Budgetary Participation Research Articles

Budgetary Participation, Organizational Commitment, and Performance of Local Government Apparatuses

This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.

Budget Participation dan Psychological Capital Pada Creative Attitude di Sekolah Muhammadiyah Unggul Jawa Timur

This study aims to examine the level of budget participation and physicological capital toward the creative attitude in Sekolah Muhammadiyah Unggul Jawa Timur. We used 148 combined sample which consist of educators and education staff who participated in the 2018 budget preparation. The variables used in this study are participation and physicological capital which are measured by a person’s positive mental state including resilience, optimism, hope and self efficiacy. The study indicate that the budget participation in a supportive school environment will have a positive impact on the behavior of teachers and employeesin creating new innovate and supperior programs.

The Effect of Participative Budgeting, Performance Measurement System, and Compensation of Managerial Performance in Pt. Aceh Sharia Bank, Aceh, Indonesia

The purpose of this study is to know the condition of participatory budgeting, performance measurement systems, compensation, and performance management. Then want to know the effect of participatory budgeting on managerial performance, the effect of performance measurement systems on managerial performance and the effect of compensation on management performance , the object of this study was conducted at the Aceh Syaria Bank in Aceh Province . Data analysis in this study uses multiple linear regression which aims to test and analyze, both together and partially influence participatory budgeting, the stem measuring performance, and compensation i nsentif on managerial performance at Bank Syaria Aceh , which is treated with the technique of multiple regression analysis based on Ordinary Least Squere (OLS) and processed using SPSS version 21. The results showed that participatory budgeting, performance measurement system, and compensation on managerial performance.

BUDGETARY SLACK: INFORMATION ASYMMETRY AND EMPHASIS OF BUDGETARY AS MODERATING EFFECT

The purposeof this study empirically to test the relationship of budgetary participation to budgetary slack with information asymmetry and budgetary emphasis as a moderating. Inconsistency some research such as Dunk's (1993); Dewi and Erawati (2014); Alfebriano (2013); Tresnayani (2016); Raudhiah (2014); Utami (2012); Mahadewi (2014); Anggasta (2014); Pratama (2013); Yanti and Maria (2016); Falikhatun (2007); Putranto (2012); Rahmiati (2013); Dewik; Suartana (2016); Irfan (2016); Armaeni (2012); and Alfebriano (2013) to bea motivation of research to conduct further studies with modification of object. The object of this study was 22 Regional Government Organizations of Tulang Bawang Regency with a number of questionnaires distributed by 104. Data was processed using SEM. Based on the results of the analysis it can be concluded that budgetary participation has no effect on budgetary slack, information asymmetry can strengthen the relationship of budgetary participation to budgetary slack while the budgetary emphasis is not able to strengthen the relationship of budgetary participation to budgetary slack

The Effects of Participation Budget System on the Performance of ROTC : The Roles of Mediating Organization Trust, Communication, Agility

The Effects of Participation Budget System on the Performance of ROTC : The Roles of Mediating Organization Trust, Communication, Agility

Effect of Manager’s Characteristics on Budget Participation mediated by Perception of Procedural Justice

Objective: To examine the relationship between managerial characteristics, perception of procedural fairness and budget participation.Method: A survey was conducted with 94 managers of large hotels in Brazil. We adopted the technique of Structural Equation Modeling for data analysis, performed in the software SmartPLS version 3.Originality/Relevance: The proposal indicates that decisions taken during the budget process are related to managers’ characteristics. These characteristics influence budget participation and the perception of procedural justice. The relevance of the research is to check the mediation of procedural justice in the relationship between managers’ characteristics and budget participation.Results: The results indicate that managers’ characteristics are directly related to budget participation, and managers' perception of procedural justice is related to budget participation. Also, it has a mediating relationship between managers’ characteristics and budget participation. Based on the findings, it appears that the characteristics of Brazilian hotel managers determine the way managers feel procedurally justified and improve their budget participation.Theoretical/Methodological contributions: This paper makes a relevant contribution to the literature on the study theme, as there is still little knowledge of how procedural justice can mediate this relationship between managerial characteristics and budget participation.Social/management contributions: The present research contributes to hotel management because it is a sector characterized by a high level of competition and risk, in which budget efficiency can be one of the key success factors.

PENGARUH PARTISIPASIl ANGGARAN, BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP SENJANGAN ANGGARAN PADA BADAN RUMAH SAKIT UMUM DAERAH KABUPATEN TABANAN

The budgetary gap is one of the deviations of behavior that is carried out by the paralysis of the budget which is deliberately reducing or adding the value of revenue and cost in the budget design. This study aims to find out the effect of budgetary participation, organizational culture, organizational commitment and environmental uncertainty on budgetary slack in the Regional General Hospital in Tablll Regency. This research was conducted with a survey method using a questionnaire instrument. The number of samples studied was 52 respondents using the technique of determining purposive sampling using criteria. The results of hypothesis testing show that the participatory budgetary variable and environmental uncertainty affect the budgetary slack while the organizational culture and organizational commitment do not affect the budgetary slack in the Regional General Hospital in Tabanan Regency.

EFEK MEDIASI SLACK DETECTION DAN KEADILAN DISTRIBUTIF TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN

Budgetary slack harms the company because it causes problems with future profits and resource losses. This study employed theory of planned behavior to investigate the effect of budget participation on budgetary slack by slack detection and distributive justice as a mediating variables. This study uses a survey with 111 managers and executive staff from various companies in Jakarta as participants. The results of the analysis using structural equation modeling show that budget participation has a positive effect on slack detection, and slack detection can reduce the tendency of budgetary slack. Further analysis shows that budget participation can increase distributive justice for individuals. However, the withdrawal of distributive justice triggers the tendency of budgetary slack. The results showed that budget participation could play a role as a two-point sword. Academics and practice need to be careful in interpreting the effectiveness of the role of budget participation as part of management control during budgeting

PENGARUH MANAJEMEN PENGETAHUAN (KNOWLEDGE MANAGEMENT) TERHADAP KINERJA PENGELOLAAN KEUANGAN DESA MELALUI KOMPETENSI PENGELOLA

Shape a village governance professionals, efficient and effective, open and accountable as stipulated in Law No. 6 Year 2014 about the village, then the village financial management must be based on the principles: transparency, accountability, participation and orderly of disciplined budget. Therefore, one of the critical success factor in the management of village finances, highly dependent on the knowledge and competence of human resources involved. This study aims to analyze and explain empirically Effect of Knowledge Management of the Financial Management Performance village with the competences of the variable.The method used in this research is descriptive-quantitative approach. The unit of analysis of this research is all village, Village Consultative Body and the parties related to the financial manager villages are represented, with the category of village developed, developing or underdeveloped in Pulang Pisau and Gunung Mas, the total sample size of 30 people in the category advanced villages and 30 samples in the category of developing rural / under developed. Engineering samples are simple random. Data were analyzed using analysis approach Structural Equation Modeling (SEM) with a moderating effect, the software used is SmartPLS Versi3.Results from the study showed the Knowledge Management strong and positive influence on the competence of financial management in rural village forward and backward villages / evolved. Proven competence business as intermediate or intervening variable. In the village forward, the effect of knowledge management can improve competence and competence to improve the performance of financial operators, while in the backward villages / developing knowledge management influence on competence and does not affect the performance of the financial manager of the village. Performance Financial Management in the village developed significantly different from the performance of Financial Management in the village underdeveloped / developing. Knowledge management has no effect on the performance of financial management in both rural villages developed and underdeveloped villages / evolved.

Komitmen Organisasi Memoderasi Pengaruh Partisipasi Anggaran, Asimetri Informasi, dan Self Esteem pada Budgetary Slack

This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency. The population in this study consisted by Head of Regional Organization, Head of Planning and Reporting and Head of Financial from the Regional Organization Unit of Badung Regency. Total number of respondents were 102 respondents by using saturated sampling method. Data analysis technique processed using Moderation Regression Analysis (MRA). The results showed that budgeting participation has a positive effect on budgetary slack, while information asymmetry and self esteem have a negative effect on budgetary slack. Organizational commitment proved to weaken the relationship between of budgeting participation, information asymmetry and self esteem on budgetary slack.
 Keywords: Budgetary Slack; Budgeting Participation; Information Asymmetry; Self Esteem; Organizational Commitment.

PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH KABUPATEN SLEMAN

This research aims to analyze the influence of budgetary goal characteristics of participation, clarity, feedback and difficulity on the government performance accountability Sleman district. The number of samples used in the study as many as 98 respondents. Data collection is carried out by the methods of questionnaire. The results of the questionnaires were processed using SPSS Statisctics 18. The results show that budgetary participation and budgetary goal clarity have positive effect on the government performance accountability Sleman district. Meanwhile, the results of budgetary goal difficulity were found that have no effect on the government performance accountability leman district.

Diversifying the structure of rural development programmes in countries of Centre and Eastern Europe

<b>Aim:</b> Common Agricultural Policy the EU, but especially her II pillar, is playing a role of no small importance in the forming of the image of the modern, European village. Her meaning into the development of agriculture and determines country areas even if the scale of the backing and the place he is filling which in the budget structure of the European Union. From a scientific and utilitarian point of view dense determining effects his realization is bringing which in is significant - especially for the development of rural areas. From here in the present article portraying diversifying the politics of supporting based on rural development programmes in the programming was a main purpose 2007-2013 (PROW) in countries of Europe Centre-Eastern, with particular reference to of reinforcements pointed to country areas. Relating to differences in the situation of the development of rural areas they made an appraisal of the construction of Programs in the context of allocating funds for individual action. <br><b>Materials and methods:</b> Documents of the rural development programme were base Material for selected states (i.e.: of Bulgaria, the Czech Republic, Estonia, Lithuania, Latvia, Poland, Romania, Slovakia, Slovenia and Hungary). On their base comparing implemented action and structures of financing them were made. In the destination of defining of changes in agriculture sectors of selected countries and PROW meaning 2007-2013 in these processes, data characterizing country areas was analysed available in bases Eurostat and reports of the European Commission. <br><b>Results and conclusions:</b> Analysis results are showing that in analysed countries it is possible to observe certain resemblance in the structure of distribution of the support. Simultaneously the specificity of the implementation of programmes partly corresponded to the level of development of agriculture and country areas in individual countries. Results allow to file, that (relatively) the better economic situation of the farming is giving the possibility of the reinforcement (through the greater participation in budget) of realization of environmental problems in the agricultural policy. Generally it is possible to understand strengthening action for country areas and the environment, by dispatching to these cells the large portion of supporting as part of WPR means, as the achievement of the next stage in the realization of the demand of the sustainable development farmings.

Diffusing participatory budgeting knowledge: lessons from Korean-language research

This study aims to expand the collective knowledge on participatory budgeting by drawing insights from studies of Korean participatory budgeting. From a review of 93 peer-reviewed journal articles published between 2003 and 2017 in the Korean language, we present a bibliometric network, a review of the research methods, and the themes of the studies. The findings suggest that participatory budgeting studies in South Korea developed upon both studies of participatory budgeting from Porto Alegre, Brazil, and studies of public budget participation mechanisms rooted in the United States. In addition, the findings demonstrate the distinctiveness of Korean participatory budgeting practices and studies, such as institutionalisation and diffusion, and impact factors that enabled successful participatory budgeting implementation.

Pengaruh Partisipasi Anggaran, Kapasitas Individu, Self Esteem dan Kejelasan Sasaran Anggaran Terhadap Senjangan Anggaran Desa di Kecamatan Petanahan

This study aimed to examine the effect of budgetary participation, individual capacity, self esteem and clarity of budget targets on village budgetary slack that occurs in Petanahan District. This research was carried out in 21 villages in Petanahan Subdistrict. The sample in this study were 43 respondents who participated in the budgeting process. Data collection was done by distributing questionnaires directly to respondents. The analysis technique used was multiple linear regression analysis. The results of this study indicate that: (1) budgetary participation has a positive and significant effect on budgetary slack, (2) individual capacity has no effect on budgetary slack, (3) self-esteem has no effect on budgetary slack, (4) clarity of budget targets has a positive effect and significant to budgetary slack.

THE INFLUENCE OF BUDGET PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO MANAGERIAL PERFORMANCE (Case Study at PT. Adhi Karya Persero Tbk)

This study aims to examine the effect of budgeting and organizational commitment on managerial performance. The data collection of this study using questionnaires, as many as 70 questionnaires filled out completely and can be processed. Data were analyzed using descriptive statistical tests, validity and reliability tests, while hypothesis testing used multiple linear regression tests, t tests, F tests and the coefficient of determination (R2). The results showed that budgetary participation variables had a significant effect on managerial performance. The higher employee participation the higher the level of managerial performance. The variable organizational commitment has a significant effect on managerial performance. Thus the higher one's commitment to the organization, the higher the level of managerial performance. From the F test the variable budget participation and organizational commitment together (simultaneously) significantly influence managerial performance with the percentage of influence of 69.2% and the remaining 30.8% influenced by other variables outside this study
 
 Keywords: Budget Participation, Organizational Commitment, Managerial Performance

Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran dan Kohesivitas Kelompok terhadap Senjangan Anggaran

The purpose of this study was to examine the effect of budget participation, clarity of budget targets and group cohesiveness on budgetary slack at the Mangusada Regional Hospital in Badung Regency. A total of 36 people were selected as respondents. The sampling method in this study is purposive sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that budgetary participation and group cohesiveness have a positive effect on budgetary slack, while the clarity of budget targets has a negative effect on budgetary slack in the Mangusada Regional Hospital in Badung Regency.
 Keywords: Budget Participation; Clarity of Budget Goals; Group Cohesiveness; Budgetary Slack.

INCOME TAX PAYERS AS SIGNIFICANT PARTICIPANTS OF PROACTIVE BUDGETING

The article analyzes the state of proactive budgeting in the world and in Russia as well as identifies the main possible directions for its development. The directions of reforming the taxation of personal income in foreign countries and Russia over the recent years are considered. Demand for a fair and effective approach to taxation is shown. The feasibility of developing proactive budgeting in the context of the personal income tax (PIT) reform in terms of expanding the rights of honored and distinguished taxpayers of PIT for participation in participatory budgeting is substantiated. Suggestions have been formulated to amend the regulatory framework on proactive budgeting, to encourage honored and distinguished taxpayers, and to provide them with the opportunity to actively participate in creating a list of projects as well as making decisions on their financing.

PENGARUH PARTISIPASI ANGGARAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA PT. BANK MANDIRI KCP MMU MEDAN PASAR GAMBIR

This research was conducted to measure whether budgetary participation and motivation affect employee performance in banking either partially or simultaneously. The research sample was 33 people, where the sample was selected by saturated sampling method. Based on the results of data analysis and testing described in the previous chapter, some conclusions obtained from this study include: (1) Partially, budget participation has a positive and insignificant effect on the performance of employees of PT. Bank Mandiri KCP MMU Medan Pasar Gambir with a regression coefficient of 0.015 and a data significance of 0.946; (2) Partially, motivation has a positive and insignificant effect on the performance of employees of PT. Bank Mandiri KCP MMU Medan Pasar Gambir with a regression coefficient of 0.320 and a data significance of 0.051. This indicates that employees' high motivation to work will achieve a predetermined standard / goal; (3) Simultaneously, budget participation and motivation together have a significant effect on the performance of employees of PT. Bank Mandiri KCP MMU Medan Pasar Gambir where the value of the Simultaneous Test Coefficient (F) is 35,272 with a data significance of 0,000. This means that participation rates and work motivation can affect employee performance results.

The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance

The purpose of this study is to examine the effect of organizational commitment and cost management knowledge on the relationship between budget participation and managerial performance. The data used in this study collected by distributed questionnaires to 700 managers work in manufacturing companies in Indonesia. The sample used in this study consists of 98 managers who involve in budgetary participation. Data were analyzed by using the Structural Equation Model (SEM) based Partial Least Square (PLS) with WarpPLS 6.0 software. The result of this study represent that budgetary participation has a positive effect on managerial performance and cost management knowledge moderate the relationship between budgetary participation and managerial performance, while organizational commitment has no effect on the relationship between budgetary participation and managerial performance.

Assessing Budgeting and Budgetary Control Effectiveness of Credit Unions in the Upper West Region of Ghana

Despite the significant role played by Budgeting and Budgetary Control in aiding organizational success, many Credit Unions (CUs) within the upper west region of Ghana have neglected this important performance management mechanism. Considering the significant role played by Credit Unions in Ghana in supporting micro and small scale enterprises and agriculture against the backdrop of high mortality rate of Credit Unions in the Upper West Region (where the first Credit Union in Africa was formed) it is important to consider if budgeting and budgetary control functions are being efficiently discharged. The main objective of the study was to identify whether any relationship exist between budgeting and budgetary control on one hand and financial performance on the other hand, of Credit Unions in the upper west region of Ghana. The study used the descriptive and correlational research methods targeting the entire population of eight (8) Credit Unions registered with the Department of Co-operatives and affiliated to Ghana Co-operative Credit Unions Association Limited (CUA). The census survey method was employed due to the small population size and purposive sampling was used to select the study respondents due to the technical nature of the subject and a regression model adopted to determine the association between dependent and independent variables. The study found that financial performance is significantly influenced by the budgeting and budgetary control practices of Credit Unions in the Upper West Region. It was also revealed by the study that the extent of use of good budgeting and budgetary control practices including formal budget planning, use of excel/software, punishments/reward, budget participation, flexibility, zero-base budgeting and budget comprehensiveness was very low among Credit Unions. Those directly responsible for the proper preparing and execution of the budget should be properly trained to equip them with the knowledge and skills to do and better job including the adoption of better budgeting and budgetary control practices to help improve financial performance of Credit Unions. Keywords: Budget, Budgetary Control, Return on Assets, Permanent Income Hypothesis, Effectiveness, Organisational Performance DOI: 10.7176/RJFA/11-12-01 Publication date: June 30th 2020