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Record W3137811297 · doi:10.5267/j.ac.2021.3.003

The role of budget decision making in mediating trust, social ties, cultural context and local government performance

2021· article· en· W3137811297 on OpenAlexvenueno aff
Dian Indudewi, Rahmawati Rahmawati, Agung Nur Probohudono, Muthmainah Muthmainah

Bibliographic record

VenueAccounting · 2021
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Literacy and Behavior
Canadian institutionsnot available
FundersLembaga Pengelola Dana Pendidikan
KeywordsLocal governmentGovernment (linguistics)Context (archaeology)Public relationsLanguage changeAuditInterpersonal tiesBusinessPolitical sciencePublic administrationAccountingSocial psychologyPsychology

Abstract

fetched live from OpenAlex

Indonesian Corruption Watch (ICW) research reveals that corruption in Indonesia is mostly carried out by civil servants. An audit report from the Indonesian Supreme Audit Institution also finds local government internal control systems' weaknesses, especially controlling budget execution. This phenomenon is inseparable from the budget actors' decision-making process when preparing a budget. Budget decision making is a crucial process. Budget actors use their preference to choose among priorities and put the programs and activities which they have chosen into the budget. Social exchange such as trust and social ties can restrain budget actor distortion when making a budget decision and improve local government performance. Cultural context, in this research, refers to high context, affects individual behavior, and may influence the budget decision-making process. The result shows that decision making mediates trust and context culture to local government performance. Trust also proven can improve local government performance. Social ties, on the other side, do not have an influence both on decision making and local government performance. When trust has been intertwined among members, social ties no longer have a role in social exchange. Trust is the strongest form of social relation. Trust in this research is also formed because of the figure. A figure holds an important role in high context culture. This research pointed out that decision making by considering social values can make the decision-making process better and even improve local government performance.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.010
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.025
Threshold uncertainty score0.049

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0030.010
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0020.002
Scholarly communication0.0030.001
Open science0.0000.002
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0030.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.006
GPT teacher head0.220
Teacher spread0.214 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations30
Published2021
Admission routes1
Has abstractyes

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