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      "note": "Penelitian ini bertujuan untuk menganalisis dampak pengetatananggaran terhadap stres peran, dengan intensitas partisipasi anggaran sebagai\r\nvariabel moderasi. Latar belakang penelitian berangkat dari fenomenapenurunan kinerja industri manufaktur Indonesia, yang ditandai olehmelemahnya Purchasing Manager’s Index (PMI) dan meningkatnya tekananakibat kebijakan impor serta persaingan produk murah. Pengetatan anggaran, meskipun diperlukan untuk efisiensi, seringkali menimbulkan konsekuensi\r\nberupa konflik peran, ambiguitas, dan kelelahan emosional pada manajer\r\nmaupun karyawan. Penelitian ini menggunakan teori Goal Setting dan teori kognitif sosial\r\nsebagai landasan. Penelitian ini dilakukan di Perusahaan manufaktur skalabesar di Provinsi Banten dengan responden seluruh manajer dengan minimal\r\nmasa kerja 5 tahun. Metode pengumpulan data yang digunakan adalah denganmembuat daftar pertanyaan berbentuk kuesioner yang ditujukan kepadapegawai yang telah ditunjuk secara langsung. Model analisis yang digunakanadalah Model Persamaan Struktural atau Structural Equation Model (SEM)\r\nyang berbasis teori dan konsep, dari paket program AMOS (Analysis of\r\nMoment Structure). Hasil penelitian menunjukan bahwa pengetatan anggaran berpengaruhterhadap konflik peran dan ambiguitas peran. Namun tidak berpengaruhterhadap overload peran. Selain itu 3 komponen stres peran berpengaruhterhadap kelelahan emosional dan kinerja organisasi. Ditemukan hasil overloadperan tidak berpengaruh terhadap kinerja organisasi. Intensitas partisipasi\r\nanggaran mampu memoderasi pengaruh pengetatan anggaran terhadap overloadperan dan ambiguitas peran. Hasil Penelitian ini juga diharapkan dapat\r\nmemberikan implikasi praktis bagi organisasi, khususnya sektor manufaktur, dalam merancang sistem penganggaran yang tidak hanya efisien tetapi jugamampu menjaga kesejahteraan psikologis karyawan serta meningkatkan kinerjaorganisasi.",
      "thesis_name": "phd",
      "corp_creators": [
        "UNIVERSITAS SULTAN AGENG TIRTAYASA",
        "FAKULTAS EKONOMI DAN BISNIS",
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      "pages": 393,
      "datestamp": "2026-04-13 04:19:41",
      "abstract": "This study aims to analyze the impact of budget tightening on role stress, withbudget participation intensity as a moderating variable. The researchis\r\nmotivated by the decline in the performance of Indonesia’s manufacturingindustry, indicated by the weakening Purchasing Manager’s Index (PMI) andincreasing pressure from import policies and competition with low-cost foreignproducts. Although budget tightening is necessary for ef iciency, it often leads tounintended consequences such as role conflict, ambiguity, and emotional\r\nexhaustion among managers and employees. This research utilizes Goal Setting theory and Social Cognitive theory as\r\nits foundation. The study was conducted at a large-scale manufacturingcompany in Banten Province, with all managers with a minimum of five years of\r\nservice as respondents. The data collection method used was a questionnaire, which was directly addressed to appointed employees. The analysis model usedwas the Structural Equation Model (SEM), a theory-based and conceptuallybased approach from the AMOS (Analysis of Moment Structure) softwarepackage.The findings show that budget tightening has an ef ect on role conflict\r\nand role ambiguity, but does not influence role overload. In addition, the threecomponents of role stress were found to af ect emotional exhaustion andorganizational performance. However, role overload was found to have nosignificant impact on organizational performance. Furthermore, the intensityof budget participation was able to moderate the ef ect of budget tighteningonrole overload and role ambiguity. These results are expected to providepractical implications for organizations, particularly in the manufacturingsector, in designing budgetary systems that are not only ef icient but alsocapable of safeguarding employees’ psychological well-being and enhancingorganizational performance.",
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      "keywords": "Budget Tightening, Budget Participation Intensity, Role Stress, Emotional Exhaustion, Performance Organization\r\nPengetatan Anggaran, Intensitas Partisipasi Anggaran, Stres\r\nPeran, Kelelahan Emosional, Kinerja Organisasi.",
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