Participatory Budgeting Role in Improving the Performance of Managerial Head of Department East Java

Abstract

This study aims to analyze the role of participatory budgeting in improving the performance of managerial leadership of the Office of East Java province after being moderated by variable organizational commitment and the perception of innovation.The results of the study serve as a development of the science of public sector budgeting and guidelines for the government's efforts in improving the credibility of local government agencies.The study population is in charge of the budget, namely Echelon III Office of East Java province as many as 130 people and saturate the sample set. The research instrument was a questionnaire and analyzed using Moderated Multiple Regression. Of the 105 questionnaires were successfully analyzed, it was concluded that participatory budgeting can improve managerial performance.The results of the analysis demonstrate that organizational commitment able to moderate the role, while the perception of innovation is not able to moderate the role of participatory budgeting in improving managerial performance.

Pengaruh Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam

“…This statement is further strengthened by previous research conducted by Oginga (2018); Sukandani & Istikhoroh (2016); and Wampler (2007) which state that budgeting participation involves the community in budgeting as a form of democratization and accountability. Budgeting participation also shows how the level of participation and influence of a person in the budgeting process (Kahar et al, 2016).…”

“…This is confirmed by the theory of participatory communication, communication is used to involve people in making decisions, such as the budget as one example. Usually, this is done by government agencies as a result of the research by Oginga (2018) and Sukandani & Istikhoroh (2016) with reasons of accountability and transparency. Meanwhile, according to Tanase (2013) that most companies are doing budgeting participation in order to make people in the companies for having an important role as the part of the company.…”

Relationship between Teachers' Participation and Management Outcomes in Primary Schools in Pader District, Uganda

“…While Omobude and Igbudu's (2012) study concentrated on the impact of teachers' level of participation in decision-making on their job performance in public and private schools, the current research extended this inquiry to examine the connection between teachers' levels of participation and the outcomes in management status within primary schools in Pader District. Sukandani and Istikhoroh (2016) conducted a study on the implementation of participatory budgeting with the aim of enhancing the performance of departmental managerial heads in East Java. The financial management aspects covered in the study included budget preparation, accounting, and auditing, specifically focusing on expenses related to transport, materials, equipment, stationery, and remuneration.…”

“…The results revealed a significant statistical distinction between participatory budgeting and both managerial performance (Beta = 0.212, t= 2.889, P= 0.005) and organizational commitment (t= 2.289 = 0.014). Sukandani and Istikhoroh (2016) centered their study on participatory budgeting's impact on enhancing the performance of departmental managerial heads. In contrast, the current research advanced this inquiry by establishing the relationship between teachers' levels of participation and the outcomes in management status within primary schools.…”

The Mediating Effect of Organizational Climate on the Relationship between Performance Appraisal System and Organizational Commitment: Case Study - Gaza Electricity Distribution Corporation

“…Committed employees can enhance growth and quality in the organization, but on the contrary, lack of committed employees in an organization can decrease the quality of products and services and reduce the organization's performance (Ra ee et al, 2015). Organizational commitment can also be indicated as an employee's preference for a company and desire to remain a part of that company (Sukandani & Istikhoroh, 2016) as well as it is the quali ed power of an employee's personality with and participation in an organization (Estiningtyas & Darmanto, 2018).…”