Pengaruh Partisipasi Anggaran terhadap Kinerja Aparatur Pemerintah

Yanida, Maria; Sudarma, Made; Rahman, Aulia

doi:10.18202/jamal.2013.12.7205

Cited by 5 publications

(5 citation statements)

References 30 publications

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“…Partisipasi pegawai dalam proses penyusunan anggaran akan menumbuhkan tanggung jawab yang lebih tinggi dalam diri pegawai tersebut. Ini dikarenakan ketika anggaran dirancang secara partisipatif, maka pegawai akan menginternalisasi tujuan organisasi dengan rasa tanggung jawab (Yanida et al, 2013).…”

Section: 2unclassified

Determinan Kinerja Manajerial Pemerintah Desa Di Kabupaten Bantul

Sofyani

Ardiyanto

2022

JAA

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This study aims to empirically examine the effect of management commitment, budgetary participation, and internal control systems implementation on the managerial performance of the village government. The population of this study were all villages in Bantul Regency in which 32 villages were selected as samples. The sampling technique uses the convenience sampling. Research data in the form of primary data obtained by distributing questionnaires directly to respondents. The data analysis technique employs multiple linear regression. The classical assumption test on the research data has been carried out prior to hypothesis testing. The results show that there are no classical assumption problems in the research data, so that hypothesis testing can be carried out. The results show that management commitment, budgetary participation, and internal control system implementation positively influence the managerial performance of the village government. The results of this study provide practical implications that are significant to consider for village governments to improve their managerial performance.

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Section: 2unclassified

Determinan Kinerja Manajerial Pemerintah Desa Di Kabupaten Bantul

Sofyani

Ardiyanto

2022

JAA

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“…Thus, the company's goals can be well-achieved. The studies executed by Nor (2007), and Yanida et al (2013) find out that budgetary participation has a positive correlation with the state apparatus performance. In addition, the studies undertaken by Brownell (1982); Brownell and McInnes (1986); Frucot and Shearon (1991); Wagner (1994); Chong and Wing (2003); Frucot and White (2006);and Lopez, et al (2007) show a positive and significant correlation between the budgetary participation and the managerial performance.…”

Section: The Effect Of Budgetary Participation On the Managerial Perfmentioning

confidence: 99%

The Effect of Budgetary Participation, Organizational Commitment, and Leadership Styles on the Employees’ Performance

Sistiyan

Palikhatun

Payamta

2019

SJOM

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Aim -This study aimed at gaining the empirical evidence vis-a-vis the effect of budgetary participation, organizational commitment, and leadership styles on the employees’ performance. Design -This study made use of the primary data garnered from questionnaires distributed to the employees who were directly engaged in the preparation of budget within the work units in working area of the state treasury service office (in Indonesian language known by Kantor Pelayanan Perbendaharaan Negara and abbreviated as KPPN) of Surakarta. The work units covered several regions such as Surakarta, Sukoharjo, and Wonogiri. This study incorporated 80 work units under both ministry and institution. Of 165 questionnaires which were distributed, 116 pieces were returned and could further be analyzed. The independent variables in this study fell into budgetary participation, organizational commitment, and leadership styles, whereas the dependent variable was the employees’ performance. Findings -The results indicated the following details: 1) budgetary participation had a positive effect on the employees ‘performance; 2) organizational commitment had a positive effect on the employees’ performance; 3a) the authoritarian leadership style had no effect on the employees’ performance; 3b) the democratic leadership style had a positive effect on the employees’ performance; and 3c) the laissez-faire leadership style had no effect on the employees’ performance.

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“…Diperlukanl adanya penelitianl untukl membuktikanl secaral empiris adanyal pengaruh danl keterkaitan lantar lvariabel-variabel ltersebut. Penelitian ini merupakan replikasi penelitian (Yanida et al, 2013) tentang pengaruh partisipasi anggaran terhadap kinerja Aparatur pemerintah. Adapun yang membedakan penelitian terdahulu dengan penelitian sekarang adalah adanya variabel moderating dalam penelitian ini yaitu variabel motivasi dan kepuasan kerja.…”

Section: Pendahuluan 11 Latar Belakang Penelitianunclassified

Motivasi Dan Kepuasan Kerja Sebagai Variabel Moderating Terhadap Pengaruh Partisipasi Penyusunan Anggaran Pada Kinerja Aparat Pemerintah Kapubaten Tanjung Jabung Timur (Studi Pada Satuan Kerja Perangkat Daerah (Skpd) Kabupaten Tanjung Jabung Timur)

Ayu C,

Enggar Diah Puspa,

Kusumastuti

2023

JAKU

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Penelitian ini bertujuan untuk menganalisis pengaruh Partisipasi dalam penyusunan anggaran berpengaruh tidaknya terhadap kinerja Kinerja Aparat Pemerintah, berpengaruh tidaknya terhadap kinerja Kinerja Aparat Pemerintah dengan Motivasi sebagai variabel moderating, Kepuasan Kerja sebagai variabel moderating pada Kabupaten Tanjung Jabunng Timur, Provinsi Jambi. Alat analisisnya adalah Analisis PLS dengan menggunakan aplikasi Smart PLS. Hasil penelitian bahwa Partisipasi anggaran berpengaruh positif dan signifikan terhadap kinerja aparat Pemerintah, Motivasi kerja tidak berpengaruh signifikan terhadap kinerja apparat Pemerintah, Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja apparat Pemerintah, Partisipasi anggaran berpengaruh positif dan signifikan terhadap motivasi kerja pada pegawai di Pemerintah, Partisipasi anggaran berpengaruh positif dan signifikan terhadap kepuasan kerja pada pegawai di Pemerintah, Partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja aparat dengan motivasi kerja sebagai variabel moderating pada pegawai di Pemerintah dan Partisipasi anggaran berpengaruh positif dan signifikan terhadap kinerja aparat dengan kepuasan kerja sebagai variabel moderating pada pegawai di Pemerintah Kabupaten Tanjung Jabung Timur, Provinsi Jambi.

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Pengaruh Partisipasi Anggaran terhadap Kinerja Aparatur Pemerintah

Cited by 5 publications

References 30 publications

Determinan Kinerja Manajerial Pemerintah Desa Di Kabupaten Bantul

Determinan Kinerja Manajerial Pemerintah Desa Di Kabupaten Bantul

The Effect of Budgetary Participation, Organizational Commitment, and Leadership Styles on the Employees’ Performance

Motivasi Dan Kepuasan Kerja Sebagai Variabel Moderating Terhadap Pengaruh Partisipasi Penyusunan Anggaran Pada Kinerja Aparat Pemerintah Kapubaten Tanjung Jabung Timur (Studi Pada Satuan Kerja Perangkat Daerah (Skpd) Kabupaten Tanjung Jabung Timur)

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