The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <? = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient ?1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <? = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <? = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <? = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show ?4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

Abstract This study aims to determine employee perceptions about the use of information technology in accounting information systems at the Permata Group Hospital by using the theory of Technology Acceptance Model. The use of TAM model is based on the fact that so far TAM is a concept that is considered the best in explaining the behavior of the user of new information technology systems . The population in this study were all employees the Accounting and Finance at the Permata Group Hospital which includes Permata Bunda Hospital in Purwodadi and Permata Medika Hospital in Semarang. Sampling was conducted using population census, that is 32 people .These results prove the hypothesis is accepted 4 of total 5 proposed hypothesis Relationships proved significant : a) the effect of perceived ease of use (PEOU) on perceived usefulness (PU) , b ) the effect of perceived ease of use (PEOU) of the attitude toward using (ATT) , c ) the effect of perceived usefulness (PU) of the acceptance of information technology (ACIT) , and d ) the effect of attitude toward using (ATT) on the acceptance of information technology (ACIT) . This proves that the employees' perception of the use of information technology in accounting information systems based on information technology can be explained by the theory of Technology Acceptance Model (TAM)