Innovation Business Management and Accounting Journal
Vol. 2 No. 2 (2023): April - June

Factors Influencing Budgeting: Case Study In Village Goverment

Ana Sopanah (Universitas Widya Gama)
Harnovinsah Harnovinsah (Universitas Pancasila)
Rafrini Amyulianthy (Universitas Pancasila)



Article Info

Publish Date
16 Jun 2023

Abstract

The village budget is a village development appraisal plan carried out independently. Meanwhile, each village has its own culture, rules, and uniqueness. So it becomes a problem that must be coordinated between village components. Therefore, it is necessary to know what factors influence village budgets, especially unique villages, Sumber Porong Village, Indonesia. This study aims to explain the influence of community participation factors, leadership styles, politics and budget transparency on village budgeting. The research method uses explanatory research with a quantitative approach. They are using a purposive sampling method in determining the sample, while the number of samples is 20 respondents. The characteristics of the sample are those who have participated in and supervised budgeting in Sumber Porong Village. Using SEM Partial Least Square (PLS). The study results show that budget transparency affects budgeting, as indicated by meeting the needs of the village community. The leadership style in encouraging the achievement of village development greatly affects budget transparency. In addition, leadership style and politics have a positive effect on budgeting.

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Journal Info

Abbrev

ibmaj

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Focus and scope: 1. Entrepreneurial Innovation 2. Business Development 3. Economic Improvement 4. ...