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All Journal Atma Jaya Accounting Reseach (AJAR)
Palimbong, Frederik Victor
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Economics, Econometrics & Finance Social Sciences Other

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The Role of Beyond Budgeting Entry Scan in Local Government Budgeting: A Case Study of Stunting Handling in North Toraja Regency Palimbong, Frederik Victor; Pasoloran, Oktavianus; Tanamal, Cherly Elisabeth; Sampe, Ferdinandus
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/cgd3m894

Abstract

The study aimed at investigating the role of beyond budgeting entry scan in handling stunting health problem in North Toraja Regency. Descriptive qualitatitave approach was applied to the study. Population of the study were government officers both in financial and health sector. In depth interview was deployed to collect data. Content analysis, which describing answers based on existing theories was applied to analyze the collected data. The results reveal the implementation of stunting management in North Toraja regency focus on synergetic policies between the central, regional  and village government. The beyond budgeting entry scan for stunting management in North Toraja Regency improves governmental value in form of decreasing in stunting cases and improves local government programs succes. It is suggested for future research to include wider population and to identify the best strategy in acclerating stunting reduction.   
Co-Authors OKTAVIANUS PASOLORAN Sampe, Ferdinandus Tanamal, Cherly Elisabeth