THE INFLUENCE OF BUDGET PARTICIPATION ON REGIONAL GOVERNMENT PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AND ORGANIZATIONAL CULTURE AS MODERATION VARIABLES
(Empirical Study on Regional Apparatus Organization (OPD) Bungo District Service)
Main Article Content
Ronika Putri Ayu*
Yudi
Muhammad Gowon
This study aims to investigate the influence of budget participation on the performance of government areas, with organizational commitment as a moderating factor, and organizational culture as a moderator within the Regional Apparatus Organizations (OPD) Department in Bungo Regency. The population for this study consists of the Regional Apparatus Organizations (OPD) Department in Bungo Regency. The research sample was selected using the saturated sample method, which involves using the entire population as the research sample from 18 Regional Apparatus Organizations (OPD) Departments in Bungo Regency. The research employs a quantitative method, and primary data were collected through distributed questionnaires to respondents. This study found that involvement in budget decisions significantly impacts local government effectiveness. The influence of organizational culture on this relationship was also observed. However, there was no evidence of organizational commitment moderating this relationship. The coefficient of determination (R Square) indicates that regional government performance is influenced by budget participation, organizational commitment, organizational culture, and their interactions. These factors explain approximately 52.5% of the variation in government performance, with the remaining 47.5% attributed to unidentified factors outside the model.
Altay, N., Gunasekaran, A., Dubey, R., & Childe, S. J. (2018). Agility and Resilience as antecedents of Supply Chain Performance under moderating effects of Organizational Culture within the Humanitarian Setting: A Dynamic Capability View. Production Planning and Control , 29 (14), 1158–1174.
Anggadini, SD, Wulansari, L., & Damayanti, S. (2021). The Influence of Budget Participation and Organizational Commitment to the Performance of Regional Government Apparatus. International Journal of Management Science and Information Technology (IJMSIT) , 1 (2), 6–19.
Audit Board of the Republic of Indonesia. (2019). Jambi City BPK LHP . 65 .
Darmawati, Ruslan, M., & Marjuni, S. (2019). The Role of Accounting Information in the Government Sector: Perspective Agency Theory. Economics Bosowa Journal , 5 (001), 515–527.
Fara, N., Soleman, R., & Honor, A. (2018). The Effect of Internal Control and Regional Financial Management with Organizational Commitment as a Moderating Variable. Journal of Accounting Research , 5 (2), 74–89.
Ghozali, I. (2018). Multivariate Analysis Application with the IBM SPSS 25 Program . Semarang: Diponegoro University Publishing Agency. 2018.
Ghozali, I., & Latan, H. (2015). Partial Least Square, Engineering Concepts, and Applications Using the SmartPLS 3.0 program for Empirical Research (pp. 25–105). Semarang: Diponegoro University Publishing Agency.
Hair, J.F., Hult, G.T., Ringle, C., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) - Joseph F. Hair, Jr., G. Tomas M. Hult, Christian Ringle, Marko Sarstedt. In Sage .
Hariani, S., & Veny. (2018). Mercu Buana University, Jakarta. Profita: Scientific Communication in Accounting and Taxation, Mercu Buana University, Jakarta , 11 (2), 1–10.
Harruma, I. (2022). APBD Preparation Mechanism .
Kamaroellah, A. (2014). Introduction to Organizational Culture (Concepts, Implementation Strategies, and Benefits) . Radja Library.
Karno, DKS, & Alliyah, S. (2021). The Influence of Local Government Characteristics and BPK Audit Opinion on the Financial Performance of District/City Governments in Central Java Province . 3 (1), 40–55.
Kemenpan RB. (2022). Performance Report of the Ministry of State Apparatus Empowerment and Bureaucratic Reform .
Mahfud MD. (2021). Ministry of State Apparatus Empowerment and Bureaucratic Reform - Commitment to Mindset, Causes of Not Yet Optimal Bureaucratic Reform . https://www.menpan.go.id/site/berita-terkini/komitmen-besar-pola-jiwa-pembebab-belum-optimalnya-rebesar-burocracy
Mahsun, M. (2014). Public Sector Performance Measurement First Edition . BPFE-YOGYAKARTA.
Mardaniati, D., Basri, YM, & Rasuli, M. (2020). The Effect of Participation in Budget Preparation and HR Innovation on the Performance of Government Officials: Organizational Commitment and Organizational Culture as Moderating Variables (Study at the Riau Provincial Government). Pekbis Journal , 12 (1), 13–24.
Matkó, A., & Takács, T. (2017). Examination Of The Relationship Between Organizational Culture And Performance. International Review of Applied Sciences and Engineering , 8 (1), 99–105.
Metin, K., & Aslin, K. (2018). The Relationship between Organizational Commitment and Work Performance: a Case of Industrial Enterprises. Journal of Economic and Social Development (JESD) , 5 (1).
Nikpour, A. (2017). The impact of organizational culture on organizational performance: The mediating role of employees' organizational commitment. International Journal of Organizational Leadership , 6 (1), 65–72.
Rinaldi, Agustin, H., & Sari, VF (2020). The Effect of Budget Participation on Budget Gaps with Organizational Commitment as a Moderating Variable. Journal of Exploratory Accounting , 2 (1), 2299–2313.
Rivito, A., & Mulyani, S. (2019). The Effect of Budget Participation on Local Government Performance with Organizational Commitment as Moderating Variable. Journal of Accounting Auditing and Business , 2 (2), 13.
Sarmigi, E., & Maryanto, M. (2020). The Influence of Regional Financial Management and Good Governance on the Performance of the Regional Government of Kerinci Regency. Journal of Economic Appreciation , 8 (1), 153–162.
Sugiyono. (2017). Quantitative, Qualitative, and R&D Research Methods . Bandung: Alphabeta.
Sumarsono, S. (2010). Government Financial Management First Edition First Printing . Science House. https://doi.org/Nahkoda Leadership in conservation organizations
Syarif, Darman, Yusuf, & Mardiana, R. (2018). Organizational Commitment Definition, Influenced & Influencing . Nas Media Library.
Tahar, A., & Kuncahyo, HH (2020). The Influence of Organizational Commitment, Participation in Budget Preparation, and Compensation on the Performance of Regional Government Agencies. Indonesian Accounting and Business Review , 4 (2), 45–55.
Turalaki, S., Tinangon, J., Wokas, H., Accountability, P., Accountability, P., Transparency, AND, Against, P., Economy, F., Business, D., & Accounting, J. ( 2017). The Influence of Public Accountability and Transparency on Service Performance at the South Minahasa Regency Revenue Service. EMBA Journal: Journal of Economics, Management, Business And Accounting Research , 5 (2), 1182–1192.
Zeyn, E., & Nuraeni, N. (2023). The Effect Of Budgeting Participation And Organizational Commitment On The Performance Of Local Government Institutions. Journal of Contemporary Accounting Research , 15 (1), 121–128.