary slack mechanism through cost assumption. The research used a qualitative method using a study-case approach and interpretive paradigm. The research area was a business industry in the Boston Quadrant Matrix “Dogs” position. The results indicate budgetary slack’s motivational aspects prompting the management to more significantly orient instead of only achieving cost budgeting targets. Cost budget target fulfilment could have been more rational when confronting non-financial orientations, i.e., product quality and going concerned. It accorded with stewardship theory that budgetary slack facilitated the management facing other goals besides budget-related ones. This research expands on previous research by showing that budgetary slack allowed the management to balance goals when external conditions change. It was a deliberate product, even a base for a budgeting system through its underlying cost assumption. Keywords: budgetary slack, quadrant boston matrix, budgeting, going concern, stewardship
Co-Authors A Halim Abdus Salam Junaedi Anita, Nur Arin Pranesti Auliya Zulfatillah Bintang Agustina Chamalinda, Khy'sh Nusri Leapatra Chasanah, Riris Nur Citra Lutfia Citra Lutfia Devandani Ken Priambodo Dwian Lumbangaol Erfan Muhammad Erfan Muhammad Erviana Indah Permatasari Fatiha, Aliya Tiara Febi Ayu Pramithasari Febrianti, Andin Vivian Fitri Ahmad Kurniawan fitriyah, anik Gymnastiar, Muhammad Hakim, Tito IM. Rahman Hanifah Zuniatin Hertin Tyastutik Imam Agus Faisol Imam Agus Faisol Indah Permatasari, Erviana Indriani, Sefia Alika Istianah Istianah Jennah, Roihatul Khusnul Jannah Khy'sh Nusri Leapatra Chamalinda Khy'sh Nusri Leapatra Chamalinda Listiana, Yufita M. Boy Singgih Gitayuda Muhammad Gymnastiar Muhammad Syam Kusufi Muhammad Zainuri Novitasari, Inge Nur Anita Putri, Fathiya Qonita Putri, Salsabilah Haryanto Rahayu Dewi Zakiyah Rahmawati, Suci Nuzulul Ravid Nur Wahid Reddy Setiawan Rifky Aryasatya Rizka Rahmana Putri Rumiyati, Rumiyati Shofiyah, Indah Sholihah Solihah, Solihah Sony Warsono Syahputra, Bagus Erlangga Umi Fatimatur Rosyidah Widi Hidayat Yusuf, Dieza Risqi Ardila Zakiyah, Rahayu Dewi