Authors:

A.A Ari Krisnawati, I Putu Sudana, Dewa Gede Wirama

Abstract:

“The phenomenon underliying of the research is realization of capital expenditure at the Regional Secretary of Gianyar Regency is disproportionately distributed due to the tendency of the realization that significantly increases toward the end of fiscal year. Using the method of transcendental phenomenology of Husserl, the researcher explores the meaning and essence that become the cause of the phenomenon. This approach states that the phenomenon can only be observed by those who experienced the phenomenon. In order to determine the cause of the phenomenon originally, the researcher seek information from numbers of informants who are directly related to the phenomenon.The information obtained is then elaborated through epoche proces, until it reaches the core of the phenomenon. The result of epoche process is that budget planning is the main factor causing the temporal distribution at capital expenditure becomes disproportionate and tend to be concentrated at the end of fiscal year.”

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PDF:

https://jurnal.harianregional.com/eeb/full-30005

Published

2017-08-21

How To Cite

KRISNAWATI, A.A Ari; SUDANA, I Putu; WIRAMA, Dewa Gede. SEBARAN WAKTU REALISASI ANGGARAN BELANJA MODAL: STUDI FENOMENOLOGI PADA SEKRETARIAT DAERAH KABUPATEN GIANYAR.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 2983-3012, aug. 2017. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/30005. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2017.v06.i08.p03.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.06.NO.08.TAHUN 2017

Section

Articles

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