CD Tesis

Pengaruh Partisipasi Dalam Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Umpan Balik Anggaran, Evaluasi Anggaran Dan Kesulitan Sasaran Anggaran Terhadap Kinerja Manajerial Organisasi Satuan Kerja Badan Layanan Umum (BLU) Universitas Riau

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Managerial performance in the Work Unit Organization of Public Services (BLU) of the University of Riau, a phenomenon that often occurs is in the process of preparing and determining the budget of the University of Riau who have adopted the full system of Public Service Bodies (BLU) often there are delays and the emergence of a sense of doubt in establishment of a budget plan. Another problem is the lack of coordination and communication between work units so that there is often an activity that was not budgeted but was carried out so that cases of budget misconduct arise. Then the still weak investigation, evaluation and supervision conducted by policy makers. This study aims to determine and analyze the effect of participation in budgeting, clarity of budget targets, budget feedback, budget evaluation and budget target difficulties on the managerial performance of the work units of public service organizations (BLU) of Riau University.
The population in this study were all leaders and secretaries at each level of management in the organizational structure of the work unit of the University of Riau Public Services (BLU), totaling 231 people. Determination of the number of samples using the census method or saturated samples. The analytical method used is multiple regression analysis.
The results of this study indicate that partial participation in budget formulation, budget target clarity, budget feedback, budget evaluation and budget target difficulties have a significant effect on managerial performance. The leaders of the Riau University Public Service Work Unit (BLU) should be able to heed the suggestions and involve the department leaders and study programs more in making decisions about budgeting because they are the spearhead of implementing programs made by the leaders and this will not only not only became a pseudo participation. The success or failure of programs made by universities and faculties and other work units is greatly influenced by the performance of departments and study programs as well as other work units within the University of Riau. In addition, there should be a clear measurement tool from the head of the faculty to measure the extent to which the established budget targets have been achieved. This is so that later all budgets that have been mutually agreed can be appropriately controlled. When budget participation has been run well, of course the leadership especially at the TOP level of Management should provide an overview to the heads of departments and study programs as well as other work units related to budget difficulties to meet all budgets submitted by the departments and study programs and units other work units where the program is approved by the leadership so that there is clarity about the budget between the faculties and departments and study programs as well as between the university ohak and the existing units under the Organization of the Public Service Agency (BLU) of Riau University. Evaluation of the budget must always be carried out by the leadership of the faculty and other work units, when the budget agreed upon between the faculty and the departments and study programs as well as between other work units and the University is implemented. This is so that the performance of each department and study program and other work units can be measured so that there will be budget feedback by the department and the study program and for other related parties on the budget that has been mutually agreed upon.

Key words : Participation, clarity of budget goals, budget feedback, budget evaluation, difficulties of budget targets, managerial performance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0078)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xvii, 235 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0078)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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