Budgetary Participation Research Articles

Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Motivasi dan Komitmen Organisasi sebagai Pemoderasi

This study aims to determine the effect of budgetary participation on budgetary slack moderated by organizational motivation and commitment. This research was conducted in the regional organization Limapuluh Kota Regency. Respondents used in the study were the Head of OPD, Head of Finance and employees who play a role in the budgeting process, with a total of 93 respondents. Sample selection was done by using purposive sampling method. Data collection was done through a questionnaire. The analytical technique used in this research is Moderated Regression Analysis with IBM SPSS 25 software for windows. From the simple regression results, it produces one hypothesis that shows its effect on budgetary slack, namely: 1) budget participation has a positive and significant effect on budgetary slack. Meanwhile, the results of the moderating regression analysis show two hypotheses that have no effect on budgetary slack, namely: 2) the interaction between budgetary participation and motivation has a negative and insignificant effect on budgetary slack. 3) the interaction between budget participation and organizational commitment has a positive and no significant effect on budgetary slack.

Alleged budgetary slack during the application of presidential instruction number 4 year 2020 on the regional income and expenditure budget (APBD) city of Denpasar

Budgetary slack is a budgeting activity that is not in accordance with the actual capabilities that can be achieved. Budgetary slack can have a negative impact, namely not achieving the best performance of a company or organization. The purpose of this study was to obtain empirical evidence regarding the alleged budgetary slack in the Denpasar City Regional Revenue and Expenditure Budget by adopting the Tri Hita Karana Culture as a moderating variable. The data used are primary data obtained from data collection carried out by distributing questionnaires. The data analysis technique used the Moderated Regression Analysis (MRA) analysis technique and then tested the data using the Statistical Product and Service Solutions (SPSS) program. The total population in this study was 174 respondents, with purposive sampling method obtained an observational sample of 108 respondents. Based on the research analysis conducted, the results show that the Tri Hita Karana Culture moderates the effect of budgetary participation on budgetary slack and moderates the effect of information asymmetry on budgetary slack.

Pengaruh partisipasi penyusunan anggaran dan asimetri informasi terhadap senjangan anggaran pada badan daerah Kabupaten Bojonegoro

This study aims to examine and prove the effect of budgetary participation and information asymmetry on budgetary slack in the Bojonegoro district agency. Budgetary slack requires monitoring because it can have a bad impact on the organization if it is not done wisely. The study used quantitative methods with primary data sources or questionnaires distributed directly to respondents. The research sample was taken by random sampling technique and the determination of the sample using the slovin formula. The data analysis technique in this research is using the SmartPLS windows v.3.0 application software. the results of the study prove that the variable of budgetary participation has no effect on budgetary slack. Furthermore, the information asymmetry variable has an effect on budgetary slack.

PENGARUH SUMBER DAYA MANUSIA SERTA PARTISIPASI ANGGARAN TERHADAP KINERJA SATKER PADA BPLJSKB BEKASI

Financial Management in Indonesia has undergone many changes or improvements along with the spirit of government financial management reform. It is marked by the issuance of financial regulations and its derivatives. The problem that exists until now is the difficulty to determine benchmarks that can be used to measure the performance of government agencies comprehensively through budgets that have been prepared. Human Resource Competence is one of the important factors that can determine the successful implementation of a financial management system in each Regional Device Work Unit / Agency so that improving the quality of human resources managers is something that must be implemented. For this reason, research is needed that can explain the relationship between the Influence of Human Resources and budget participation both partially and simultaneously on performance at the Road Testing And Motor Vehicle Certification Center. The study was conducted with a causal associative method with the aim of finding out the relationship between two or more variables and the time dimension of this study is a cross sectional involving many data samples at a time. For data collection techniques using questionnaire techniques to 50 (fifty) people. The results of the study concluded that at the Road Testing and Motor Vehicle Certification Center for HR Variables and Budget Participation partially and simultaneously significantly affect satker performance and variable budget participation affects performance both significantly and positively.

Masalah Akuntabilitas Publik Pada Organisasi Pemerintah (Studi pada Organisasi Perangkat Daerah Pemerintah Kota Tegal)

The phenomenon that occurs in the public sector in Indonesia is the strengthening of demands for accountability in government organizations, both central and regional. According to Indonesia Corruption Watch, the City of Tegal is ranked first in Central Java in cases of accounting fraud that have caused losses to state finances. This shows the problem of public accountability in the City Government of Tegal. This study aims to obtain empirical evidence regarding the influence of internal control systems, organizational commitment, organizational culture, budgetary participation and management accounting information systems on public accountability. The study was conducted on 19 OPDs in Tegal City. The data analysis technique used is multiple linear regression. The results showed that the internal control system, organizational culture and budgetary participation had a positive effect on public accountability. Meanwhile, organizational commitment and management accounting information system have no effect on public accountability. The contribution of this study provides empirical evidence that the internal control system, organizational culture and budgetary participation are factors that influence public accountability.

Effects of organizational policies on budget participation with the mediating role of employee motivation

From the management perspective, budget is a tool for targeted use of financial resources given the company behoof and goodness, so that maximum organizational benefits are gained by using minimum resources and create measurable evaluation criteria that lead management to goals in this regard. The purpose of the study was to examine the effects of organizational policies (Ops) on budget participation (BP) with the mediating role of employee motivation (EM). The study was applied in terms of purpose and descriptive-survey in terms of method. The population was the staff of Management and Planning Organization of Tehran. Given the data collected, the total number of employees was 374 people selected using stratified random sampling method. In the present study, a questionnaire from the study of Lao et al. (2018) was used to collect data. The reliability of the questionnaire was obtained as 0.820 using Cronbach's alpha coefficient. Descriptive statistics test in SPSS 18 and structural equation method (SEM) using Smart PLS software were used to analyze the collected data. The results indicated that OPs have a significant effect on BP with the mediating role of EM.

The Influence Of Budget Participation, Information Asymetricity And Budget Emphasis On Budget Gap On Community Empowerment Offices And Villages Of West Sumatera Province

Budgetary slack is a gap by managers or subordinates in participating to budget by giving budget estimates that do not fit the actual situation. The purpose of this study to determine the influence of budget participation, asymmetry of information and budget emphasis towards budgetary slack. The research was conducted at Department of community empowerment and the village west sumatera province. The respondents in this study are those of the budget as many 40 samples were collected for analysis by using total sampling method. Designs in this research is quantitative method. Methods of data analysis using multiple regression analysis by SPSS 25.0 software program. The results shows that budget participation give positive effect and significant on the budgetary slack, asymmetry of information also give positive effect and significant on the budgetary slack and budget emphasis give positive effect and significant on the budgetary slack.

Pengaruh Budgetary, Participation, Information Asymmetry, Organizational Citizenship Behavior, Job Relevant Information terhadap kinerja di era VUCA

This research is intended to find out the variables Budgetary Participation (X1), Information Asymmetry (X2), Organizational Citizenship Behavior (X3), Job Relevant Information (X4) affects performance. The sample in this study was staff, employees who worked at the company in Medan City. In this study, it used a saturated sample of 76 people. The approach used is quantitative by processing data obtained from questionnaires after it is first converted into numerical data using the Likert scale. Data analyzed using multiple regression analysis, research instrument test consists of validity and realibility. The classic assumption test consists of a normality test, a heteroskedasticity test, a multicollinearity test, and an autocorrelation test. Hypothesis testing consists of the f test (simultaneous test), t test (partial test) and determinant coefficient test (R2) and the results show that relevant information, organizational citizenship behavior (OCB) has a significant effect on performance by proving a significance value below 0.05, while the budget participation variable, Information asymmetry, organizational citizenship behavior (OCB) has no significant effect on performance as evidenced by significance values above 0.05. The results of the determination test of 34.6% performance can be explained by variables Budgetary Participation (X1), Information Asymmetry (X2), Organizational Citizenship Behavior (X3), Job Relevant Information (X4) While 65.4% of performance variables can be explained by factors or other variables that have not been done in this study such as tax management, profitability. VUCA indirectly creates a new trend that is important for today's practitioners and company leaders to understand.

Citizen Participation and Budget Variance: How Does Local Government Make Better Fiscal Accountability?

We explore how citizen budget participation influences the difference between the original and final versions of local government budgets. Our findings based on 1,506 city and county governments in the U.S. show that localities with a higher level of citizen participation tend to increase any budget gap between original and final expenditures but decrease the gap on the revenue side of the budget. Citizens appear to be reluctant to modify revenues due to the lack of flexibility in allocating the tax burden. Alternatively, citizens may have more willingness to exploit the uncertainty of how expanded services will ultimately be funded over time. Our analysis provides insights into how public participation mechanisms influence the fiscal accountability of the presiding government budget decision makers.

Fostering Participation in Gender Budgeting: A proposal for an online system to enhance citizens' engagement in gender-responsive budgeting

A controversial issue in the public management literature is the role attributed to women. Analyzing the existing literature, few works have been written about how the presence of women is valued in the public sector. From this analysis, several discriminatory elements are still present, and gender equality seems to be far away. However, this objective must continue to be pursued, also considering the relevance given to the gender equality issue by the United Nations in the Sustainable Development Goals. To achieve this goal, it is necessary to implement political, economic and societal legislation, programs and policies to minimize the differences between men and women. In this perspective, Gender Budgeting (GB) could be an interesting field of research. It consists of a systematic review about how women benefit from public sector expenditures, an adjustment of budgets to ensure equality of access to public sector expenditures, enhancing productive capacity and meeting social needs. However, GB could be adopted differently and could produce several results. In particular, the implementation of GB as a participatory tool is still nowadays a challenge and could be fascinating to analyze, considering the various benefits that a participatory approach could imply. One of the main reasons for the lack of direct citizens involvement in GB is that it was initially developed from a macro-perspective at the national budget. On the other hand, other participatory tools, such as the participatory budget, originate at the local level. Therefore, examining the existing literature and focusing on two different processes, but with some overlapping characteristics elements, namely participatory budgeting and gender budgeting, the present research aims to create a participatory GB framework, investigating the insertion of a participatory perspective in the process, specifically women’s engagement, not neglecting the relevance of digitalization to this end.

Effect of Organizational Climate and Participation in Budgeting on Employee Performance

The objectives of this study were to: 1) examine the impact of organizational climate on employee performance at IAIN Kendari; 2) analyse the influence of budgetary participation on employee performance; 3) evaluate the impact of organizational climate and participation in budget preparation on employee performance; and 4) assess the role of Islamic economics on organizational climate, budgeting participation, and employee performance. Data were collected using a survey, applying a quantitative approach. The research sample consisted of 55 employees of various faculties, units and institutions. After assessing normality, linearity, multicollinearity and autocorrelation, data analysis involved descriptive and inferential analysis. Simple regression analysis and path analysis were used to test the hypotheses. The findings revealed that: 1) organizational climate had a positive and significant impact on employee performance with a 62.6% contribution; 2) participation in budgeting had a positive and significant impact on employee performance with a 40% contribution; and 3) the combination of organizational climate and participation in budgeting had a positive and significant impact on employee performance with a 40% contribution.
 Keywords: organizational climate, participation, budgeting, employee performance, sharia economy

The Relationship Between Machiavellian Leadership, Budget Participation, and Budgetary Slack: mediating propensity to create slack and moderating Locus of Control

The Relationship Between Machiavellian Leadership, Budget Participation, and Budgetary Slack: mediating propensity to create slack and moderating Locus of Control

Budget Participation, Leadership Style and Organizational Culture on Management Performance

The purpose of this study is to examine the relationship between budget participation, leadership style, organizational culture, and management performance. This study's population consisted of 98 institutional-level structural administrators at Muhammadiyah University in South Sulawesi. Using a straightforward random sampling technique, 30 respondents were sampled. Primary data obtained by disseminating questionnaires to all respondents is used as the data source. Techniques for data analysis using multiple regression and the SPSS program In addition, descriptive statistical analysis, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test), and testing all hypotheses via partial test, simultaneous test, and determination coefficient test This study demonstrates that leadership style and organizational culture have a considerable impact on the management performance variables of all institutional-level structural officials at Muhammadiyah University in South Sulawesi. According to the findings of the analysis, leadership style is the most influential variable in efforts to enhance management performance as compared to organizational culture. This indicates that the company places a high priority on discipline so that all business operations can operate smoothly and efficiently. While the budget participation variable does not have a significant impact on the management performance variable of all institutional-level structural officials at Muhammadiyah University in South Sulawesi, it does have an impact on the variable of management performance.

The Relationship of Budget Participation and Corruption within the Framework of Agency Problem

Günümüzde, vatandaşların demokratik süreçlere katılması, demokrasilerin bir gereği haline gelmiştir. Bu çalışma, bütçe katılımı ile yolsuzluk arasındaki ilişkiyi araştırmayı amaçlamaktadır. Bu amaçla, International Budget Partnership tarafından yayımlanan, Açık Bütçe Endeksi katılım puanları ile Uluslararası Şeffaflık Örgütü’nce yayımlanan Yolsuzluk Algı Endeksi puanları arasında regresyon analizi gerçekleştirilmiştir. Sonuçlar, bu iki değişken arasında orta düzeyde (R = 0.335), pozitif ve anlamlı bir ilişki olduğunu göstermiştir. Analiz sonucunda elde edilen modele göre, bütçe katılımındaki artış, yolsuzlukların azalmasına katkı sağlamaktadır. Yolsuzluk birçok sosyo-ekonomik faktörle ilişkili olmasına rağmen, bütçe katılımı, dünyada tüm ülkeler için büyük ekonomik kayıplara sebep olan yolsuzlukların azaltılmasına katkı sağlayabilmektedir. Araştırmanın bulguları ayrıca vekâlet sorunları çerçevesinde tartışılmıştır. Bulgular, vekâlet ilişkilerinde, asimetrik bilgiden kaynaklanan sorunları azaltacak potansiyele sahiptir.

Peningkatan Kinerja Manajerial berbasis Anggaran Partisipasi

This study examines the effect of budgetary participation and perception of innovation on managerial performance and tests whether perception of innovation mediates the effect of budgetary participation on managerial performance in public sector organizations. The study was conducted at the Semarang City Health Office and Semarang City Health Centers, with 60 respondents from echelon officials, using the path analysis method. The results of the analysis show there is a direct influence between budgetary participation and the perception of innovation on managerial performance and the perception of innovation not being able to mediate the relationship between budgetary participation on managerial performance in the Semarang City Health Service and Puskesmas throughout the City of Semarang

A Study on the Cognition and Emotion Identification of Participative Budgeting Based on Artificial Intelligence.

Cognition and emotion exert a powerful influence on human behavior. Based on cognitive psychology and organizational behavior theory, this paper examines the role of cognition and emotion in participative budgeting and corporate performance using a questionnaire survey. The questionnaires were sent to 345 listed companies in China. The results support the hypothesis that human cognition and emotion have a positive moderating effect on the relationship between participative budgeting and corporate performance. Cognition and emotion can promote the effect of participative budgeting on corporate performance. Furthermore, according to the theory of artificial intelligence (AI), this paper designs an AI-based cognition and emotion identification system. This system can help managers identify the budget participants’ cognitive and emotional states and undertake the interventions necessary to improving corporate performance.

Pengaruh Budaya Organisasi Terhadap Senjangan Anggaran dengan Komitmen Organisasi dan Partisipasi Anggaran Sebagai Variabel Intervening

Abstract The purpose of this study is to determine the effect of organization culture on budgetary slack with organizational commitment and budget participation as mediating variables. This research method uses a quantitative approach. The data collection technique is a questionnarie. The sample in this study uses purposive sampling that is 60 samples. The analysing technique of this study uses Smart PLS 3.0. The results of this study are organization culture that has a significant effect on organization commitment, organization culture has a significant effect on budgetary participation, organization commitment has a significant effect on budgetary slack, organization culture doesn't have a significant effect on budgetary slack, organization culture has an effect on budgetary slack mediated by organization commitment, and organization culture influence the budgetary slack which is mediated by budget participation.

The Effect of Budgetary Participation on Managerial Performance with Job-Relevant Information, Motivation, and Organizational Commitment as a Moderating Variable in SKPD Nunukan Regency

The Effect of Budgetary Participation on Managerial Performance with Job-Relevant Information, Motivation, and Organizational Commitment as a Moderating Variable in SKPD Nunukan Regency

The Effect of Endogenous Discretionary Control Choice on Budgetary Slack: An Experimental Examination

ABSTRACTThis study examines the effect of endogenous control choice on budgetary slack. The superior chooses between two alternatives: no control, wherein the superior commits to accept any budget, and a discretionary rejection authority control, wherein the superior decides ex post whether to accept or reject budgets. For both alternatives, we find that slack is lower when the superior chooses an alternative than when it is assigned exogenously. Our theory and results suggest that a superior's choice of whether to introduce controls signals a superior's expectations and intentions. The superior's choice of no control signals trust and an intention to foster a norm of trustworthiness. The superior's choice of rejection authority signals an above-average willingness to use rejections to enforce norms. Our results suggest that the value of participative budgeting may be increased if superiors can communicate to subordinates the expectations and intentions behind the design of the control system.Data Availability: Experiment data are available from the authors upon request.JEL Classifications: C91; D83; M40.

PERKEMBANGAN PENELITIAN KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANJERIAL DI INDONESIA

The purpose of this study is to describe in general about the development of budget research in Indonesia. The development of budget research in this study was analyzed using the charting the field method. A total of 23 articles on budgets from 15 accredited journals in Indonesia from 2014 to 2020 were analyzed in this study. The variables and research methods used by the researchers form the basis of classification by researchers. Of the 23 articles studied, the researchers preferred the use of quantitative methods. Multiple regression is the most dominant analysis model used in the article in this study. Based on the results of the study, (1) most studies use budget absorption as a dependent variable; and (2) organizational commitment or management and budget participation as independent variables.