Proceedings of 6th FIRST T3 2022 International Conference (FIRST-SS 2022)

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Role of Preventive and Functional Control in Budget Control Effectiveness

Authors
Kartika Rachma Sari1, Dwi Kurnia Oktora Putri1, Rita Martini1, *, Kartini binti Che Ibrahim2, Desri Yanto1, Yulianto Wasiran1
1Politeknik Negeri Sriwijaya, Palembang, Indonesia
2Politeknik Mukah, Mukah, Sarawak, Malaysia
*Corresponding author. Email: ritamartini@polsri.ac.id
Corresponding Author
Rita Martini
Available Online 31 July 2023.
DOI
10.2991/978-2-38476-026-8_19How to use a DOI?
Keywords
Budget; Preventive Control; Functional Control
Abstract

The goal is that the government can control wastage of expenditure. Budgeting in order to prevent budget irregularities, such as irresponsibility to the budget, inappropriate budgets and others. There is a need for research to determine the impact of preventive and functional control on the effectiveness of budget control. The population of this research are 32 of the regional organizations of the Palembang city government. The data collection technique used a saturated sample technique by distributing questionnaires. SPSS is used in this study to perform multiple linear regression analysis. The test results show that preventive and functional controls have a strong effect on budgets that are controlled effectively. In this study shows that preventive control and functional control together have an effect on the effectiveness of budget control. The budget function achieved as a control tool is the effectiveness of the budget.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of 6th FIRST T3 2022 International Conference (FIRST-SS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 July 2023
ISBN
978-2-38476-026-8
ISSN
2352-5398
DOI
10.2991/978-2-38476-026-8_19How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Kartika Rachma Sari
AU  - Dwi Kurnia Oktora Putri
AU  - Rita Martini
AU  - Kartini binti Che Ibrahim
AU  - Desri Yanto
AU  - Yulianto Wasiran
PY  - 2023
DA  - 2023/07/31
TI  - Role of Preventive and Functional Control in Budget Control Effectiveness
BT  - Proceedings of 6th FIRST T3 2022 International Conference (FIRST-SS 2022)
PB  - Atlantis Press
SP  - 163
EP  - 168
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-026-8_19
DO  - 10.2991/978-2-38476-026-8_19
ID  - Sari2023
ER  -