{"id":"https://openalex.org/W7222844085","doi":"https://doi.org/10.61978/summa.v4i3.2013","title":"Budget Participation, Cost Feedback Timeliness, and Production Cost Variance among Supervisors in Pekalongan Textile Factories","display_name":"Budget Participation, Cost Feedback Timeliness, and Production Cost Variance among Supervisors in Pekalongan Textile Factories","publication_year":2026,"publication_date":"2026-07-30","ids":{"openalex":"https://openalex.org/W7222844085","doi":"https://doi.org/10.61978/summa.v4i3.2013"},"language":"en","primary_location":{"id":"doi:10.61978/summa.v4i3.2013","doi":"https://doi.org/10.61978/summa.v4i3.2013","is_oa":true,"landing_page_url":"https://doi.org/10.61978/summa.v4i3.2013","pdf_url":"https://journal.idscipub.com/index.php/summa/article/download/2013/1251","source":{"id":"https://openalex.org/S4390573867","display_name":"Summa Journal of Accounting and Tax","issn_l":"3031-4216","issn":["3031-4216"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Summa : Journal of Accounting and Tax","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.idscipub.com/index.php/summa/article/download/2013/1251","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009148370","display_name":"Ibrahim Abubakar","orcid":"https://orcid.org/0000-0002-4471-7228","observed_orcids":["https://orcid.org/0000-0002-4471-7228"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ibrahim Abubakar","raw_affiliation_strings":["Abubakar Tatari Ali Polytechnic"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Abubakar Tatari Ali Polytechnic","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5089728179","display_name":"Dwi Nova Wijaya","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I23758234","display_name":"Universitas Negeri Surabaya","ror":"https://ror.org/01jf74q70","country_code":"ID","type":"education","lineage":["https://openalex.org/I23758234"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dwi Nova Wijaya","raw_affiliation_strings":["Universitas Negeri Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Surabaya","institution_ids":["https://openalex.org/I23758234"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5114064843","display_name":"C. Tri Widiastuti","orcid":"https://orcid.org/0009-0009-2327-7321","observed_orcids":["https://orcid.org/0009-0009-2327-7321"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"C. Tri Widiastuti","raw_affiliation_strings":["Universitas Persatuan Guru Republik Indonesia Semarang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Persatuan Guru Republik Indonesia Semarang","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"3","first_page":"144","last_page":"148"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"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"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"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"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"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"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0,"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/participatory-budgeting","display_name":"participatory budgeting","score":0.8389999866485596},{"id":"https://openalex.org/keywords/production-cost-control","display_name":"production cost control","score":0.8019999861717224},{"id":"https://openalex.org/keywords/supervisors","display_name":"supervisors","score":0.5009999871253967},{"id":"https://openalex.org/keywords/textile-industry","display_name":"textile industry","score":0.7390000224113464},{"id":"https://openalex.org/keywords/budgetary-participation","display_name":"budget participation","score":0.5929999947547913},{"id":"https://openalex.org/keywords/cost-variance","display_name":"cost variance","score":0.40400001406669617}],"concepts":[{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.5175999999046326},{"id":"https://openalex.org/C196083921","wikidata":"https://www.wikidata.org/wiki/Q7915758","display_name":"Variance (accounting)","level":2,"score":0.5078999996185303},{"id":"https://openalex.org/C99656134","wikidata":"https://www.wikidata.org/wiki/Q2912993","display_name":"Ordinary least squares","level":2,"score":0.4893999993801117},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.4675000011920929},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.4510999917984009},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.4278999865055084},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.3896999955177307},{"id":"https://openalex.org/C68387754","wikidata":"https://www.wikidata.org/wiki/Q7271585","display_name":"Schedule","level":2,"score":0.38269999623298645},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.376800000667572},{"id":"https://openalex.org/C40149104","wikidata":"https://www.wikidata.org/wiki/Q5620977","display_name":"Factory (object-oriented programming)","level":2,"score":0.36910000443458557},{"id":"https://openalex.org/C2778202681","wikidata":"https://www.wikidata.org/wiki/Q8034663","display_name":"Workbook","level":2,"score":0.3578000068664551},{"id":"https://openalex.org/C2776836400","wikidata":"https://www.wikidata.org/wiki/Q31087","display_name":"Calculator","level":2,"score":0.3418999910354614},{"id":"https://openalex.org/C93983250","wikidata":"https://www.wikidata.org/wiki/Q795053","display_name":"Cost estimate","level":2,"score":0.3253999948501587},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.3228999972343445},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3192000091075897},{"id":"https://openalex.org/C148220186","wikidata":"https://www.wikidata.org/wiki/Q7111912","display_name":"Outcome (game theory)","level":2,"score":0.30970001220703125},{"id":"https://openalex.org/C182299520","wikidata":"https://www.wikidata.org/wiki/Q1289588","display_name":"Total cost","level":2,"score":0.3066999912261963},{"id":"https://openalex.org/C119340705","wikidata":"https://www.wikidata.org/wiki/Q1628597","display_name":"Analysis of covariance","level":2,"score":0.303600013256073},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.3000999987125397},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.27059999108314514},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.2612000107765198},{"id":"https://openalex.org/C2780092901","wikidata":"https://www.wikidata.org/wiki/Q3433612","display_name":"Correlation coefficient","level":2,"score":0.2606000006198883},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2529999911785126},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.25049999356269836}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.61978/summa.v4i3.2013","doi":"https://doi.org/10.61978/summa.v4i3.2013","is_oa":true,"landing_page_url":"https://doi.org/10.61978/summa.v4i3.2013","pdf_url":"https://journal.idscipub.com/index.php/summa/article/download/2013/1251","source":{"id":"https://openalex.org/S4390573867","display_name":"Summa Journal of Accounting and Tax","issn_l":"3031-4216","issn":["3031-4216"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Summa : Journal of Accounting and Tax","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.61978/summa.v4i3.2013","doi":"https://doi.org/10.61978/summa.v4i3.2013","is_oa":true,"landing_page_url":"https://doi.org/10.61978/summa.v4i3.2013","pdf_url":"https://journal.idscipub.com/index.php/summa/article/download/2013/1251","source":{"id":"https://openalex.org/S4390573867","display_name":"Summa Journal of Accounting and Tax","issn_l":"3031-4216","issn":["3031-4216"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Summa : Journal of Accounting and Tax","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7222844085.pdf","grobid_xml":"https://content.openalex.org/works/W7222844085.grobid-xml"},"referenced_works_count":30,"referenced_works":["https://openalex.org/W909273194","https://openalex.org/W1964941217","https://openalex.org/W1990027200","https://openalex.org/W1996623607","https://openalex.org/W2011821717","https://openalex.org/W2022838122","https://openalex.org/W2042605084","https://openalex.org/W2044216179","https://openalex.org/W2045752713","https://openalex.org/W2050255846","https://openalex.org/W2076057132","https://openalex.org/W2081806425","https://openalex.org/W2090652124","https://openalex.org/W2092030259","https://openalex.org/W2093981945","https://openalex.org/W2106096361","https://openalex.org/W2150845400","https://openalex.org/W2159306398","https://openalex.org/W3121486998","https://openalex.org/W3125904151","https://openalex.org/W4229804034","https://openalex.org/W4372357864","https://openalex.org/W4392182684","https://openalex.org/W4401435172","https://openalex.org/W4409636552","https://openalex.org/W7089100340","https://openalex.org/W7133319243","https://openalex.org/W7136327408","https://openalex.org/W7136712008","https://openalex.org/W7136792202"],"related_works":["https://openalex.org/W2134189444","https://openalex.org/W1550291578","https://openalex.org/W22523744","https://openalex.org/W2990648656","https://openalex.org/W4210430980","https://openalex.org/W7005171782","https://openalex.org/W4387220104","https://openalex.org/W2567414342","https://openalex.org/W7004950349","https://openalex.org/W7111167759"],"abstract_inverted_index":{"Budget":[0],"participation":[1,92,113],"and":[2,21,40,85,93,98,118,145,149],"timely":[3],"production-cost":[4],"feedback":[5,94,119],"are":[6,152],"proposed":[7],"mechanisms":[8],"of":[9,72,160],"manufacturing":[10],"cost":[11,43,67,102],"control.":[12],"To":[13],"assess":[14],"their":[15],"associations":[16,136],"with":[17,52,125,138],"deviations":[18],"between":[19],"actual":[20],"budgeted":[22],"costs":[23],"using":[24],"an":[25],"uploaded":[26],"Pekalongan":[27],"textile-department":[28],"workbook.":[29],"The":[30,47,58,131,155],"dataset":[31],"contains":[32],"150":[33],"supervisor-level":[34],"records":[35,134],"across":[36],"30":[37],"factory":[38],"codes":[39],"1800":[41],"monthly":[42],"entries":[44],"for":[45,61,142],"2025.":[46],"two":[48],"predictors":[49],"were":[50,89,96,123],"assessed":[51],"ten":[53],"five-point":[54],"questionnaire":[55],"items":[56],"each.":[57],"primary":[59],"outcome":[60],"this":[62],"analysis":[63],"was":[64,129],"absolute":[65],"annual":[66,75],"variance":[68,103],"as":[69,171],"a":[70,139],"percentage":[71,115],"the":[73,109,165],"recorded":[74],"budget.":[76],"Ordinary":[77],"least":[78],"squares":[79],"models,":[80],"correlation":[81],"analysis,":[82],"scale":[83],"reliability,":[84],"clustered-standard-error":[86],"sensitivity":[87],"analyses":[88],"computed.":[90],"Mean":[91],"scores":[95],"3.27":[97],"3.26,":[99],"respectively.":[100],"Absolute":[101],"averaged":[104],"5.86%":[105],"(SD":[106],"3.91).":[107],"In":[108],"unadjusted":[110],"multivariable":[111],"model,":[112],"(B=-2.10":[114],"points,":[116],"p=1.38e-08)":[117],"timeliness":[120],"(B=-1.41,":[121],"p=7.05e-05)":[122],"associated":[124],"variance;":[126],"adjusted":[127],"R\u00b2":[128],"0.315.":[130],"supplied":[132],"numerical":[133,166],"exhibit":[135],"consistent":[137],"potential":[140],"role":[141],"participatory":[143],"budgeting":[144],"feedback;":[146],"causal":[147],"inference":[148],"external":[150],"validation":[151],"not":[153],"possible.":[154],"workbook":[156],"includes":[157],"explicit":[158],"documentation":[159],"pseudorandom":[161],"data":[162],"generation,":[163],"so":[164],"findings":[167,175],"cannot":[168],"be":[169],"represented":[170],"verified":[172],"empirical":[173],"field":[174],"without":[176],"original-source":[177],"reconciliation.":[178]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-10-18T00:00:00"}
