scholarly journals The Impact of Budget Participation towards Managerial Performance: Job Satisfaction and Perception of Innovation as the Intervening Variables (A Case Study for the Regional District Organization (OPD), Districts of Kudus)

2019 ◽  
Vol 2 (2) ◽  
pp. 138
Author(s):  
Nanik Ermawati ◽  
Diah Ayu Susanti ◽  
Zamrud Mirah Delima
Keyword(s):  
Job Satisfaction ◽  
Managerial Performance ◽  
Test Tool ◽  
Budgetary Participation ◽  
Questionnaire Method ◽  
The Impact ◽  
Performance Budget ◽  
Intervening Variables ◽  
Perception Of Innovation

The preparation of the budget for the Regional District Organization (OPD) of the Kudus Regency adopted a budget participation model that involved OPD employees from the head of the OPD to the staff. With the involvement of OPD employees in preparing this budget, it can provide improved managerial performance of OPD employees in their work. But there are several other factors that can improve performance, including job satisfaction and perception of innovation. Therefore in this study will be explained the effect of budget participation on managerial performance through the perception of innovation and job satisfaction as an intervening variable in the regional device organization in Kudus Regency. This research was conducted by questionnaire method through data collection techniques by giving a set of questions to respondents. Questionnaires were given to OPD employees consisting of heads of regional apparatus organizations, field heads, section heads and staff. The test tool used in this study is Path path analysis. The results showed that budgetary participation, job satisfaction, innovation perception had an effect on managerial performance, budget participation had an effect on job satisfaction and perceptions of innovation, but job satisfaction and innovation perception were not able to mediate the influence of budget participation on managerial performance.

PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL DENGAN KECUKUPAN ANGGARAN DAN JOB-RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING

2012 ◽  
Vol 8 (1) ◽  
pp. 19
Author(s):  
Eko Budi Santoso ◽  
Tommi Adrian Hartanto
Keyword(s):  
Mail Survey ◽  
Relevant Information ◽  
Survey Method ◽  
Managerial Performance ◽  
Christian University ◽  
Public Sector Organization ◽  
Budgetary Participation ◽  
And Performance ◽  
Performance Budget ◽  
Intervening Variables

The aims of this study is to examine the budgetary participation and performance relationship in public sector organization. This research also attempts to examine whether budget adequacy and job-relevant information mediate the budgetary participation and performance relationship.Questionnaires data is collected using mail survey method. From 53 questionnaires were given to chief leveled as managers in Duta Wacana Christian University, questionnaires with complete answer were 50 questionnaires (94, 33%). A path analysis was utilized to examine the direct and indirect effects of budgetary participation on managerialperformance.The result of these study shows that the influence of between budget participation toward managerial performance through job-relevant information is higher than the direct influence of budget participation toward managerial performance. Budgetary participation also directly influence budget adequacy and job-relevant information. However, budgetary participation did not affect managerial performance via the intervening variables of budget adequacy.Keywords: budget participation, managerial performance, budget adequacy, hob-relevant information

scholarly journals Budgetary Participation in Public Sectors: A Focus on Vietnam

2021 ◽  
pp. 108-130
Author(s):  
Quang-Huy NGO
Keyword(s):  
Public Schools ◽  
Information Sharing ◽  
Autonomous Motivation ◽  
Sem Analysis ◽  
Managerial Performance ◽  
Proposed Model ◽  
Budgetary Participation ◽  
The Impact ◽  
The Relationship ◽  
Performance Budget

Due to the lack of insight into the impact of budgeting practices at the micro-levels in emerging countries in Asia, this study examines the effect of budgetary participation on managerial performance in Vietnam. Drawing from the framework of decision-making, nomological network, and self-determination theory, this study proposes that the link between budgetary participation and managerial performance is mediated by autonomous motivation and information sharing. It is also proposed that high autonomous motivation induces information sharing. Data collected from 153 managers working in Vietnamese public schools were used to test the proposed model. The results from PLS-SEM analysis show that only information sharing mediates the relationship between budgetary participation and managerial performance, while autonomous motivation does not because data fails to support the positive relationship between autonomous motivation and managerial performance. Budget participation also leads to higher autonomous motivation, and autonomous motivation improves information sharing.

scholarly journals The Impact of Principals’ Knowledge of the Objectives of High Schools and the Influence on Their Managerial Practices

2015 ◽  
Vol 5 (3) ◽  
Author(s):  
Mohammad Ghadiri Bayekolaee ◽  
Omolbanin Abdi Sarkami ◽  
Seyed Ali Vahedi Moakher ◽  
Hassan Razaghi Shani ◽  
Seyed Majid Taheri Darkahi ◽  
...  
Keyword(s):  
High Schools ◽  
Cluster Sampling ◽  
Managerial Performance ◽  
Managerial Practices ◽  
Multi Stage ◽  
Educational Assistants ◽  
Study Population ◽  
The Impact ◽  
The City

<span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: SimSun; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">This study aims to assess the knowledge of the principals and educational assistants with high schools’ objectives and determines its impact on the performance of their managerial courses (case study: the city of Sari). This is a descriptive study and different questionnaires were used to collect the data. The study population consisted of all managers and educational assistants of both sexes. In this study, a multi-stage cluster sampling method was used, based on Yamane formula, sample size was calculated 150. For processing and data analysis, SPSS software and descriptive statistics with central indexes, distribution, frequency tables and charts and to rule out or prove the research hypothesis, inferential statistics (T) are used for two independent groups. The result shows that in high schools the impact of principals and educational assistants’ knowledge toward their managerial function are meaningful and decisive. The deeper the information, knowledge and skills of principals and educational assistants of the goals of high school, their managerial performance will be better.</span>

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