https://jurnal.untag-banyuwangi.ac.id/index.php/EkonomiAnalisa <p>ANALISA : Jurnal Manajemen dan Akuntansi merupakan jurnal peer review yang diterbitkan tiga kali setahun (April, Agustus dan Desember) oleh Fakultas Ekonomi Universitas 17 Agustus 1945 Banyuwangi. Tujuan Analisa adalah ikut serta dalam kemajuan penelitian dan pengembangan di bidang ekonomi dengan menerbitkan penelitian-penelitian berkualitas dan mengikuti tren masa kini.</p> <p>Topik Analisa dibatasi pada ilmu ekonomi bisnis antara lain Akuntansi Keuangan, Pasar Modal, Akuntansi Manajemen, Akuntansi Sektor Publik, Auditing, Perpajakan, Sistem Informasi Manajemen, Sistem Informasi Akuntansi, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Operasi, Manajemen Sumber Daya Manusia, Manajemen Strategis dan Kewirausahaan. Setiap artikel yang masuk ke redaksi akan dievaluasi oleh redaksi sesuai topiknya. Reviewer tidak mengetahui identitas penulis dan penulis tidak mengetahui identitas reviewer. Selanjutnya artikel akan dikembalikan kepada penulis untuk direvisi, kemudian editor mengambil keputusan berdasarkan rekomendasi reviewer.</p> Fakultas Ekonomi en-US Analisa: Jurnal Manajemen dan Akuntansi 2339-0603 https://jurnal.untag-banyuwangi.ac.id/index.php/EkonomiAnalisa/article/view/250 <p style="text-align: justify;">Boarding school is a non-formal educational institutions that promote religious knowledge. Boarding school as an educational institution can not be separated from the name of finance. Every finance in boarding school run by the very mandate of course, for every cottage has a system of financial or accounting information systems differ. System Information is a very important thing in an organization, including boarding schools, for this study aims to determine the standpoint of the caregiver, the foundation treasurer, and the treasurer boarding the meaning of accounting information system for schools. This research was conducted in Pondok Pesantren Modern Al-Rifaie 2. The results showed that the accounting information system for schools is a very important thing, a form of trust, the tools students, vital, assessment tool. Is needed and as encouragement to actually responsible for both the first leader to God. Thus obtained intact meaning that the accounting information system is spearheading the implementation of the mandate for the holders of finance at the school .</p> Dyatri Utami Arina Absari Copyright (c) 2024 Analisa: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by/4.0 2024-08-20 2024-08-20 12 2 1 12 10.62734/analisa.v12i2.250 https://jurnal.untag-banyuwangi.ac.id/index.php/EkonomiAnalisa/article/view/259 <p style="text-align: justify;">This research aims to determine the influence of budget participation, information asymmetry, budget emphasis, and clarity of budget targets on budgetary slack in SKPD Banyuwangi Regency. This research used a Cluster Sampling sampling technique with a total of 81 respondents, consisting of heads of departments/agencies, treasurers, heads of planning sub-divisions. Data collection used a questionnaire research instrument using Likert scale measurements. Data analysis in this study used SPSS V.25.The research results show that simultaneously the variables Budget Participation, Information Asymmetry, Budget Emphasis, and Clarity of Budget Targets have a significant effect on Budgetary Slack. Meanwhile, partially the variables Budget Participation, Budget Emphasis, and Clarity of Budget Targets have no effect on Budgetary Slack, and the Information Asymmetry variable has a positive effect on Budgetary Slack</p> Lidiya Irmawati Copyright (c) 2024 Analisa: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by/4.0 2024-08-31 2024-08-31 12 2 13 23 10.62734/analisa.v12i2.259