Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research
Vol 4, No 1 (2025): Mei

SYSTEMATIC LITERATURE REVIEW: KEPERILAKUAN DALAM PENGANGGARAN PEMERINTAHAN DAERAH [SYSTEMATIC LITERATURE REVIEW: BEHAVIOR IN LOCAL GOVERNMENT BUDGETING]

Ekawanti, Wahyumi (Unknown)
Meidiyustiani, Rinny (Unknown)
Wati, Shinta Utama (Unknown)
Ardati, Yulia (Unknown)

Article Info

Publish Date
13 Jul 2025

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.

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Journal Info
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research
Website

Abbrev

alihtiram

Publisher

Perkumpulan Ahli Bimbingan Konseling Islam Indonesia

Subject

Religion Humanities Astronomy Decision Sciences, Operations Research & Management Earth & Planetary Sciences Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research is a double-blind peer-reviewed multidisciplinary journal published by Perkumpulan Ahli Bimbingan Konseling Islam Indonesia. The journal disseminates the conceptual thoughts, ideas, and research results that have been achieved ...