Implementasi Manajemen & Kewirausahaan
Vol 2 No 2 (2022): JURNAL IMKA (OCTOBER)

Peningkatan performa manajerial melalui budget planning: Literature review

Budianingsih, Trimulyani (Unknown)



Article Info

Publish Date
12 Oct 2022

Abstract

Organizations can be said to be successful if they have good performance. Empirical studies have proven that the creation of good performance is supported by many factors, one of which is budgeted planning. This study found that other factors affecting managerial performance are budget emphasis, budget participation, organizational commitment, differentiation strategy, organizational culture, leadership style, and many others. Based on the classification and type of budget, the budget is divided into several, namely short-term budget, long-term budget, fixed budget, flexible budget, zero-based budget, rolling budget, activity-based budgeting, incremental budgeting, planning, and programming budgeting systems. This literature review provides a contribution of thought that can be a reference for future researchers who want to conduct research and focus on performance with predictors of budget planning. Through this literature review, they can also get information and consider other constructs outside the budget planning construct.

Copyrights © 2022






Journal Info

Abbrev

manajemen

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The IMKA provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects and to provide stimulus for ...