{"id":"https://openalex.org/W4392212652","doi":"https://doi.org/10.36232/fair.v2i1.1321","title":"Pengaruh Partisipasi Anggaran dan Akuntansi Pertanggungjawaban terhadap Kinerja Manajerial BUMN di Kota Sorong","display_name":"Pengaruh Partisipasi Anggaran dan Akuntansi Pertanggungjawaban terhadap Kinerja Manajerial BUMN di Kota Sorong","publication_year":2022,"publication_date":"2022-06-06","ids":{"openalex":"https://openalex.org/W4392212652","doi":"https://doi.org/10.36232/fair.v2i1.1321"},"language":"id","primary_location":{"id":"doi:10.36232/fair.v2i1.1321","doi":"https://doi.org/10.36232/fair.v2i1.1321","is_oa":true,"landing_page_url":"https://doi.org/10.36232/fair.v2i1.1321","pdf_url":"https://e-journal.unimudasorong.ac.id/index.php/FAIR/article/download/1321/577","source":{"id":"https://openalex.org/S5407034963","display_name":"Financial and Accounting Indonesian Research","issn_l":"2828-4690","issn":["2828-4690"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405259777","host_organization_name":"Universitas Pendidikan Muhammadiyah Sorong","host_organization_lineage":["https://openalex.org/I4405259777"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial and Accounting Indonesian Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://e-journal.unimudasorong.ac.id/index.php/FAIR/article/download/1321/577","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083500104","display_name":"Tutri Hanggari Citra Rini","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tutri Hanggari Citra Rini","raw_affiliation_strings":["Universitas Pendidikan Muhammadiyah Sorong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pendidikan Muhammadiyah Sorong","institution_ids":["https://openalex.org/I4405259777"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060178233","display_name":"Annisa' Khaerani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Annisa Khaerani","raw_affiliation_strings":["Universitas Pendidikan Muhammadiyah Sorong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pendidikan Muhammadiyah Sorong","institution_ids":["https://openalex.org/I4405259777"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015073652","display_name":"Munzir Munzir","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Munzir Munzir","raw_affiliation_strings":["Universitas Pendidikan Muhammadiyah Sorong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pendidikan Muhammadiyah Sorong","institution_ids":["https://openalex.org/I4405259777"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405259777"],"apc_list":null,"apc_paid":null,"fwci":3.8464,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.93499761,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"2","issue":"1","first_page":"57","last_page":"69"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9009000062942505,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9009000062942505,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.06040000170469284,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.020899999886751175,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/budgetary-participation","display_name":"budget participation","score":0.9879999756813049},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.5960000157356262},{"id":"https://openalex.org/keywords/managerial-performance","display_name":"managerial performance","score":0.7149999737739563},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.9620000123977661},{"id":"https://openalex.org/keywords/bumn","display_name":"BUMN","score":0.7730000019073486},{"id":"https://openalex.org/keywords/sorong","display_name":"Sorong","score":0.5960000157356262},{"id":"https://openalex.org/keywords/palopo","display_name":"Palopo","score":0.8389999866485596}],"concepts":[{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.3463659882545471}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.36232/fair.v2i1.1321","doi":"https://doi.org/10.36232/fair.v2i1.1321","is_oa":true,"landing_page_url":"https://doi.org/10.36232/fair.v2i1.1321","pdf_url":"https://e-journal.unimudasorong.ac.id/index.php/FAIR/article/download/1321/577","source":{"id":"https://openalex.org/S5407034963","display_name":"Financial and Accounting Indonesian Research","issn_l":"2828-4690","issn":["2828-4690"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405259777","host_organization_name":"Universitas Pendidikan Muhammadiyah Sorong","host_organization_lineage":["https://openalex.org/I4405259777"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial and Accounting Indonesian Research","raw_type":"journal-article"},{"id":"doi:10.36232/jurnalfairakuntansiunimuda.v2i1.3006","doi":"https://doi.org/10.36232/jurnalfairakuntansiunimuda.v2i1.3006","is_oa":true,"landing_page_url":"http://dx.doi.org/10.36232/jurnalfairakuntansiunimuda.v2i1.3006","pdf_url":"https://unimuda.e-journal.id/jurnalfairakuntansiunimuda/article/download/3006/1212","source":{"id":"https://openalex.org/S5407034963","display_name":"Financial and Accounting Indonesian Research","issn_l":"2828-4690","issn":["2828-4690"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405259777","host_organization_name":"Universitas Pendidikan Muhammadiyah Sorong","host_organization_lineage":["https://openalex.org/I4405259777"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial and Accounting Indonesian Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.36232/fair.v2i1.1321","doi":"https://doi.org/10.36232/fair.v2i1.1321","is_oa":true,"landing_page_url":"https://doi.org/10.36232/fair.v2i1.1321","pdf_url":"https://e-journal.unimudasorong.ac.id/index.php/FAIR/article/download/1321/577","source":{"id":"https://openalex.org/S5407034963","display_name":"Financial and Accounting Indonesian Research","issn_l":"2828-4690","issn":["2828-4690"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405259777","host_organization_name":"Universitas Pendidikan Muhammadiyah Sorong","host_organization_lineage":["https://openalex.org/I4405259777"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial and Accounting Indonesian Research","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4392212652.pdf","grobid_xml":"https://content.openalex.org/works/W4392212652.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W2606013683","https://openalex.org/W2626070220","https://openalex.org/W2971520889","https://openalex.org/W2974945424","https://openalex.org/W2975640506","https://openalex.org/W2997057415","https://openalex.org/W3126607148","https://openalex.org/W4211026722"],"related_works":["https://openalex.org/W2613759687","https://openalex.org/W7216453803","https://openalex.org/W7014370749","https://openalex.org/W2565465023","https://openalex.org/W2338079929","https://openalex.org/W2947475945","https://openalex.org/W7070490553","https://openalex.org/W2945258592","https://openalex.org/W7220060119","https://openalex.org/W2574435405"],"abstract_inverted_index":{"Penelitian":[0],"ini":[1,19,33],"bertujuan":[2],"untuk":[3],"mengetahui":[4],"pengaruh":[5],"partisipasi":[6,58],"anggaran":[7,59],"dan":[8,15],"akuntansi":[9],"pertanggungjawaban":[10],"terhadap":[11,61],"kinerja":[12,62],"manajerial.":[13,63],"Populasi":[14],"sampel":[16],"dalam":[17,31],"penelitian":[18,32,56],"yaitu":[20,44],"seluruh":[21],"manajer":[22],"BUMN":[23],"di":[24],"Kota":[25],"Palopo.":[26],"Jenis":[27],"data":[28,35,41],"yang":[29,42],"digunakan":[30,43],"adalah":[34],"primer":[36],"berupa":[37],"pembagian":[38],"kuesioner.":[39],"Analisis":[40],"analisis":[45],"linear":[46],"berganda":[47],"menggunakan":[48],"Statistical":[49],"Packages":[50],"For":[51],"Social":[52],"Science":[53],"(SPSS).":[54],"Hasil":[55],"menunjukkan":[57],"berpengaruh":[60]},"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":11},{"year":2022,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2024-02-28T00:00:00"}