Contemporary Journal on Business and Accounting
Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)

DEKONSTRUKSI HUBUNGAN KEAGENAN DALAM PROSES ANGGARAN

Ratna Ayu Damayanti (Fakultas Ekonomi Universitas Hasanuddin)
Syarifuddin Syarifuddin (Fakultas Ekonomi Universitas Hasanuddin)



Article Info

Publish Date
07 May 2021

Abstract

Purpose – The study objective are to explore the importance of local wisdom as a source of knowledge and guidance in filling and forming a more harmonious agency relationship pattern in the context of local government budgets. Design/methodology/approach – This study uses Derrida model. Findings – This study finds out how modern the accountability system of traditional Balinese village. In this case, budget is not only for legislative consumption, but also for all levels of society. Failure to provide accountability report by customary government is a form of violation that causes karma, and villager can revoke the mandate given to the customary government. Originality – This study uses Derrida model to build a new model of agency relationship by adopting marginalized text or philosophical. Keywords: Bali, Derrida, Budget, Regional Government, Indonesia Paper Type Research Result

Copyrights © 2021






Journal Info

Abbrev

cjba

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Description

Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Management, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of ...