{"data":{"id":6584,"url":"https:\/\/repo.xbbh.net\/items\/6584","status":"published","type":"thesis","title":"Analisis Penyerapan Anggaran Serta Implikasinya Terhadap Kinerja Manajerial (Studi Kasus Pada Pusat Penelitian Teh Dan Kina Gambung Kabupaten Bandung Jawa Barat Lingkup Bagian Usaha)","title_alt":null,"abstract":"Penelitian ini bertujuan untuk menganalisis penyerapan anggaran dan implikasinya pada kinerja manajerial di Pusa Penelitian Teh dan Kina Gambung. Penyerapan anggaran ini mengalami penurunan pada 2 tahun terakhir serta penurunan laba selama 2 tahun terakhir, hal ini terjadi dikarenakan ada ketidakefektifan penyerapan anggaran dan akan mengakibatkan kerja manajerial menurun.","abstract_alt":null,"creators":[{"role":"author","family_name":"Amry","given_name":"Syamsul","orcid":null,"national_id":"1211221088"},{"role":"advisor","family_name":"Abdul Chalid","given_name":"-","orcid":null,"national_id":null}],"year":2024,"date_issued":"2024-08-16","publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"Universitas Sangga Buana","id_number":null,"thesis_level":"master","publication_status":"published","refereed":null,"keywords":[],"language":"id","subjects":[],"divisions":[{"code":"61101","name":"S2 Manajemen","pddikti_code":"61101"}],"citation":"Amry, Syamsul (2024) Analisis Penyerapan Anggaran Serta Implikasinya Terhadap Kinerja Manajerial (Studi Kasus Pada Pusat Penelitian Teh Dan Kina Gambung Kabupaten Bandung Jawa Barat Lingkup Bagian Usaha). Universitas Sangga Buana.","documents":[],"published_at":"2025-08-28T04:32:43+00:00","updated_at":"2026-10-31T07:29:02+00:00"}}