The study aims to reveal the effect of budgetary participation and leadership style on managerial performance as well as the influence of job relevant information in strengthening the influence of budgetary participation relationships and leadership style on managerial performance. Sources of data in the study using a questionnaire distributed to 43 West Lombok Regency OPD. The results showed budget participation and leadership style involved managerial performance and the original sample value showed positive budget participation and leadership style related to the direction of managerial performance, work related information did not support job relevant information did not support improvement of leadership style on managerial performance and sample value Original shows negative. SYUKRI, M., SURASNI, N.K. FRKAN, L.M. PENGARUH PARTISIPASI ANGGARAN... 979 PENDAHULUANAnggaran merupakan suatu instrumen penting di dalam organisasi bisnis (laba) maupun dalam organisasi pemerintahan (nirlaba). Anggaran sendiri merupakan bagian dari aktivitas yang dilakukan secara rutin dan terus-menerus. Menurut (Mardiasmo, 2002:61) anggaran merupakan instrumen akuntabilitas atas pengelolaan dana publik dan pelaksanaan program-program yang dibiayai dengan uang publik. Dalam akutansi pemerintahan, anggaran merupakan dasar pelaksanaan suatu kegiatan yang dapat dibiayai oleh keuangan negara/daerah ((Bahtiar Arif dan Iskandar, 2009:121). Selain itu partisipasi dalam penyusunan anggaran salah satu unsur yang sangat penting yang menekankan pada proses kerjasama dari berbagai pihak, baik bawahan maupun manajer level atas. Partisipasi anggaran akan melibatkan dua kelompok atau lebih yang mempengaruhi dalam pembuatan keputusan dimasa akan datang pada suatu organisasi untuk meningkatkan kinerjanya.Partisipasi penyusunan anggaran dilakukan dengan tujuan agar anggaran yang ditetapkan nantinya bisa sesuai dengan keadaan yang terjadi. Dengan demikian penyusunan anggaran secara partisipatif diharapkan akan meningkatkan kinerja manejerial (Sucitrawati dan Sari 2017). Kinerja manajerial dalam suatu proses penyusunan anggaran tersebut, baik secara langsung maupun tidak langsung akan meningkatkan kesadaran mereka akan tugas dan tanggung jawab yang telah dibebankan. Hal ini juga akan menimbulkan komitmen tersebut bahwa anggaran yang disusun itu juga merupakan tujuan mereka. Dengan demikian, hasil yang didapat dari penyusunan anggaran itu akan dapat merefleksikan tujuan dari semua pihak yang terlibat dalam organisasi.Selain anggaran, gaya kepemimpinan juga dapat menjadi pedoman yang baik dalam meningkatkan kinerja manajerial dan cukup efektif dalam memberikan pengarahan kepada bawahan untuk mencapai tujuan organisasi, meningkatnya kinerja manajerial dalam suatu organisasi, secara langsung maupun tidak langsung akan berdampak pula kepada kinerja organisasi tersebut secara keseluruhan. Semakin baik terlihat kinerja manajerial, maka bisa dikatakan semakin baik pula kinerja organisasi tersebut. Untuk organisasi pemerintahan (nirlaba), semakin baik kinerja man...

The purpose of this study is to find out and describe the Incentives and Employee Performance at the Jambi City Mexsicana Hotel, and to determine the effect of the Incentives on the Employee Performance at the Jambi City Mexsicana Hotel. The type of data needed and collected in this study is quantitative data. The object of this study is the employee of the Mexsicana Hotel Jambi City. Sources of data in this study were employees of the City of Mexsicana Hotel Jambi taken through interviews by distributing questionnaires, data, and information obtained analyzed descriptively, to analyze employee responses to incentives for performance using a 5-choice scale. Based on the results of the regression analysis it was concluded that the regression equation Y = 32.316 + 0.154X + e. The correlation coefficient (R) of the independent variable is 0.767. This value indicates that the incentive relationship on Mexsicana Hotel Jambi Erat employees' performance is 0.767. While the coefficient of determination (R2) of 0.589 it means that the variation of change in Y is influenced by changes in X by 58.9%. So the magnitude of the effect of incentives on the performance of employees of the City of Mexsicana Hotel Jambi is 58.9% while the remaining 41.1% is influenced by other factors outside this study. Partially, there is an effect of incentives on the performance of Mexicicana Hotel Jambi City employees. This is indicated by the value of incentive thitung of 2.171 and ttable of 2.034 from the comparison results it can be seen that tcount is greater than ttable (thitung> ttable). Then H0 is rejected and Ha is accepted. By comparing the magnitude of the level of significance (sig) of research with a significant level of 0.05 then 0.002 <0.05 so that it can be said that there is a significant effect between incentives on the performance of employees of Mexsicana Hotel Jambi City. For the management of the City of Mexsicana Hotel Jambi, it is hoped that incentives can be noticed and increased in terms of employee performance. So that incentives for employee performance can be better in the future. Next researchers are expected to be able to conduct research using different variables from the variables studied.

This study aims to determine the effect of leadership style and organizational climate on the performance of lecturers at Batanghari University, Jambi. This study uses a quantitative approach with the form of correlational research which explains the relationship of each independent variable with the dependent variable, either individually or collectively, and makes predictions for the dependent variable on each independent variable. With the regression equation Y = 3,120 + 0.453 X1 + 0.494 X2 + 0.010 X3 From the above equation, it can be seen that if the leadership style can be more effective by one unit, the lecturer performance will increase by 0.453; Likewise with the organizational climate, if the organizational climate is better by one unit, the lecturer's performance will increase by 0.494, something that is not much different from motivation, namely if the motivation is increased by one unit, the performance will increase by 0.010. This means that leadership style, organizational climate and motivation have a positive correlation with lecturer performance. Therefore, it is expected that these three components (X1, X2 and X3) can be optimally improved. The results of simultaneous hypothesis testing show that the value of F count is 33.110 at the level of freedom of 95 and α = 5% greater than F table 2.02439. or sig F 0.000 <0.05, this means that simultaneously or collectively, leadership style, organizational climate and motivation have a significant effect on lecturer performance at the University of Batanghari Jambi.

The purpose of this study is to determine and describe the work environment and teacher performance at SMP N 24 Jambi City and to verify the effect of the work environment on teacher performance at SMP Negeri 24 Jambi City. The population used is the total number of teachers of SMP Negeri 24 Jambi City, amounting to 44 people. the sample is part of the population that is used as the object of research. The sample in the study was all teachers of SMP Negeri 24 Jambi City, totaling 44 people. Data collection methods in this study are field research and library research, in this study using descriptive analysis methods. Descriptive analysis method provides a systematic structure in organizing the data as well as objective answers and the data is presented in the form of an average, scale range. It is known that the constant value of 0.411 means that if the work environment variable (X) is 0 then the performance variable (Y) is 0.411. Furthermore, with the simple linear regression equation above, there is a positive value for the regression coefficient of the work environment variable, which is 0.657. work (X) is positive if there is a change in the work environment variable, it will cause a unidirectional change in the teacher performance variable. In this study, it can be analyzed the magnitude of the influence of the work environment on teacher performance that is equal to 0.657. it means that if the work environment (X) on teacher performance at SMP Negeri 24 Jambi City increases by 1%, the teacher's performance will increase 65.7%