{"id":"https://openalex.org/W7225255301","doi":"https://doi.org/10.58784/mbkk.529","title":"Aspek keperilakuan dalam penganggaran pada tiga tahap proses: Studi kasus pada Hotel Green Forest Tomohon","display_name":"Aspek keperilakuan dalam penganggaran pada tiga tahap proses: Studi kasus pada Hotel Green Forest Tomohon","publication_year":2026,"publication_date":"2026-11-05","ids":{"openalex":"https://openalex.org/W7225255301","doi":"https://doi.org/10.58784/mbkk.529"},"language":"en","primary_location":{"id":"doi:10.58784/mbkk.529","doi":"https://doi.org/10.58784/mbkk.529","is_oa":true,"landing_page_url":"https://doi.org/10.58784/mbkk.529","pdf_url":null,"source":{"id":"https://openalex.org/S4394736369","display_name":"Manajemen Bisnis dan Keuangan Korporat","issn_l":"2988-6023","issn":["2988-6023","2988-6899"],"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":"Manajemen Bisnis dan Keuangan Korporat","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.58784/mbkk.529","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160651570","display_name":"Putri Patricia Palar","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Putri Patricia Palar","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5062024134","display_name":"Lidia Marlina Mawikere","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lidia Marlina Mawikere","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5042185149","display_name":"Diana Nova Lintong","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Diana Nova Lintong","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.90831169,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"2","first_page":"242","last_page":"260"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"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":0.9994999766349792,"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/T13744","display_name":"Financial Literacy and Behavior","score":9.999999747378752e-05,"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"}}],"keywords":[],"concepts":[{"id":"https://openalex.org/C2780224610","wikidata":"https://www.wikidata.org/wiki/Q1530061","display_name":"Credibility","level":2,"score":0.660099983215332},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5001999735832214},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4991999864578247},{"id":"https://openalex.org/C107482638","wikidata":"https://www.wikidata.org/wiki/Q815825","display_name":"Hospitality","level":3,"score":0.40959998965263367},{"id":"https://openalex.org/C75949130","wikidata":"https://www.wikidata.org/wiki/Q848010","display_name":"Database transaction","level":2,"score":0.40369999408721924},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.3962000012397766},{"id":"https://openalex.org/C132074034","wikidata":"https://www.wikidata.org/wiki/Q154210","display_name":"Congruence (geometry)","level":2,"score":0.3882000148296356},{"id":"https://openalex.org/C2986053828","wikidata":"https://www.wikidata.org/wiki/Q355217","display_name":"Time budget","level":2,"score":0.34779998660087585},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.3407999873161316},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.33570000529289246},{"id":"https://openalex.org/C525551149","wikidata":"https://www.wikidata.org/wiki/Q1495452","display_name":"Hospitality industry","level":3,"score":0.3244999945163727},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3172000050544739},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3100000023841858},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2996000051498413},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.29269999265670776},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.29260000586509705},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.2890999913215637},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.2775999903678894},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.2646999955177307},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.25940001010894775},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.2533999979496002}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.58784/mbkk.529","doi":"https://doi.org/10.58784/mbkk.529","is_oa":true,"landing_page_url":"https://doi.org/10.58784/mbkk.529","pdf_url":null,"source":{"id":"https://openalex.org/S4394736369","display_name":"Manajemen Bisnis dan Keuangan Korporat","issn_l":"2988-6023","issn":["2988-6023","2988-6899"],"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":"Manajemen Bisnis dan Keuangan Korporat","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.58784/mbkk.529","doi":"https://doi.org/10.58784/mbkk.529","is_oa":true,"landing_page_url":"https://doi.org/10.58784/mbkk.529","pdf_url":null,"source":{"id":"https://openalex.org/S4394736369","display_name":"Manajemen Bisnis dan Keuangan Korporat","issn_l":"2988-6023","issn":["2988-6023","2988-6899"],"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":"Manajemen Bisnis dan Keuangan Korporat","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":9,"referenced_works":["https://openalex.org/W79229537","https://openalex.org/W3004191165","https://openalex.org/W3208780896","https://openalex.org/W4300879014","https://openalex.org/W4396874533","https://openalex.org/W4399459645","https://openalex.org/W4402202920","https://openalex.org/W4404403962","https://openalex.org/W4409789727"],"related_works":[],"abstract_inverted_index":{"This":[0,183],"study":[1,184],"analyzes":[2],"how":[3],"behavioral":[4,168,189],"aspects":[5,32,169],"are":[6,33],"applied":[7],"in":[8,191],"the":[9,22,73,119,152,155,178,192],"budgeting":[10,190],"process":[11],"at":[12],"Hotel":[13],"Green":[14],"Forest":[15],"Tomohon,":[16],"since":[17],"budget":[18,44,115,138,158,172,175],"success":[19],"depends":[20],"on":[21,28,188],"individuals":[23],"involved":[24],"as":[25,27,177],"well":[26,111],"technical":[29],"procedures.":[30],"Behavioral":[31],"examined":[34],"across":[35],"three":[36],"stages:":[37],"goal":[38,105],"setting":[39],"(goal":[40],"congruence":[41,106],"and":[42,48,50,52,67,84,87,89,95,98,107,122,124,133,147,163],"participation),":[43],"implementation":[45],"(communication,":[46],"cooperation,":[47],"coordination),":[49],"control":[51,153],"performance":[53],"evaluation.":[54],"A":[55],"qualitative":[56],"case-study":[57],"design":[58],"was":[59,91,140],"used,":[60],"with":[61,118,174],"data":[62,82],"collected":[63],"through":[64,93],"interviews,":[65],"observation,":[66],"documentation.":[68],"Data":[69],"were":[70,110],"analyzed":[71],"using":[72],"interactive":[74],"model":[75],"of":[76,145],"Miles":[77],"et":[78],"al.":[79],"(data":[80],"condensation,":[81],"display,":[83],"conclusion":[85],"drawing":[86],"verification),":[88],"credibility":[90],"strengthened":[92],"source":[94],"technique":[96],"triangulation":[97],"member":[99],"checking.":[100],"The":[101],"findings":[102],"show":[103],"that":[104],"employee":[108],"participation":[109],"implemented":[112],"during":[113],"planning:":[114],"goals":[116],"aligned":[117],"hotel\u2019s":[120],"vision":[121],"targets,":[123],"employees":[125],"could":[126],"offer":[127],"input.":[128],"During":[129],"implementation,":[130],"inter-divisional":[131],"cooperation":[132],"coordination":[134],"functioned":[135],"well,":[136],"but":[137],"communication":[139,176],"not":[141],"fully":[142],"optimal":[143],"because":[144],"miscommunication":[146],"delayed":[148],"information":[149],"dissemination.":[150],"In":[151],"stage,":[154],"hotel":[156],"monitored":[157],"realization,":[159],"verified":[160],"transaction":[161],"records,":[162],"conducted":[164],"periodic":[165],"evaluations.":[166],"Overall,":[167],"support":[170],"effective":[171],"management,":[173],"main":[179],"area":[180],"for":[181],"improvement.":[182],"provides":[185],"empirical":[186],"evidence":[187],"hospitality":[193],"sector.":[194]},"counts_by_year":[],"updated_date":"2026-11-05T12:25:35.769452","created_date":"2026-11-05T00:00:00"}