PARTICIPATORY BUDGETING, BUDGET CONTROL, STANDARD OPERATING PROCEDURE ON DYSFUNCTIONAL BEHAVIOR

  • Lego Waspodo Universitas Lampung
  • Dona Primasari FEB Unsoed
DOI: https://doi.org/10.32424/1.jras.2023.2.1.9555

Abstract

This paper aims to investigate the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour on local government .


The research method used is the population of the local government in Bandar Lampung. Sampling technique using nonprobability or not random with the purposive sampling method.Tool analysis using SPSS. The paper ends with a set of hypotheses requiring further research.


The paper finds that budgetary participation and standard operating procedures simultaneously affect on dysfunctional behaviour of the local government in Bandar Lampung. Budget ontrol  measures partially negatively affects the provincial government's dysfunctional behaviour in Bandar Lampung. This paper provides the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour. It examines dysfunctional behaviour on local government performance in Bandar Lampung, Indonesia.


 

Published
2023-06-01
How to Cite
WASPODO, Lego; PRIMASARI, Dona. PARTICIPATORY BUDGETING, BUDGET CONTROL, STANDARD OPERATING PROCEDURE ON DYSFUNCTIONAL BEHAVIOR. Jurnal Riset Akuntansi Soedirman, [S.l.], v. 2, n. 1, p. 98-108, june 2023. ISSN 2830-571X. Available at: <https://jos.unsoed.ac.id/index.php/jras/article/view/9555>. Date accessed: 05 apr. 2025. doi: https://doi.org/10.32424/1.jras.2023.2.1.9555.
Citation Formats
Issue
Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Section
Articles