Budgetary Participation Research Articles

Pengaruh Partisipasi Anggaran Dan Penekanan Anggaran Terhadap Kesenjangan Anggaran (Studi Kasus Pemerintah Daerah Kabupaten Majene)

This study aims to find out how budget participation and budget emphasis affect budget gaps in majene district government. The population in this study was all official offices in Majene Regency, which amounted to 20 offices. The sample selection method is purposive sampling. The sample of this research amounted to 60 samples. Data analysis using multiple linear regression test analysis tools, data validity and realibility test and classical assumption test consisting of normality test, multicholinearity test, heteroskedasticity test, . Hypothesis testing is carried out by partial testing (t), simultaneous testing (f), and determination (R2 ). The results of data analysis or multiple linear regressions show that partially (t) the variables of budget participation and budget emphasis affect budget lengths, Simultaneously (f) budget participation, and budget emphasis affects jointly on budget lengths. In the adjusted column R square is 0.470 or 47%, which means budget participation and budget emphasis in explaining the budget equivalent variable of 47% while 53% is explained by other variables not described in this study.

THE INFLUENCE OF MOTIVATION ON BUDGET GOAL COMMITMENT THROUGH THE LEVEL OF PARTICIPATION IN BUDGETING AS A MEDIATOR

This study aims to investigate and analyze the influence of motivation, consisting of two dimensions, in affecting budget goal commitment through the level of participation in budgeting as a mediator. The two dimensions of motivation referred to are intrinsic motivation and controlled extrinsic motivation. Data were collected through survey-based research by distributing questionnaires to lower-level managers in the garment and textile manufacturing sector in Bandung. To analyze the data and test mediation, this study used a structural equation model (SEM) with the alternative partial least squares (PLS) method. The findings of this study indicate that both intrinsic motivation and controlled extrinsic motivation have a positive effect on the level of participation in budgeting. In addition, the level of participation in budgeting mediates the influence of each motivation dimension on budget goal commitment. Companies can take action to improve budget goal commitment by managing motivation that will impact the level of participation in budgeting.Keywords: budget goal commitment, level of participation in budgeting, motivation

Mutual efforts for mutual trust: Impacts of citizens' knowledge and governmental communication channels on trust in participatory budgeting

Since participatory budgeting (PB) has been advocated by both theorists and practitioners of public administration, its adoption has become a global phenomenon. As of 2017, all local governments in South Korea are legally mandated to operate a PB system as a policy for inviting citizen participation in local budget decision‐making. Using an impact assessment tool completed by PB managers in local governments, this research tested two sets of independent variables—citizens' participatory capacity and the diversification of communication in the PB process—that could be associated with the dependent variables “citizens' trust in government (CTG)” and “government officials' trust in citizens (GTC).” The paper presents the three major findings on the common drivers behind CTG and GTC: (1) citizen participants' knowledge on budget and budgeting process; (2) local government's efforts in gathering citizens' inputs for PB; and (3) the mutual efforts to understand the needs and limitations of both citizens and the local government. The paper concludes by exploring the implications for the design and delivery of effective PB implementation.

How Direct Citizen Participation Affects the Local Government Financial Condition: A Case of Participatory Budgeting in South Korea

In theory, direct citizen engagement in budgeting helps local governments reflect the citizens’ budget preferences more precisely, thereby enhancing citizen-government communication. However, the efficacies of budget participation remain ambiguous considering both its democratic values and the cost of deliberation. In this study, we test how direct citizen participation by means of participatory budgeting (PB) affects the financial condition of local governments. We use a sophisticated concept of financial condition that encompasses various abilities of local government. We measure the degree of citizen participation as the availability of institutional mechanisms associated with different levels of inclusiveness and authorities determined by South Korean local government ordinances of formal budget participation. Our empirical analysis based on South Korean local governments’ data between 2012 and 2019 reveals that a PB institution with higher participation level further worsens the local financial condition. The adverse effects are mostly identified in the mid-term and long-term financial conditions, whereas the short-term financial condition remains unaffected. The findings imply that direct participation in theory corrects mismatches between bureaucratic and citizen priorities, but, in practice, the citizens may inappropriately direct mid- and long-term oriented public investment and debt management.

BUDGET PARTICIPATION: INTERACTION EFFECTS OF WORK ENGAGEMENT AND EMPOWERMENT

This study investigates the two-way interaction effects of work engagement and empowerment on the degree of employees' budget participation industry in Scotland. Data are collected from 159 employees via an online questionnaire and analyzed using multiplicative regression analysis. The results confirm the presence of a two-way interaction effect between work engagement and empowerment on the degree of budget participation at a statistically significance level (p = 0.0002). Further analysis indicates that the higher the empowerment, the greater its enhancing effect on the positive relationship between work engagement and the degree of employees' budget participation. This study provides one of the first empirical evidence of a contingent relationship between work engagement and budget participation over the range of the level of empowerment. Consequently, the results have contributed insights to the literature in facilitating our understanding of both the moderating role of empowerment and extending the boundary conditions on work engagement and budget participation association. Human resource personnel and management can consider the application of empowerment as a potential intervention strategy to boost the productivity and performance of employees resulting from the latter's increased participation in the budget-setting process.

Pengaruh Partisipasi Anggaran, Evaluasi Anggaran dan Kejelasan Tujuan Anggaran Dana Desa terdapat KinerjaAparatur Pengelolaan Dana Desa (Studi di Kecamatan Nisam Antara)

This study aims to examine budget participation, budget evaluation and the clarity of village fund budget objectives on the performance of village fund management officials in Nisam Antara District. The research location was in Nisam Antara District which consisted of Gampong Alue Papeun, Gampong Blang Jrat, Gampong Alue Dua, Gampong Darussalam Gampong Blang Pohroh, and Gampong Seumirah. The data used in this study are primary data with a sample of 79 people. Data processing is carried out with the help of multiple linear regression equation models. The results showed that: Partially budget participation, evaluation of the village fund budget and clarity of village fund budget objectives have positive and a significant effect on the performance of village fund management officials in Nisam Antara District. Simultaneously budget participation, budget evaluation, and clarity of village fund budget objectives have a significant effect on the performance of village fund management officials in Nisam Antara District.

Managerial Performance Improvement Strategy Based on Budget Participation

Regional autonomy has led to the decentralization of health services. The impact of the decentralization of health services is the emergence of differences between provinces and districts/cities in terms of the status of funding sources and changes in the structure of the health system in the regions. The main purpose of this study is to examine the relationship between budgetary participation and managerial performance in a public sector organization. It also attempts to examine whether organizational commitment and perception of innovation mediate the budgetary participation and performance relationship. As one of the government-owned public sector organizations in charge of health issues, Semarang City Health Office became the public spotlight regarding budget and performance. The study was conducted at Semarang City's Health Office, and all of the Public Health Centers, the sample size used is 60 echelon officers, using path analysis. The analysis results indicate that Budgetary participation affects managerial performance via the mediating variable of organizational commitment but not perception of innovation. There is a direct relationship between budgetary participation, managerial performance, organizational commitment, and perception of innovation Keywords: Budgetary, managerial performance, commitment, innovation, public sector. JEL Classification: H51, H61, R10

Locus of Control as Budget Slack Moderator: The Role of Ethical Leadership and Budget Participation

Locus of Control as Budget Slack Moderator: The Role of Ethical Leadership and Budget Participation

ROLE OF ORGANIZATIONAL POLITICS IN THE RELATIONSHIP OF PARTICIPATIVE BUDGETING WITH BUDGETARY SLACK AND PERFORMANCE BASED BUDGETING

The aim of this study is to examine the effect of Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in the public sector; examine the effect of Budgetary Slack on Performance Based Budgeting. This study examines data using a causal model with Partial Least Square (PLS) statistical analysis tools. The data used in this study are primary data from all Regional Apparatus Organizations (OPD) in Banyuwangi Regency involved in the local government budget process. Population screening based on the criteria set so that there are 64 samples of respondents involved in the budgeting process of local government organizations in Banyuwangi. The results showed that Participative Budgeting has no effect on Budgetary Slack; Organizational politics as a moderator predictor that has a positive effect on the relationship between participative budgeting and Budgetary Slack; There is no significant relationship between Budgetary Slack and Performance Based Budgeting. The research results are expected to be a development of literature and accounting studies in the field of government budgeting. Practically, the results of the study can be used as a reference for better budgeting so as to create an effective, efficient, and economical b udget and can reduce the slack that occurs.

PECULIARITIES OF AGRARIAN ENTREPRENEURSHIP IN THE CONTEXT OF DECENTRALIZATION

The article examines the peculiarities of development of agrarian entrepreneurship under the influence of strengthening the role of local authorities and changes in the regulatory framework for land resources. 83% of Ukraine's land is used for agricultural purposes. Changes in land ownership, transformation of the state governance system, and constant demand for agricultural products have contributed to the differentiation of entrepreneurial structures and their potential capabilities. The economic level of the agricultural sector is represented by small, medium and large enterprises. It is proved that agricultural entities with the number of employees from 10 to 249 people form the bulk of the industry's income. It is found that the greatest transformations in the period of decentralisation in the agricultural business have been experienced by state-owned enterprises, production cooperatives, and business associations. An objective assessment of the activities of agroholdings is provided and their impact on local development is determined. In the context of decentralization of governance in communities, it is advisable to develop projects to intensify entrepreneurial activity. To form a capable community, it is necessary to: create an appropriate business environment, investment climate, and propose land development projects located within the community. Introduce strategic management of existing and creation of new communal enterprises in order to provide income to a special community budget. Create a participatory budget to plan rural development and support the initiative of its residents. Cooperation between agricultural holdings and local authorities should strengthen the activation of small businesses in the countryside, solving social, environmental, and economic problems of communities. Effective implementation of the decentralization reform is impossible without public support. We believe that participation budgets, which are involved in the implementation of agricultural projects, are capable of solving the tasks of sustainable development of communities.

Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack

Purpose: This study aims to empirically see how participation in village government budgeting has an impact on managerial performance and budgetary slack, as well as to analyze the role of job relevant information in moderating the effect of budgetary participation on managerial performance and budgetary slack Methodology/approach: This research is a quantitative research. Data analysis used a variant-based Structural Equation Model (SEM), namely Partial Least Square (PLS) or commonly called SEM-PLS. The total sample is 178 Village Heads in Pamekasan Regency, East Java. Findings: The results of the study show that participation in budgeting has a positive effect on managerial performance and budgetary slack. Job relevant information also has a positive effect on managerial performance and budgetary slack Practical implications: Unique findings show that job relevant information is not a moderation between budgeting participation and managerial performance and budgetary slack. Originality/value: The novelty of this research lies in job relevant information as a moderating variable on the relationship between budgeting participation and managerial performance and budgetary slack simultaneously, which has never been done in previous research. Besides that, this research is focused on village government which, according to researchers, is still receiving less attention.

Determinan Kinerja Penyerapan Anggaran Unit Kerja Perguruan Tinggi Negeri di Kota Semarang

Absorption of the budget has a significant role as a driver of the economy and driving the pace of economic growth, especially government spending. The Covid-19 pandemic affected the health and economic sectors, which experienced a decline in economic growth. The delay in the absorption of the government budget will impact the preparation of benefits that the community will obtain. Apart from being a lever for economic growth, optimal budget absorption is a measure of the government's success in financial management to realize Good Governance. This study focus on analyzed the effect of participation, planning, and human resources on the performance of budget absorption with organizational commitment as a moderating variable. This research is a quantitative research design. The data collection method used a questionnaire or questionnaire. The population in this study is a budget work unit that manages finances as a whole at the Public Service Agency State Universities in Semarang City. The data analysis used descriptive analysis and inferential analysis technique Moderated Regression Analysis (MRA) with absolute difference value test method using IBM SPSS software. The results of this study indicate that budgetary participation and planning positively affect the performance of budget absorption. In contrast, the competence of human resources does not affect the performance of budget absorption. The study's results partially show that the participation, planning, and competence of human resources positively affect the performance of budget absorption. Empirically also proves that organizational commitment and moderating the effect of participation, planning, and competence of human resources on the performance of budget absorption.

Decentralization and Managerial Performance: A Mediated Budget Participation on the Village Government in West Halmahera Regency

The research aimed to examine the budgetary participation variable as a mediator on the relationship between decentralization and managerial performance. The sample was determined using a purposive sampling method with the consideration of being involved in budgeting. They were village heads in 159 villages in West Halmahera Regency. The data were collected by a survey with a questionnaire. The used analytical tools are simple regression and hierarchical regression as a statistical analysis and IBM SPSS statistics version 24. The results showed that budgetary participation fully mediates the relationship between decentralization and managerial performance. The conclusion provides three main contributions as well as their implications, namely providing new findings related to budget participation as a mediating variable, terms of age at work, and the level of education.

Participatory budgeting as democratization? The post-bankruptcy democratization of Vallejo, California

Theorists often suggest that participation within the political process is a necessary component of a democratic society. Participation enables power to be distributed throughout society thus ensuring some degree of political equality, a core premise of democracy. Over the past decade, a novel form of citizen participation within city budgeting that was developed in Porto Alegre, Brazil—participatory budgeting—has become an increasingly popular tool for democratizing cities. Participatory budgeting is now used to bring the management of city business, or at least parts of it, back under the control of residents. This article examines the introduction and evolution of participatory budgeting in the City of Vallejo, California. In 2012, Vallejo became the first U.S. city to operate participatory budgeting on a city-wide scale. Introduced after Vallejo’s contentious 2008 bankruptcy, participatory budgeting was implemented to make the city’s government more transparent, accountable and people-led. Each year, around 500 city residents have directly engaged in the process, and all residents vote on which resident-proposed projects they would like to see funded. The City of Vallejo can therefore claim that participation within city government has been increased and enhanced in meaningful ways. However, a critical assessment of Vallejo’s participatory budgeting project questions the extent to which it can be considered an act of democratization. Over its first five cycles of funding, the ability of the project to more equally distribute political power has diminished. Without organized citizens pushing for, and participating in, the process, established political coalitions have reasserted themselves, returning the city’s spending to pre-bankruptcy, pre-participatory budgeting patterns. The lesson of Vallejo’s participatory budgeting experiment is therefore that state-inspired participation in budgeting, even in a more radical form, does not necessarily ensure democratization.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA APARATUR : STUDI LITERATUR

This article examines in the literature the factors that influence apparatus performance. This research uses data sources obtained through collecting research results from journal articles published on Google Scholar in 2018-2022. The results show that performance can be influenced by self-efficacy, participation in budgeting, information technology utilization, and competence. When an individual has high self-efficacy, is involved in preparing a budget, uses technology, and has appropriate competencies, his performance will increase. From these results it appears that this research has the potential to be reviewed through qualitative or quantitative methods using primary or secondary data.
 self efficacy, Participation in Budgeting, Utilization of Information Technology, Competence, Performance

FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENYERAPAN ANGGARAN DI BALAI BESAR KONSERVASI SDA JAWA BARAT

The State Revenue and Expenditure Budget as an acceleration of budget implementation is needed to support sustainable national development programs by optimizing the role of state revenues and expenditures, especially Ministry/Institution revenue and spending on economic growth each year. A good understanding of the mechanisms for compiling Ministry/Institution budgets is very important to be understood by various parties, especially in the framework of achieving optimal work unit goals and functions. The aim of the study was to find out the condition of stakeholder participation in budgeting, the budget revision process and how these factors affect the effectiveness of budget spending at the West Java Natural Resources Conservation Center (BKSDA). The research methodology is descriptive quantitative using primary data collected from users of the West Java Province BKSDA budget for the period 2019 to 2021. The data collection method is questionnaire interviews. The results of the study show that some budgetary participation has a significant effect on the effectiveness of budget absorption, but partial budget revisions have no significant effect on the effectiveness of budget spending. Meanwhile, simultaneous budget participation and budget revision affect the effectiveness of budget absorption. The policy of participation in budget preparation and budget revision needs to be further enhanced by the BKSDA of West Java Province so that the achievement of the effectiveness of budget absorption can be more optimal
 Keyword: Participation, Revision, Budget Absorption Effectiveness

Pengaruh Penerapan Sitem Informasi Akuntansi, Prtisipasi Penyusunan Anggaran, Pengawasan Fungsional, Komitmen Organisasi dan Budaya Organisasi terhadap Kinerja Instansi Pemerintah Daerah

This research is an empirical study that aims to test and prove the effect of applying accounting information systems, budgeting participation, functional oversight, organizational commitment, and organizational culture on the performance of local government agencies. This research was conducted in 44 OPDs in Pekanbaru City. The data used is primary data with questionnaire data sources. The sample for this study was 108 respondents using the saturated sample method, but only 93 (86.11%) respondents who filled out the questionnaire completely and could be processed. The analytical tool used in this research is using the SPSS program. Based on the analysis and testing of the partial t test hypothesis, it can be concluded that for variables (1) Application of Accounting Information Systems, (2) Participation in Budgeting, (3) Functional Supervision, (4) Organizational Commitment, and (5) Organizational Culture Has a Significant Influence Against the Performance of Local Government Agencies.

Türkiye’de Yerel Bütçeleme Sürecinde Belediyeler ile STK’lar Arasındaki Aktif Katılımcılık İlişkisinin Analizi

This study focuses on the relationship between NGOs’ active participation in municipal budgeting and their perception of budget efficiency. Our research estimates the relationships among transparency, trust in the municipality, NGOs' active participation, responsibility, and budget efficiency perception via the structural equation model. The findings indicate that active participation plays a key role in the model and directly affects the perception of budget efficiency. Besides, increased active participation, NGOs' responsibility, and trust positively affect budget efficiency perception. Transparency mediated through active participation and trust affects the perception of budget efficiency. Trust, transparency, and responsibility positively affect active participation.

THE EFFECT OF BUDGETING PARTICIPATION AND ORGANIZATIONAL COMMITMENT ON THE PERFORMANCE OF LOCAL GOVERNMENT INSTITUTIONS

The study aims at determining the effect of budgetary participation and organizational commitment on the performance of local government institutions in Subang District SKPD. The sampling technique used was a survey method with a descriptive and verification approach with a type of questionnaire distributed to 27 SKPD in Subang Regency. Participation in budgeting had a significant effect on the performance of local government institutions while organizational commitment also had a significant effect on the performance of local government institutions in the SKPD of Subang Regency Government.

The Effect of Budgetary Participation and Organizational Culture on Managerial Performance With Work Motivation As a Moderating Variable

This study aims to examine the effect of budgetary participation and organizational culture on managerial performance with work motivation as a moderating variable. This research is a quantitative study that tests the hypothesis: the effect of budgetary participation on managerial performance, the influence of organizational culture on managerial performance, tests the hypothesis of the relationship between budgetary participation and managerial performance with work motivation as a moderating variable and tests the hypothesis of the relationship between organizational culture and managerial performance, work motivation as moderating variable. The data used is primary data collected through a questionnaire survey. This study used a sample of 70 respondents from the Malacca district government office. Data analysis used multiple linear regression analysis and interaction test or moderation regression analysis (MRA). The results of the study show that budgetary participation has a significant positive effect on managerial performance. Organizational culture has a significant positive effect on managerial performance. The results also show that work motivation moderates the relationship between budgetary participation and managerial performance and work motivation moderates the relationship between organizational culture and managerial performance.