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References
- Mardiasmo. (2010). Public Sector Accounting, Regional Financial Accounting. Revised Edition. Jakarta: Salemba Empat.
- Supreme Audit Agency of the Republic of Indonesia.( 2015). Results of Examination of Local Government Financial Reports. Via http: //www.bpk go.id
- Awio, Godwin. (2010). Decentralization and Budgeting : The Uganda Health Sector Experience. The international Journal of Public Sector Management, 14(1), 75-88.
- Kong, Dongsung. (2015). Performance-Based Budgeting : The US Experience Public Organization Review : A Global Journal, 91-107.
- Emilia Darma dan Abdul Halim. (2005). Clarity of Budget Objectives, Accounting Control Systems and Managerial Performance: Empirical Study of District / City Governments in DIY Province. Accounting and Investment Journal,6(1).
- Nunuy Nur Afiah. (2009). Government Accounting: Implementation of Local Government Financial Accounting. Jakarta : Kencana.
- Sekaran, Uma. (2006). Research Method for Business: A Skill Building Approach, Fourth Edition. (Translation Kwan Men Yon), Jakarta: Salemba Empat.
- Cecilia L Kewo. 2011. The Effect of Participatory Budgeting, Clarity of Budget Objectives and Implementation of Internal Control on Managerial Performance, Thesis. Unpad Bandung.
- Askam Tuasikal.2006. The Influence of Internal and External Supervision, and Understanding of the Financial Accounting System and Its Implications for the Performance of the Unit of Regional Government Work Units. Doctoral Dissertation at Padjadjaran University, Bandung.
- Nur Indriantoro. 1993.The Effect of Participative Budgeting on Job Performance and Job Satisfaction with Locus of Control and Cultural Dimension As Moderating Variables. Disertation.The University of Kentucky. Lexington
- SuharsimiArikunto. (2002). Research Procedure A Practice Approach. Jakarta: Rineka Cipta
References
Mardiasmo. (2010). Public Sector Accounting, Regional Financial Accounting. Revised Edition. Jakarta: Salemba Empat.
Supreme Audit Agency of the Republic of Indonesia.( 2015). Results of Examination of Local Government Financial Reports. Via http: //www.bpk go.id
Awio, Godwin. (2010). Decentralization and Budgeting : The Uganda Health Sector Experience. The international Journal of Public Sector Management, 14(1), 75-88.
Kong, Dongsung. (2015). Performance-Based Budgeting : The US Experience Public Organization Review : A Global Journal, 91-107.
Emilia Darma dan Abdul Halim. (2005). Clarity of Budget Objectives, Accounting Control Systems and Managerial Performance: Empirical Study of District / City Governments in DIY Province. Accounting and Investment Journal,6(1).
Nunuy Nur Afiah. (2009). Government Accounting: Implementation of Local Government Financial Accounting. Jakarta : Kencana.
Sekaran, Uma. (2006). Research Method for Business: A Skill Building Approach, Fourth Edition. (Translation Kwan Men Yon), Jakarta: Salemba Empat.
Cecilia L Kewo. 2011. The Effect of Participatory Budgeting, Clarity of Budget Objectives and Implementation of Internal Control on Managerial Performance, Thesis. Unpad Bandung.
Askam Tuasikal.2006. The Influence of Internal and External Supervision, and Understanding of the Financial Accounting System and Its Implications for the Performance of the Unit of Regional Government Work Units. Doctoral Dissertation at Padjadjaran University, Bandung.
Nur Indriantoro. 1993.The Effect of Participative Budgeting on Job Performance and Job Satisfaction with Locus of Control and Cultural Dimension As Moderating Variables. Disertation.The University of Kentucky. Lexington
SuharsimiArikunto. (2002). Research Procedure A Practice Approach. Jakarta: Rineka Cipta