The Role of Culture and Religiosity in the Phenomenon of Budgetary Slack: a Study on Local Governments in Indonesia
Year: 2024
Type: article
Abstract: The purpose of this study is to examine the role of culture and religiosity in the occurrence of budgetary slack in planning and implementing budgets in Regional Governments in Indonesia. This study uses a qualitative descriptive method with an explanatory approach, namely explaining the phenomena that occur related to the practice of budgetary slack in local governments. The data used is primary data, through observations and interviews with parties involved in budget planning and implementation. The secondary data used in this study is in the form of the Regional Revenue and Expenditure Budget and the Budget Realization Report for 2020 to 2022. The results of the study show that the cultural aspect plays an important role in the occurrence of budgetary slack, while religiosity does not play much role in the occurrence of budgetary Slack. This research is expected to have implications in improving the budgeting system, so that local governments can develop a more accurate and realistic budgeting system. In addition, local governments are also expected to increase transparency and accountability in the budgeting process.
Authors: Jennie S. Sir, Selfesina Samadara
Institution: Politeknik Negeri Kupang
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6949304870
FWCI:
Cites:
Cited by:
Related to: