Budgetary Participation Research Articles

COVID-19 as a driver for e-participation: insights from participatory budgeting in Poland

PurposeThis paper explores how COVID-19 has impacted the shift from public participation by conventional means to e-participation. Specifically, we investigated to what extent COVID-19 has been a driver for electronic participation in community participatory budgeting, which is a kind of residents’ consultation on how to spend part of a budget on local projects. We expounded on the concept of e-participation and its sub-concepts and investigated how these were applicable to participatory budgeting.Design/methodology/approachWe interviewed 34 leading managers in five City Halls in Poland regarding their views and experiences with moving public interactions related to participatory budgeting online during COVID-19.FindingsThe findings indicated that COVID-19 has accelerated the digitalization of the participatory budgeting processes and, to some extent, may have increased community participation in general. We observed increased e-participation in the forms of e-consultation, e-deliberation, e-lobbying and e-voting.Originality/valueMainly, this study contributed to the field by providing empirical evidence that COVID-19 increased various forms of e-participation as related to participatory budgeting. Moreover, we delineated various forms of e-participation and mapped them to activities in participatory budgeting.

Pengaruh Komitmen Organisasi Terhadap Kinerja Manajerial dengan Anggaran Sebagai Variabel Moderating

Performance measurement is a process of assessing the progress of work against the goals and objectives predetermined, performance measurement used to assess the achievements manajaer and units of the organization he leads. the concept of managing public sector organizations based on three main elements, namely: economy, efficiency, and effectiveness. This study will analyze the influence of the independent variable on the dependent variable, namely the Participation Effect budget and organizational commitment to managerial performance in Islamic hospital Jakarta Cempaka Putih. Results showed partial (according t test) effect on theorganizational commitmen with budgetary participation as moderating variable of managerial performance. Then according to the results of t test, the partial effect on the organization's commitment managerial performance in performing their tasks and responsibilities. In carrying out the duties and responsibilities as a manager, it takes a strong commitment to the organization. Test results F illustrates that the simultaneous participation of the budget and organizational commitment jointly influence on managerial performance. R Square Test results showed R2 values ​​shown in the table amounted to 0.690 means that the variable budgetary participation and organizational commitment, able to explain 69.0% of these variations on managerial performance variable (Y). Keyword: organizational commitment, managerial performance, participation budget,

Factors Influencing Participation in County Budget Making Process and Economic Empowerment among The Youth in West Pokot County, Kenya

The study aimed to explore the factors influencing youth participation in the county budget-making process and its impact on economic empowerment in West Pokot County, Kenya. It identified a significant gap in understanding how participatory budgeting linked to budget implementation affected youth involvement, despite its legislative support. The research noted low participation rates, indicating a symbolic rather than a substantive engagement in the process. To address these gaps, the study focused on several key objectives: examining the effects of access to information, assessing the knowledge and skills of youth regarding budget participation, exploring their attitudes toward the process, and evaluating the impact of meeting locations on participation. Conducted between January and March 2023, the study employed a descriptive research design, targeting a sample of 120 youths aged 18-35 from four constituencies in West Pokot County. Through purposive sampling, data were collected using questionnaires that incorporated both closed and open-ended questions. The research found that access to information significantly influenced youth participation. Many respondents indicated that while some information was available, it was often inadequate or poorly communicated. Additionally, the study revealed that knowledge and skills directly impacted the youth’s confidence and ability to engage in the budgeting process. Attitudes towards participation were mixed, with some youths believing their involvement could lead to better economic outcomes, while others expressed skepticism about the value of their contributions. Furthermore, the study examined the location of budget meetings, determining that accessibility played a crucial role in youth attendance. When meetings were held closer to their residences, participation rates increased. The results suggested that improving access to information, enhancing training programs, fostering positive attitudes, and strategically selecting meeting locations could collectively empower youth economically. Overall, the findings underscored the need for targeted strategies to improve participatory budgeting and economic outcomes for youths in West Pokot County.

Budget participation and financial information asymmetry: Behavior of budget users and financial report fraud

Financial statement fraud is a problem often faced by organizations that can reduce their performance. An organization that successfully achieves its goals must be aware of information asymmetry and the need for moral justice in managing its finances. The research population comprises employees of the finance, planning, reporting, and budget preparation sections of the Gowa Regency regional performance unit. This research selected a saturated sample of 76 employees from the total population. The results show that participatory budgeting has a significant effect on financial report fraud and that information asymmetry has a substantial influence on financial statement fraud. The research results show that moral justice moderates the effect of participatory budgeting on financial report fraud. Moral justice cannot moderate the influence of information asymmetry on financial statement fraud. Employees must still have good moral justice in participatory budgeting to minimize the possibility of fraudulent financial reports. It is hoped that the findings of this research will enable organizations to create innovative information facilities to reduce information asymmetry so that organizational performance can be achieved.

The effect of information asymmetry, budget emphasis, individual capacity and self esteem on budget performance with budgetary slack as a mediation variable and budget participation as a moderating variable in regional apparatus organizations in Berau district

The effect of information asymmetry, budget emphasis, individual capacity and self esteem on budget performance with budgetary slack as a mediation variable and budget participation as a moderating variable in regional apparatus organizations in Berau district

Pengaruh Partisipasi Anggaran dan Kejelasan Anggaran terhadap Kesenjangan Anggaran dengan Job Relevant Information sebagai variable moderating

This study aims to test and analyze the effect of budget participation, clarity of budget targets on budgetary slack with Job Relevant Information as a moderating variable. This study was conducted at PT. Indomobil Prima Niaga Sumut Aceh (consisting of 5 branches). The sample selection method of saturated sampling is a sampling technique when all members of the population are used as samples, namely 38 samples. The sample in this study was the Head of the department consisting of Finance and Accounting Head, Aftersales Head, Branch Manager, Regional Manager and Hoyu Manager who are involved in budget preparation, budget implementation and budget accountability. The research approach used in this study is associative research. This type of research is quantitative research. Data collection was carried out using a survey method by distributing questionnaires to respondents. The analysis technique used is the Quantitative Approach Using Statistical Analysis, namely Partial Least Square - Structural Equestion Model (PLS SEM). The results of the study indicate that budget participation has an effect on budgetary slack. Furthermore, clarity of budget targets has an effect on budgetary slack. Job relevant information moderates the effect of budget participation and clarity of budget targets on budgetary slack

Effect of Budget Goal Clarity and Budget Participation on Budgetary Slack: Information Asymmetry as Moderation in SKPD Palangka Raya City

This study examines the influence of budget goal clarity and budgetary participation on budgetary slack, with information asymmetry as a moderating variable. The research was conducted on 60 respondents from 20 Regional Work Units (SKPD) in Palangka Raya City. Using multiple regression and moderated regression analysis, the results show that budget goal clarity negatively affects Budgetary Slack, while budgetary participation positively affects it. Information asymmetry moderates both relationships, strengthening the effect of budget goal clarity and weakening the effect of budgetary participation on Budgetary Slack. These findings imply the importance of clear budget goals, managed participation levels, and minimized information asymmetry in reducing Budgetary Slack. The study contributes to the understanding of budgetary practices in local government units and provides insights for improving budget management in the public sector.

Participation and clarity of budget targets, management accounting information system on managerial performance with budgetary slack as a mediation variable

The aim of this research is to analyze "budget participation, clarity of budget targets and management accounting information systems on managerial performance with the budgetary slack as a mediating variable," which has been carried out by 5 service companies affected by COVID-19. This research uses quantitative methods, and the data source used is primary data. The population in this research is 5 service companies spread across Jakarta, including PT. Sukses Andalan Bangsa, PT. Anak Bangsa Cakrawala Dunia, PT. Impact Power Mandiri, PT. Kitamuda Andalan Indonesia and PT. Triputra International. The sample selection for this research included directors, managers, and supervisors in each division of the company, with a total of 50 respondents. In this research, data analysis uses SmartPLS 4.0 with a data-based analysis method structural equation modeling based on partial least. Based on the hypothesis testing carried out, the research results show that budget participation has no positive and insignificant effect on managerial performance. For clarity of budget targets and management, accounting information systems have a positive and significant effect on managerial performance. Then, the budget gap has a positive and significant mediating effect on all variables of budget participation, clarity of budget targets, and management accounting information systems on managerial performance.

Comparative Assessment of Implementation and Utilization of Constituency Educational Systems in 3 Senatorial Districts of Oyo State

One of the major desires of every nation is to drastically reduce illiteracy amidst increasing population and quest for better livelihood. In the modern era, education is seen as a global goal whose achievement is integral to the sustainable development of any nation. This is because education is one of the vital indicators used in the measurement and categorization of nations as developed or developing. Secondary education is one of the constituency Projects regarded as a public project nominated by federal lawmakers to extend the dividends of democratic government to various constituencies to spur development at the grassroots level of the country. Constituency projects are carried out by the National Assembly Members to impact various communities within their Constituencies and Senatorial Districts across the country, in line with the Sustainable Development Goals (SDGs). A survey was conducted across three senatorial districts in Oyo State, with a total of 157 respondents. This study focused on the assessment of the implementation and utilization of educational constituency projects. Various factors were considered such as Structural Status and Resource Availability, time and duration of establishment, accessibility of schools, and utilization of facilities, government interventions, community participation, as well as challenges and opportunities. The study employed a descriptive research design, using questionnaires as the primary data collection instrument. The questionnaire was administered to a sample of 157 respondents, consisting of key stakeholders, selected through a multi-stage sampling technique. The data collected were analyzed using descriptive statistics, and One-way Analysis of Variance using SPSS software 2020. The Result revealed that the distribution of respondents across the senatorial districts was as follows: Oyo Central (60, 38.2%), Oyo North (44, 28.0%), and Oyo South (53, 33.8%). The facilities surveyed varied in age, with some established within the last 5 years and others over 30 years old. The majority of the facilities were state projects (86.6%), while a smaller percentage were federal projects (8.3%) or other types of projects (3.8%). The structural status of the facilities varied, with 77.9% being old and 22.1% being new. In terms of recent renovations, 36.8% of the facilities had undergone some form of renovation, with 49.3% of those renovations being completed, 19.2% ongoing, and 31.5% abandoned. When examining laboratory availability, 50.0% of the facilities had library laboratories, 68.3% had science laboratories, 9.0% had ART laboratories, and 41.4% had computer laboratories. The average number of female students completing SS3 was: 1-10 (4.0%), 11-20 (9.3%), 21-30 (11.3%), and 30 and above (75.3%) while the male students, the distribution was: 1-10 (2.7%), 11-20 (10.3%), 21-30 (20.5%), and 30 and above (66.4%). Teaching aids were present in 49.0% of the facilities. Interventions from PTAs/PTFs in management or financing were reported in 59.5% of the facilities. The average number of male and female personnel staff assigned to the schools varied across the senatorial districts, with Oyo Central having the highest mean for both male (14.36) and female (18.67) staff. One of the main challenges identified in the survey was the lack of equipment or teaching aids for persons with disabilities (PWDs), with only 6.1% of facilities having such resources. Additionally, many facilities reported insufficient furniture (90.8%) and inadequate laboratory equipment (73.8%). However, there are opportunities for improvement through government interventions, community participation, and effective utilization of available budget by all ministries, agencies, and departments of the state.

The roles of motivation and budgeting participation level in the relationship between favorable supervisory feedback environments and budget gaming

The roles of motivation and budgeting participation level in the relationship between favorable supervisory feedback environments and budget gaming

Confirmatory Factor Analysis Job Relevant Information, Partisipasi Anggaran dan Kinerja Aparatur Pemerintah Daerah Kabupaten Malang

The purpose of this study was to analyze the confirmatory factors of job relevant information, participation in budgeting and the performance of local government apparatus in the Regional Government of Malang Regency. Analysis of the data used in the study using confirmatory factor analysis (CFA) technique, the results of the study showed that active indicators contributed to the strongest budgeting as a variable forming Budget Participation, the indicator gained the strongest strategy as a variable Job relevant information and indicators set budget targets with the strongest resources and time determined as a variable for apparatus performance

Moderates of job relevant information: Budget participation, information asymmetry, autonomous budget motivation and budgetary slack

The purpose of this research is to determine the effect of budget participation, information asymmetry, and autonomous budget motivation on budgetary slack directly or moderated by job relevant information. The population in this research is all village officials in Gianyar Regency who are involved in preparing the village budget in Gianyar Regency. Sampling in this research was carried out by purposive sampling with a sample size of 192 people. Research data was collected through the results of distributing questionnaires and analyzed using the Partial Least Square/PLS analysis technique. The research results state that budget participation has a positive effect on budgetary slack. Information asymmetry has no effect on budgetary slack. Autonomous budget motivation has a negative effect on budgetary slack. Job relevant information is unable to moderate the influence of budget participation on budgetary slack. Job relevant information is unable to moderate the influence of information asymmetry on budgetary slack. autonomous budget motivation against budgetary slack.

Effect of Budget Participation, Transparency and Internal Control of Accountability and Local Government Financial Performance Bulukumba Regency

Objective: The study aimed to analyze several key factors affecting the accountability and financial performance of the Regional Government of Bulukumba Regency. Specifically, it sought to examine (1) the effect of budget participation on accountability and financial performance, (2) the impact of transparency on accountability and financial performance, and (3) the role of internal supervision on accountability and financial performance. Methods: This research utilized a quantitative approach, gathering primary data through questionnaires distributed to 201 respondents. The study was conducted from September 2022 to February 2023. Data analysis was performed using Structural Equation Modelling (SEM) with the assistance of Amos Version 25 and SPSS Version 25. Results: The findings of the study revealed several key insights: (1) Budget participation, transparency, and internal supervision were found to have a positive and significant effect on accountability. (2) Accountability, in turn, positively and significantly impacted the financial performance of the Regional Government of Bulukumba Regency. (3) Both budget participation and transparency were found to have a positive and significant effect on financial performance. (4) Internal supervision showed a positive but not significant effect on financial performance. (5) Overall, budget participation, transparency, and internal supervision positively and significantly influenced the financial performance of the Regional Government of Bulukumba Regency through the mediation of accountability. Conclusion: The study concluded that budget participation, transparency, and internal supervision play crucial roles in enhancing accountability and financial performance within the Regional Government of Bulukumba Regency. Accountability serves as a significant mediator in translating these factors into improved financial outcomes. The findings underscore the importance of fostering participatory budgeting, transparency, and robust internal supervision to drive better governance and financial results.

Does innovative behaviour intervene between budgetary participation and performance in the public sector?

Purpose For a public servant (PS) to be innovative, he or she needs to gather and process enough vital information from budget setting processes. However, research addressing how budgetary participation (BP) can trigger innovative behaviour (IB) in PSs and eventually foster task performance (TP) is rare, which is why the authors conduct this research. The purpose of this study is to understand how BP shapes TP through the IB of PSs. Design/methodology/approach The authors develop and test a mediation model with 860 responses from public sector workers across 25 government agencies using the PLS-SEM technique of Smart PLS 4. Possible control factors were addressed for both the mediator and target-independent construct. In particular, the authors use sex, age and tenure as control factors for IB. Also, the authors use job satisfaction, job engagement and perceived fairness in the budgetary system as control factors for TP. Findings The authors find a favourable and significant relationship between BP and TP; BP and IB; and IB and TP. The authors also find that IB partially mediates the relationship between BP and TP, such that BP fosters TP through the innovativeness of PSs. This finding suggests that PSs who participate in budget preparation are able to innovate, which, in turn enable them to perform tasks effectively. Research limitations/implications The authors call on forthcoming researchers to test the mediation model in other public sector settings worldwide. They may also consider other variables that can possibly mediate the positive impacts of BP on TP. Practical implications Lessons are discussed for governments, human resources directors and managers, management accountants, budget officers, procurement officers and other public sector workers and consultants. Originality/value The authors show how BP fosters TP through the innovativeness of PSs, since there is much more to know in this regard. The authors also help to resolve the paradox of inconsistency in the BP–TP literature by using IB as a mediator.

Faktor yang Mempengaruhi Konsistensi Perencanaan dan Penganggaran pada Pemerintah Kota Kupang dengan Komitmen Organisasi sebagai Variabel Mediasi

The objective of this study is to comprehend the Kupang City Government's overall budget participation, planning and budgeting rules, opportunistic behaviour, consistency of planning and budgeting, and organisational commitment. Additionally, the study intends to assess the impact of budget participation, planning and budgeting regulations, opportunistic behaviour, and organisational commitment on organisational commitment. Finally, it seeks to ascertain whether these factors significantly affect the consistency of planning and budgeting in the Kupang City Government. This study also seeks to ascertain if organisational commitment acts as a mediating factor in the relationship between the consistency of planning and budgeting and budget participation, planning and budgeting laws, and opportunistic behaviour.The Kupang City Government's State Civil Apparatus (ASN) constitutes the study's population. Specifically, 114 ASN are actively involved in planning, budgeting, and reporting activities across all regional apparatuses. The SmartPLS programme is used for data analysis.The variables of budget participation, planning and budgeting regulations, opportunistic behaviour, and consistency of planning and budgeting in the Kupang City Government fall into the good category, according to the results of the descriptive statistical analysis, while organisational commitment is in the quite good range. Path analysis shows that organisational commitment, opportunistic behaviour, and budget involvement all significantly affect how consistently planning and budgeting occur. Regulating planning and budgeting, however, does not much affect how consistently planning and budgeting are done.While opportunistic behaviour does not significantly affect organisational commitment, budget participation and planning and budgeting requirements are proven to have a considerable impact. Additionally, the impact of budget participation and planning and budgeting regulations on the consistency of planning and budgeting is significantly mitigated by organisational commitment; however, the impact of opportunistic behaviour on the same is not significantly mitigated.

How does budget participation affect managerial performance in the higher education sector? A mediated-moderated model

PurposeEmployee participation in budgeting enhances motivation and commitment, leading to better performance by enhancing ownership. Within Iraqi higher education institutions (HEIs), the current investigation delves into the influence of participative budgeting on managerial performance. Drawing upon goal-setting theory, this study discerns budget goal commitment as a mediating variable while also examining directive leadership as a moderator in the dynamics of this association.Design/methodology/approachThe current study used partial least squares structural equation modelling (PLS-SEM) using SmartPLS 4.0. 373 questionnaires were collected from managers in Iraqi public universities, with 58.37% responding.FindingsThe findings show that budget goal commitment partially mediates the connection between budget participation and managerial performance. Furthermore, the results showed that directive leadership increases the positive associations between budget goal commitment and managerial performance.Originality/valueThis study expands the existing literature by shedding light on the mediating role of budget goal commitment and the moderating influence of directive leadership. It also enriches the discourse in management accounting by providing a more elucidation of how employee involvement in the budgeting process enhances managerial performance.

Determinants of Managerial Performance in Muhammadiyah Universities: Innovation and SDG’s 12

This study aims to formulate Determinants of Improving Managerial Performance of Muhammadiyah Universities with Innovation Performance as a Moderating Variable for Achieving SDG's No. 12. The research method used is quantitative method with data collection through questionnaires. The research sample was all employees of Muhammadiyah Universities in East Java. The results showed that Information Technology has no effect on Managerial Performance, Budget Participation has no effect on Managerial Performance, but Total Quality Management (TQM) affects Managerial Performance. Furthermore, Innovation Performance can moderate the effect of Information Technology and Total Quality Management (TQM) on Managerial Performance, but cannot moderate the effect of Budget Participation on Managerial Performance. This study implies that improving the Managerial Performance of Muhammadiyah Universities can be done by implementing Total Quality Management (TQM) and supported by Innovation Performance as a moderating variable. This research is expected to be a reference for further research related to improving Higher Education Managerial Performance.

Determinants of Budget Managers' Performance at Mpu Kuturan Singaraja State Hindu College: An Analysis of Budget Participation, Goal Clarity, and Organizational Commitment

Determinants of Budget Managers' Performance at Mpu Kuturan Singaraja State Hindu College: An Analysis of Budget Participation, Goal Clarity, and Organizational Commitment

Influence of Budget Participation, Decentralization Structure, and Public Accountability on Leadership Performance (An Empirical Study on the Leaders of Regional Work Units in Cirebon Regency)

This study aims to analyze the effect of budget participation, decentralization structure and public accountability on leadership performance. The object in this study is the Regional Apparatus Work Unit (SKPD) of Cirebon Regency. The data used in this study are primary data. Data collection techniques by distributing questionnaires. The population in this study was 2 agencies and 10 agencies with a sample of 89 employees. The results of this study prove that: 1) Budget Participation affects the Performance of Leaders. 2) Decentralization Structure affects Leadership Performance. 3) Public Accountability affects the performance of the Leader. The data analysis used in this study was multiple linear regression using SPSS 25 for Windows Application.

An evaluation of the influence of budgeting process on budget performance in Malaysia

PurposeThe purpose of this paper is to evaluate the influence of budgeting process elements (budget participation, preparation, implementation and evaluation) on budget performance of government.Design/methodology/approachA cross-sectional survey was administered among budget officers from government agencies, departments, and units in Malaysia. Descriptive and regression analyses were used to examine the relationship between the budgeting process and budget performance.FindingsThe findings revealed the significant influence of the two predictors: (1) budget participation and (2) budget implementation and evaluation, on budget performance. Both have positive and significant impacts on budget performance. However, budget preparation appeared to have no significant relationship with budget performance, although there is positive effect.Originality/valueThis study provides empirical evidence on the budgeting process factors that influence budget performance. The findings hopefully are of interest to government officials, especially frontline bureaucrats, who seek to ensure that budget performance meets expectations in Malaysia and other countries.