Budgetary Participation in Public Sectors: A Focus on Vietnam

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.

PENGARUH KEJELASAN SASARAN ANGGARAN DAN PARTISIPASI ANGGARAN TEHADAP KINERJA ORGANISASI DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL PEMODERASI (STUDI PADA KELEMBAGAAN DAN UKM DI UST)

This study aims to test whether the clarity of budget targets and budget participation in institutions and Student Activity Units of the Sarjanawiyata Tamansiswa University Yogyakarta have an effect on organizational performance with leadership style as a moderating variable. The study took a sample of students who were active in the Student Activity Unit at the Sarjanawiyata Tamansiswa University, Yogyakarta. The technique used in sampling is carried out with a non-probability or non-random approach using convenience sampling. Data collection was carried out by spreading the google form link through the Instagram and Whatsapp applications to institutional members and the Student Activity Unit (UKM). The number of questionnaires processed is 100 questionnaires. Data were analyzed using path analysis. The results showed that the clarity of budget targets had no effect on organizational performance. Budget participation has an effect on organizational performance. Leadership style cannot strengthen the influence of clarity of budget objectives on organizational performance. Leadership style cannot strengthen the influence of budget participation on organizational performance. Keywords: Clarity of budget targets; Budget Participation; Organizational Performance; Leadership Style

Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Desentralisasi, dan Akuntabilitas Publik terhadap Kinerja Manajerial

This study aimed to analyze the effect of budget participation, clarity of budget targets, decentralization, and public accountability on managerial performance. Population of this research was 31 Regional Apparatus Organizations (OPD) in Pekanbaru City, there are officials at the head level, heads of offices / sections / fields / sub-services, secretaries, and heads of subsections / sub-sectors / sections of the secretariat, agencies, and officed. The data was collected by distributing questionnaires to 124 respondents, while the questionnaires that could be used were only 89 respondents. Data were analyzed using multiple linear analysis. The results of the analysis found that there is a significant influence between budget participation and managerial performance, there is no significant influence between the clarity of budget targets on managerial performance, there is a significant influence between decentralization and managerial performance, and there is no significant influence between public accountability on managerial performance. The result of testing the coefficient of determination of the hypothesis in this study was 50.3%, while the remaining 49.7% was influenced by other variables not included in this study. The value of t table in this study is 1.662, while the t value of the first hypothesis is -17,166> - 1,668, the second hypothesis is 20,107> 1,668, the third hypothesis is -2,481> -1,668, and the fourth hypothesis is -2,248> -1,668. Keywords: Managerial Performance, Budget Participation, Clarity of Budget Objectives, Decentralization, and Public Accountability.

TEKNIK PENYUSUNAN ARAH DAN KEBIJAKAN UMUM APBD

In implementing regional autonomy in a broad, tangible, and responsible manner, budget reform is needed. The main aspect of budget reform is the budget of the traditional budget for the performance budget, and one component that must be developed within the framework of budget implementation is to compile the General Budget Directions and Policies. General directions and policies are a guideline for regional governments in carrying out various public service activities in order to effectively achieve their goals and objectives. APBD General Direction and Policy. Service components and expected level of approval in each area of authority. Local Government will carry out one fiscal year. Preparation of APBD Direction and General Policy, must consider the Regional Strategic Plan, the results of the evaluation of the performance of the previous period of the government, the main ideas of the Regional Budget and directions from the central government. Directions and APBD General Policies that are compiled must receive instructions and general provisions approved by the APBD. In the performance budget system, APBD Direction and General Policy besides being a budget planning instrument are also the basis for evaluating regional financial performance.

Pengaruh Karakteristik Sasaran Anggaran terhadap Kinerja Manajerial (Studi Empiris pada Perguruan Tinggi Negeri di Jakarta dan Depok)

ABSTRACT This study aims to obtain empirical evidence regarding budgetary participation influencing managerial performance, clarity of budgetary goals affect managerial performance, budgetary feedback influences managerial performance, budget evaluation affects managerial performance and difficulties in budget goals affect managerial performance. The sample used in this study were 78 respondents consisting of Deputy Chancellor II in Finance, Director and Deputy Director of Finance at the University Administration Center level, Deputy Dean II for Finance and Financial Sector Managers at the Faculty level, Chair and Secretary of Departments / Departments, and Finance Managers at the Venture (PTN Business Institution) level in three State Universities in Jakarta and Depok, namely the University of Indonesia Jakarta and Depok, Syarif Hidayatullah State Islamic University Jakarta and Jakarta State University. Sampling was done using the purpose sampling method, the data of this study was obtained through a survey by distributing questionnaires. Data were analyzed using multiple linear regression analysis techniques which were processed with the help of Statistical Product and Service Solution Software (SPSS) for Window Version 22. The results showed that five characteristics of the budget target were budget participation, budget feedback, budget evaluation and difficulty in clarity of budget goals partially does not affect managerial performance. While the clarity of budget targets partially influences managerial performance. Whereas in simultaneous testing there are influences on budget participation, clarity of budget targets, budget feedback, budget evaluation and difficulty in clarifying budget targets for managerial performance. ABSTRAK Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai partisipasi anggaran berpengaruh terhadap kinerja manajerial, kejelasan sasaran anggaran berpengaruh terhadap kinerja manajerial, umpan balik anggaran berpengaruh terhadap kinerja manajerial, evaluasi anggaran berpengaruh terhadap kinerja manajerial dan kesulitan sasaran anggaran berpengaruh terhadap kinerja manajerial. Sampel yang digunakan dalam penelitian ini sebanyak 78 responden yang terdiri dari Wakil Rektor II Bidang Keuangan, Direktur dan Wakil Direktur Keuangan di tingkat Pusat Administrasi Universitas, Wakil Dekan II Bidang Keuangan dan Para Manajer Bidang Keuangan di tingkat Fakultas, Ketua dan Sekretaris Jurusan/Departemen, serta para Manajer Bidang Keuangan di tingkat Ventura (Lembaga Bisnis PTN) yang ada pada tiga Perguruan Tinggi Negeri di Jakarta dan Depok yaitu Universitas Indonesia Jakarta dan Depok, Universitas Islam Negeri Syarif Hidayatullah Jakarta dan Universitas Negeri Jakarta. Pengambilan sampel dilakukan dengan metode purpose sampling, data penelitian ini diperoleh melalui survey dengan menyebarkan kuesioner. Data dianalisis menggunakan teknik analisis regresi linear berganda yang diolah dengan bantuan Software Statistical Product and Service Solution (SPSS) for Window Versi 22. Hasil penelitian menunjukkan bahwa lima variabel karakteritik sasaran anggaran yaitu partisipasi anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran secara parsial tidak berpengaruh terhadap kinerja manajerial. Sedangkan kejelasan sasaran anggaran secara parsial berpengaruh terhadap kinerja manajerial. Sedangkan dalam pengujian secara simultan terdapat pengaruh partisipasi anggaran, kejelasan sasaran anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran terhadap kinerja manajerial. JEL Classification: M41, MA8

Pengaruh Karakteristik Sasaran Anggaran terhadap Kinerja Manajerial (Studi Empiris pada Perguruan Tinggi Negeri di Jakarta dan Depok)

ABSTRACT This study aims to obtain empirical evidence regarding budgetary participation influencing managerial performance, clarity of budgetary goals affect managerial performance, budgetary feedback influences managerial performance, budget evaluation affects managerial performance and difficulties in budget goals affect managerial performance. The sample used in this study were 78 respondents consisting of Deputy Chancellor II in Finance, Director and Deputy Director of Finance at the University Administration Center level, Deputy Dean II for Finance and Financial Sector Managers at the Faculty level, Chair and Secretary of Departments / Departments, and Finance Managers at the Venture (PTN Business Institution) level in three State Universities in Jakarta and Depok, namely the University of Indonesia Jakarta and Depok, Syarif Hidayatullah State Islamic University Jakarta and Jakarta State University. Sampling was done using the purpose sampling method, the data of this study was obtained through a survey by distributing questionnaires. Data were analyzed using multiple linear regression analysis techniques which were processed with the help of Statistical Product and Service Solution Software (SPSS) for Window Version 22. The results showed that five characteristics of the budget target were budget participation, budget feedback, budget evaluation and difficulty in clarity of budget goals partially does not affect managerial performance. While the clarity of budget targets partially influences managerial performance. Whereas in simultaneous testing there are influences on budget participation, clarity of budget targets, budget feedback, budget evaluation and difficulty in clarifying budget targets for managerial performance. ABSTRAK Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai partisipasi anggaran berpengaruh terhadap kinerja manajerial, kejelasan sasaran anggaran berpengaruh terhadap kinerja manajerial, umpan balik anggaran berpengaruh terhadap kinerja manajerial, evaluasi anggaran berpengaruh terhadap kinerja manajerial dan kesulitan sasaran anggaran berpengaruh terhadap kinerja manajerial. Sampel yang digunakan dalam penelitian ini sebanyak 78 responden yang terdiri dari Wakil Rektor II Bidang Keuangan, Direktur dan Wakil Direktur Keuangan di tingkat Pusat Administrasi Universitas, Wakil Dekan II Bidang Keuangan dan Para Manajer Bidang Keuangan di tingkat Fakultas, Ketua dan Sekretaris Jurusan/Departemen, serta para Manajer Bidang Keuangan di tingkat Ventura (Lembaga Bisnis PTN) yang ada pada tiga Perguruan Tinggi Negeri di Jakarta dan Depok yaitu Universitas Indonesia Jakarta dan Depok, Universitas Islam Negeri Syarif Hidayatullah Jakarta dan Universitas Negeri Jakarta. Pengambilan sampel dilakukan dengan metode purpose sampling, data penelitian ini diperoleh melalui survey dengan menyebarkan kuesioner. Data dianalisis menggunakan teknik analisis regresi linear berganda yang diolah dengan bantuan Software Statistical Product and Service Solution (SPSS) for Window Versi 22. Hasil penelitian menunjukkan bahwa lima variabel karakteritik sasaran anggaran yaitu partisipasi anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran secara parsial tidak berpengaruh terhadap kinerja manajerial. Sedangkan kejelasan sasaran anggaran secara parsial berpengaruh terhadap kinerja manajerial. Sedangkan dalam pengujian secara simultan terdapat pengaruh partisipasi anggaran, kejelasan sasaran anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran terhadap kinerja manajerial.

Belanja Daerah, Pertumbuhan Ekonomi dan Kesempatan Kerja di Kota Kupang

Belanja daerah adalah salah satu kekuatan fiskal daerah yang digunakan pemerintah daerah dalam melaksanakan pembangunan. Dengan prinsip performance budget, setiap rupiah yang dibelanjakan harus diukur dengan kinerja tertentu. Di bidang ekonomi, kinerja belanja daerah antara lain diukur dari pertumbuhan ekonomi dan kesempatan kerja. Penelitian ini menggunakan 3 (tiga) variabel, yaitu kesempatan kerja (vaiabel dependen), belanja daerah (variabel independen) dan pertumbuhan ekonomi (intervening variabel). Dengan menggunakan data sekunder runtut waktu (2008-2017) dan analisis regresi, disimpulkan bahwa belanja daerah tidak berpengaruh terhadap kesempatan kerja melalui pertumbuhan ekonomi. Hal ini disebabkan porsi belanja daerah untuk belanja modal sangat kecil, sehingga tidak mengarah pada pembentukan modal tetap bruto (infrastruktur) dan pembentukan modal manusia (technical skill) untuk mendorong pertumbuhan ekonomi dan penciptaan kesempatan kerja.

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)

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.

TEKNIK PENYUSUNAN ARAH DAN KEBIJAKAN UMUM APBD

In implementing regional autonomy in a broad, tangible, and responsible manner, budget reform is needed. The main aspect of budget reform is the budget of the traditional budget for the performance budget, and one component that must be developed within the framework of budget implementation is to compile the General Budget Directions and Policies. General directions and policies are a guideline for regional governments in carrying out various public service activities in order to effectively achieve their goals and objectives. APBD General Direction and Policy. Service components and expected level of approval in each area of authority. Local Government will carry out one fiscal year. Preparation of APBD Direction and General Policy must consider the Regional Strategic Plan, the results of the evaluation of the performance of the previous period of the government, the main ideas of the Regional Budget and directions from the central government. Directions and APBD General Policies that are compiled must receive instructions and general provisions approved by the APBD. In the performance budget system, APBD Direction and General Policy besides being a budget planning instrument are also the basis for evaluating regional financial performance.