Abstract

In the framework of the implementation of special autonomy for Papua Province, one factor that concerns many people is a matter of budgeting that is often lacking in accordance with the needs of each regency / municipality in the province of Papua. This happens due to the lack of participation of various parties associated with the preparation of the budget in the area when preparing the budget. Another factor that may be the cause is the reluctance of the executive budget to follow the budget that has been set by the finance department. Another possibility is that the budget has been set too difficult to implement due to the preparation of the budget target is too high or too small to reach the target .This study aimed to examine whether there is the influence of participatory budgeting on organizational justice, organizational commitment and performance. The research was conducted in the province of Papua by sampling nine District General Hospital. The method of analysis used was Partial Least Square (PLS). The results of the analysis show that: (1) there is the influence of participatory budgeting to organizational justice and organizational performance, the higher the participatory budgeting, it could lead to higher the fairness and performance of the organization, (2) there is the influence of organizational justice on organizational commitment and organizational performance, the high organizational justice it will result in the higher organizational commitment and organizational performance, and (3) there is the influence of the organization's commitment to organizational performance, the higher the organizational commitment will lead to the higher performance of the organization. Suggestions that can be presented in this study is that the government can do in terms of policy formulation budgeting involves employees at a lower level and the community so as to improve the performance of hospitals. In this research, budgeting participation affect perceptions of organizational justice, and the creation of organizational commitment, which directly or I. Background In the framework of the implementation of special autonomy for Papua Province, one factor that concerns many people is a matter of budgeting that is often lacking in accordance with the needs of each regency / municipality in the province of Papua. This may have been due to the lack of participation of various parties associated with the preparation of the budget in the area when preparing the budget. Another factor that may be the cause is the reluctance of the executive budget to follow the budget that has been set by the finance department. Another possibility is that the budget has been set too difficult to implement due to the preparation of the budget target is too high or too small to reach the target. Budgets in the public sector related to the process of determining the allocation of funds for each program and activity dala monetary units have the people who use the funds. This is the difference with sawsta sector budget because it relates to the allocation of funds from the public. In the public sector organizational funding comes from local taxes and charges, profit regional or state-owned enterprises, government borrowing and debt in the form of government bonds, as well as other funding sources are legitimate and not contrary to the laws and regulations that have been set. Participation in budgeting is a process whereby an individual whose performance is evaluated and awarded based on the achievement of budget targets. That participation has become an integral part of quality of work, quality control, procurement employee option plan and design a new plant. The success of the program budget is primarily determined by the way of making the budget itself. Thus the human factor becomes an important part of budgeting. Man who set goals and objectives, it is also responsible for achieving the goals and targets set. Human behavior as individuals and groups to influence the preparation of the budget and the budget should be to influence the behavior of individuals and groups. Along with the decentralized system of government which gives freedom to the regions to manage their own country, then the budgetary procedure starting from the bottom (bottom up). Budgeting procedure starts from the budget proposals made by the Task Force in the District / City based programs / activities that have been planned. The proposal was referred to the Budget Plan daearah Work Unit and addressed to the

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