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All Journal Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research
Wati, Shinta Utama
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Religion Humanities Astronomy Decision Sciences, Operations Research & Management Earth & Planetary Sciences Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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SYSTEMATIC LITERATURE REVIEW: KEPERILAKUAN DALAM PENGANGGARAN PEMERINTAHAN DAERAH [SYSTEMATIC LITERATURE REVIEW: BEHAVIOR IN LOCAL GOVERNMENT BUDGETING] Ekawanti, Wahyumi; Meidiyustiani, Rinny; Wati, Shinta Utama; Ardati, Yulia
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 4, No 1 (2025): Mei
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i1.1019

Abstract

This study aims to identify and understand behavior in local government budgeting practices. The study was conducted using a systematic literature review (SLR) method to identify and assess literature related to behavioral practices in local government budgeting. SLR was chosen because this method allows researchers to comprehensively review findings from previous studies, identify research gaps, and develop a robust conceptual framework based on available evidence. The findings of this study are that the behavior of budget actors in the budgeting process in Regional Government can be influenced by several theories, namely Agency Theory, Goal Theory, and Attribution Theory.
Co-Authors Ardati, Yulia Rinny Meidiyustiani Wahyumi Ekawanti