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Artykuły w czasopismach na temat „Participation in Budgeting”

Autor: Grafiati

Data publikacji: 5 czerwca 2025

Data aktualizacji: 1 sierpnia 2025

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1

Weber, Henriette I., Sebastian Vogt, Lisa-Marie Eberz-Weber, et al. "Participatory Budgeting." International Journal of Public Administration in the Digital Age 2, no. 2 (2015): 33–53. http://dx.doi.org/10.4018/ijpada.2015040103.

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Consultative participation of citizens in political decision-making processes has been increasing in order to facilitate democratic legitimacy and responsiveness. Consequently, participatory budgets have been established as a 'best practice' for consultative participation of citizens in political decision-making processes. The authors compare participatory budgets of 31 German municipalities. An analysis of differences between successfully and unsuccessfully rated participatory budgeting processes provides informative insights and allows for in-depth comparison on a municipal level. The author

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Trisnawati, Novi. "The Role of Organizational Commitments in Improving Managerial Performance Affected by Budgeting Participation." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 05, no. 08 (2022): 2418–23. http://dx.doi.org/10.47191/jefms/v5-i8-35.

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This study aims to examine the effect of Participation in Budgeting on Managerial Performance and the effect of Participation in Budgeting on Managerial Performance through Organizational Commitment as a moderating variable. This study uses the Moderated Regression Analysis (MRA) method. This research was conducted on structural officials at the Malang City Government Service. The sample in this study amounted to 184 respondents using the proportional random sampling technique. Based on the test results, it can be concluded that participation in budgeting has a significant effect on managerial

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Koli, Feby Rosaline, M. E. Perseveranda, and Yolinda Yanti Sonbay. "Faktor yang Mempengaruhi Konsistensi Perencanaan dan Penganggaran pada Pemerintah Kota Kupang dengan Komitmen Organisasi sebagai Variabel Mediasi." Jurnal Ilmiah Universitas Batanghari Jambi 24, no. 2 (2024): 1806. http://dx.doi.org/10.33087/jiubj.v24i2.5331.

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The objective of this study is to comprehend the Kupang City Government's overall budget participation, planning and budgeting rules, opportunistic behaviour, consistency of planning and budgeting, and organisational commitment. Additionally, the study intends to assess the impact of budget participation, planning and budgeting regulations, opportunistic behaviour, and organisational commitment on organisational commitment. Finally, it seeks to ascertain whether these factors significantly affect the consistency of planning and budgeting in the Kupang City Government. This study also seeks to

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Miller, Gerald J., and Lyn Evers. "Budgeting structures and citizen participation." Journal of Public Budgeting, Accounting & Financial Management 14, no. 2 (2002): 233–72. http://dx.doi.org/10.1108/jpbafm-14-02-2002-b005.

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Herian, Mitchel N. "Local Budgeting and Public Participation." State and Local Government Review 43, no. 2 (2011): 95–109. http://dx.doi.org/10.1177/0160323x11408739.

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Ebdon, Carol, and Aimee L. Franklin. "Citizen Participation in Budgeting Theory." Public Administration Review 66, no. 3 (2006): 437–47. http://dx.doi.org/10.1111/j.1540-6210.2006.00600.x.

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Rellam, Aljeni Murahati, Grace B. Nangoi, and Jenny Morasa. "PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI, JOB RELEVANT INFORMATION, KEBIJAKAN PENYUSUNAN ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN KEPULAUAN TALAUD." ACCOUNTABILITY 5, no. 2 (2016): 63. http://dx.doi.org/10.32400/ja.14425.5.2.2016.63-71.

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This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the job relevant information budgetary against Managerial Performance SKPD Talaud Islands, to know the Policy Formulation budget of the Managerial performance Talaud Islands, to determine the influence of delegation of authority budgeting on Managerial performance SKPD Talaud Islands, to determine jointly the effect of budget participation, motivation budgeting, job relevant informat

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Novi, Trisnawati, Taufiq Noor Rokhman M., and Ratnawati. "The Role of Organizational Commitments in Improving Managerial Performance Affected by Budgeting Participation." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 5, no. 08 (2022): 2418–23. https://doi.org/10.5281/zenodo.7027347.

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This study aims to examine the effect of Participation in Budgeting on Managerial Performance and the effect of Participation in Budgeting on Managerial Performance through Organizational Commitment as a moderating variable. This study uses the Moderated Regression Analysis (MRA) method. This research was conducted on structural officials at the Malang City Government Service. The sample in this study amounted to 184 respondents using the proportional random sampling technique. Based on the test results, it can be concluded that participation in budgeting has a significant effect on managerial

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Anam, Khoirul, and Suwarto Suwarto. "Pengaruh Budaya Organisasi, Gaya Kepemimpinan Dan Partisipasi Penganggaran Terhadap Kinerja Manajerial (Studi pada PT. Pos Indonesia Persero Metro)." Jurnal Manajemen DIVERSIFIKASI 3, no. 1 (2023): 104–15. http://dx.doi.org/10.24127/diversifikasi.v3i1.1773.

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AbstractManagerial performance in an organization is very important, because good managerialperformance can create an organization's competitive advantage. There are many factorsthat can improve the quality of managerial performance including organizational culture,leadership style and budgeting participation. The purpose of this study was to analyze theinfluence of organizational culture, leadership style and budgeting participation onmanagerial performance at PT. Pos Indonesia Persero Metro. The method used in thisresearch is the explanatory survey method. The objects in this study are organ

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Magaria, Berine, Zacharia Masanyiwa, and Nzoja Shauri. "Private Sector Participation in Local Government Planning and Budgeting Processes: Experiences from Makete and Njombe Districts Councils." RPJ: Rural Planning Journal 25, no. 1 (2023): 70–80. http://dx.doi.org/10.59557/y4cj5756.

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   The private sector is a key development partner, thus, its participation in government development planning and budgeting processes is crucial. This study investigated private sector participation in planning and budgeting processes in local government authorities in Makete and Njombe District Councils in Njombe Region. The specific objectives of the study were to examine spaces for private sector participation, and establish factors influencing private sector participation in LGAs’ development planning and budgeting processes. The study involved 40 purposively selected pr

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Prayitno, Didik, Einde Evana, and Usep Syaipudin. "PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR." Jurnal Akuntansi dan Keuangan 24, no. 1 (2019): 63–75. http://dx.doi.org/10.23960/jak.v24i1.236.

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The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparatio

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Huseno, Tun. "Work Motivation, Organizational Culture, and Work Satisfaction as a Moderator of The Effect of Participation in Budgeting Toward Managerial Performance." AMAR (Andalas Management Review) 5, no. 2 (2021): 1–13. https://doi.org/10.25077/amar.6.2.1-13.2021.

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This study identifies how participation in budgeting affects performance in managerial. The moderating variables analyzed are work motivation, the culture of organization and work satisfaction while the sample involved in this research is the Regional Apparatus Organization (OPD) of the City of Bukittinggi, West Sumatera, Indonesia. The results show that participation in budgeting has a positive effect on the performance in managerial aspect; organizational culture and work satisfaction control the influence of participation in budgeting on the performance in managerial in the City Government

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Kusnadi, Nabila Shafira, Reni Oktavia, Dewi Sukmasari, and Yuliansyah Yuliansyah. "Pengaruh Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam." Jurnal Akuntansi, Keuangan, dan Manajemen 3, no. 1 (2021): 31–49. http://dx.doi.org/10.35912/jakman.v3i1.647.

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Abstract Purpose: This study aimed at examining the effect of budgeting participation with communication as an intervening variable towards budgetary slack Research Methodology: A quantitative approach was the method used for this analysis. The research was obtained by primary data through the online questionnaire with 255 respondents in Batam’s service companies. The PLS-based structural equation modeling has been used to calculate the statistic of the data. Results: Based on the hypothesis testing result, the result shows that budgeting participation has a significant and positive effect on

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Sastrawan, Hendrik, Fajar Gustiawaty Dewi, and Yuliansyah Yuliansyah. "The effect of budgetary participation on managerial performance: internal control and organizational commitments as intervening variables." Journal of Social, Humanity, and Education 1, no. 1 (2020): 39–51. http://dx.doi.org/10.35912/jshe.v1i1.131.

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Purpose: This study aims to examine the effect of budgetary participation on managerial performance with internal control and organizational commitment as an intervening variable, in a state-owned plantation company, namely PT Perkebunan Nusantara VII. Research methodology: Using a questionnaire survey study for 100 respondents involved in the budgeting process at PT Perkebunan Nusantara VII, this study analyzed the data using SEM PLS, SmartPLS 3.2 software. Results: The results show that budgetary participation has a positive effect on managerial performance directly. Meanwhile, internal cont

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Budiarto, Dekeng Setyo, and Nuryaningsih Hidayati. "PENGUJIAN STRUKTURAL PADA MOTIVASI DAN PARTISIPASI MASYARAKAT DALAM PENGANGGARAN DESA." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 17, no. 1 (2022): 39–56. http://dx.doi.org/10.25105/jipak.v17i1.9123.

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Participation in village preparation programs is crucial for the community because they are more aware of the conditions and needs in their area. The research explores the impact of leadership style, political legitimacy, village officials' performance on community participation, and the budgeting community motivation in the village. The population of this research is village officials in Seyegan District, Sleman Regency, who are involved in budgeting. The study was conducted for five months and managed to collect 50 respondents. This study uses smart PLS to test several variables in the hypot

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Kamalera S. T., Daniel Surya, and Riawan Tjandra W. "Public Participation’ Development in Trenggalek Regency’ Legal Drafting Through Support Budgeting." European Scientific Journal, ESJ 14, no. 7 (2018): 305. http://dx.doi.org/10.19044/esj.2018.v14n7p305.

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This paper focuses on explaining the idea of developing public participation in Trenggalek Regency’ legal drafting through support budgeting. The results of the study is based on the budgeting support’ model for the participation of the public through the Region Revenues and Expenditures Budget (APBD) which was further analyzed through the theory of participation and the theory of law enforcement. The results show that support budgeting is still centered on the activities of regulators and has not yet created a budgeting system that is aimed specifically towards the development of public’ part

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Wong-On-Wing, Bernard, Lan Guo, and Gladie Lui. "Intrinsic and Extrinsic Motivation and Participation in Budgeting: Antecedents and Consequences." Behavioral Research in Accounting 22, no. 2 (2010): 133–53. http://dx.doi.org/10.2308/bria.2010.22.2.133.

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ABSTRACT: Based on Self-Determination Theory (SDT; Ryan and Deci 2000b; Gagne´ and Deci 2005), the present research proposes and tests a motivation-based model of participation in budgeting that distinguishes among intrinsic motivation, autonomous extrinsic motivation, and controlled extrinsic motivation for participative budgeting. The proposed model was tested using a survey conducted among managers of an international bank. The results suggest that while intrinsic motivation and autonomous extrinsic motivation for participation in budgeting are positively related to performance, controlled

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GUO, Xiajuan. "Women's Participation in China's Budgeting Process." East Asian Policy 06, no. 04 (2014): 81–96. http://dx.doi.org/10.1142/s1793930514000373.

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Participatory gender budget (PGB) has been in practice in China since 2005. Three PGB models have evolved: the “outsider model”, the “insider model” and the “integrated model”. Among the three, Zhejiang's Wenling experiment is unique due to its introduction of the “democratic consultation meeting”; it has accelerated the fulfilment of government's commitment to gender equality, executed some adjustments to the government budget, enhanced equal resource distribution and empowered women in the budget-making process.

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Tsyhaniuk, Dmytro, and Wiafe Akenten. "The nexus between employee budget participation and employee performance." Economic sustainability and business practices 2, no. 1 (2025): 61–69. https://doi.org/10.21272/esbp.2025.1-08.

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The paper investigates the behavioral dimensions of budget participation and its influence on employee performance within Ghana’s public higher education sector, focusing on the University of Education, a government-owned institution. The study is grounded in the theory that participatory budgeting, beyond being a financial planning tool, also operates as a behavioral mechanism that shapes attitudes, perceptions, and goal alignment among employees. The research utilizes a quantitative methodology based on a structured survey distributed among 110 staff members, selected through a mix of random

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Fanani, Zaenal. "FAKTOR-FAKTOR YANG MEMENGARUHI PARTISIPASI MASYARAKAT DALAM PENGANGGARAN DAN PENDAPATAN ASLI DESA." EKUITAS (Jurnal Ekonomi dan Keuangan) 2, no. 3 (2019): 385–403. http://dx.doi.org/10.24034/j25485024.y2018.v2.i3.4038.

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The purpose of this study was to examine the influence of village characteristics factors, leadership styles, political legitimacy, access to information, and village head motivation on community participation in village budgeting and to examine the effect of community participation in budgeting on village original revenues. The population of this study is the village head of all villages in East Java Province, the sample is 100 village heads. Data analysis techniques used to test the hypothesis using Structural Equation Modeling (SEM) with software Wrap-PLS 5.0. The result of the research sho

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Warsoko, Soetanto. "PENGARUH PARTISIPASI ANGGARAN, TINGKAT KESULITAN SASARAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP TINGKAT REALISASI ANGGARAN PENERIMAAN PAJAK BUMI DAN BANGUNAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 1 (2017): 40. http://dx.doi.org/10.24034/j25485024.y2007.v11.i1.2222.

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Budgeting is an element of management controll system that works as planning device. Budgeting is accepted as key element in the system of planning and controlling. The purpose of the study is know the influence of budgeting arrangement participation, the difficulty degree of budgeting objectives and budgeting evaluation to the realization degree of budgeting revenue from tax of land and construction/Pajak Bumi dan Bangunan.Samples of the study are KP PBB Kanwil XI DJP East Java with 8 (eight) number of KP PBB that consist of KP PBB Surabaya I, Surabaya, II, Surabaya III, Gresik, Bojonegoro, P

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Miller, Steven A., R. W. Hildreth, and LaShonda M. Stewart. "The Modes of Participation: A Revised Frame for Identifying and Analyzing Participatory Budgeting Practices." Administration & Society 51, no. 8 (2017): 1254–81. http://dx.doi.org/10.1177/0095399717718325.

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Participatory budgeting is a democratic process through which citizens make decisions about budgeting. It has received attention in public administration literature. Many scholars apply “participatory budgeting” too broadly. They conflate nominally participatory practices with those that emanated from the Global South and now expand throughout the United States. This article explores various applications of “participatory budgeting.” It also presents a heuristic framework, developed out of the work of Arnstein and Fung, which assists practitioners and researchers in identification and evaluati

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Subekti, Tri, Budi Supriyatno, and Azis Hakim. "Partisipasi Publik Dalam Proses Anggaran Pada Ruang Lingkup Rendahnya Partisipasi Publik dalam Proses Anggaran di Indonesia." PANDITA: Interdisciplinary Journal of Public Affairs 8, no. 1 (2025): 88–100. https://doi.org/10.61332/ijpa.v8i1.257.

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The OBS Budget Transparency Survey is the world's only independent, comparative and fact-based research instrument that uses internationally recognized criteria to assess public access to central government budget information; and the role of budget monitoring institutions, such as legislative bodies and national audit bodies, in the budgeting process. In good government governance, requires accountability, transparency and community participation in every public policy determination, in order to realize good governance. The study related to public participation in the budget process was prepa

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Banjerd Singkaneti, Darunee Pumkaew,. "Participatory Budgeting: A Case Study of Provincial Administrative Organization." Psychology and Education Journal 58, no. 1 (2021): 1352–57. http://dx.doi.org/10.17762/pae.v58i1.910.

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The objective of this paper is to study the budgeting process of the Provincial Administrative Organizations in Thailand and to examine the limits to public participation in the budgeting process. Furthermore, the paper offers recommendations on how to increase for public participation in the budgeting process. The study uses qualitative methods, studying documents related to budgeting process such as laws and regulations, in addition to using in-depth interviews with administrators and staff at Provincial Administrative Organizations. The research shows that the budgeting process of Provincia

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Maulana, Delly, Endang Larasati, Sri Suwitri, and Kismartini Kismartini. "Actor Participation of Budgeting Policy Process in Banten, Indonesia." Otoritas : Jurnal Ilmu Pemerintahan 9, no. 2 (2019): 126–38. http://dx.doi.org/10.26618/ojip.v9i2.2068.

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In actualizing the Regional Government Budget (APBD) as an instrument for the desired social changes and in accordance to the purpose for decentralization, there needs to be the involvement of the civil society, community groups, and other stakeholders in public management to influence the policy formulation process and policy implementation which could improve public services and public accountability. The purpose of the current study was to describe the process of formulating the budgeting policy and identifying and plotting the participation of a number of actors, both formal actors and inf

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Erlandian, Amanda Yunne, Enny Prayogo, and SeTin SeTin. "THE INFLUENCE OF MOTIVATION ON BUDGET GOAL COMMITMENT THROUGH THE LEVEL OF PARTICIPATION IN BUDGETING AS A MEDIATOR." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 7, no. 1 (2023): 56–71. http://dx.doi.org/10.36766/ijag.v7i1.354.

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This study aims to investigate and analyze the influence of motivation, consisting of two dimensions, in affecting budget goal commitment through the level of participation in budgeting as a mediator. The two dimensions of motivation referred to are intrinsic motivation and controlled extrinsic motivation. Data were collected through survey-based research by distributing questionnaires to lower-level managers in the garment and textile manufacturing sector in Bandung. To analyze the data and test mediation, this study used a structural equation model (SEM) with the alternative partial least sq

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Pramesti, Putu Ayu, and I. Ketut Sujana. "Komitmen Organisasi Memoderasi Pengaruh Partisipasi Anggaran, Asimetri Informasi, dan Self Esteem pada Budgetary Slack." E-Jurnal Akuntansi 30, no. 7 (2020): 1780. http://dx.doi.org/10.24843/eja.2020.v30.i07.p13.

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This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency. The population in this study consisted by Head of Regional Organization, Head of Planning and Reporting and Head of Financial from the Regional Organization Unit of Badung Regency. Total number of respondents were 102 respondents by using saturated sampling method. Data analysis technique processed using Moderation Regression Analysis (MRA). The results showed that

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Musawir, Usmar, and Muttiarni Muttiarni. "PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI." AJAR 2, no. 01 (2019): 70–86. http://dx.doi.org/10.35129/ajar.v2i01.61.

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This Riset is purposed for knowing the influence of budgeting participation to budgetary slack using organization commitment as moderation variable. This riset using quantitative method. The population of 90 employees, for a sample of 40 people. Data analytical method which used is moderated regression analysis. Depend on the result of the data analytic be concluded that there are 3 results: 1) Budgeting participation can’t influence the budgetary slack, 2) Organization commitment have positive influence to the budgetary slack, 3) Budgeting participation and organization commitment have positi

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Usman, Ernawaty, Sugianto Sugianto, and Asri Usman. "Budget Politics, Motivation, In Budget Participation, And Local Government Performance In Indonesia." JAS (Jurnal Akuntansi Syariah) 8, no. 2 (2024): 414–37. https://doi.org/10.46367/jas.v8i2.2196.

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This study investigates the impact of budget participation on the performance of local government agencies, exploring the mediating role of motivation and the moderating effect of budget politics. This study used an explanatory design and data collection through surveys from a population of 14,144 state civil servants involved in the budgeting process across 514 districts and cities in Indonesia, with a valid sample of 254. The results show that higher levels of participation and motivation in the budgeting process can enhance the performance of local government officials. Motivation mediates

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Dewi Kusuma Wardani and Leni Mulyani. "Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Organisasi Lembaga Mahasiswa UST Dengan Motivasi Sebagai Variabel Moderasi." JRAK (Jurnal Riset Akuntansi dan Bisnis) 8, no. 2 (2022): 164–73. http://dx.doi.org/10.38204/jrak.v8i2.979.

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This research aims to test whether the participation of budgeting in the organization of UST student institutions affects organizational performance through motivation. Research data uses direct/primary data. The sampling method used is convenience sampling. Data analysis techniques are path analysis, in which budgeting participation becomes independent variables, organizational performance becomes dependent variables, and motivation as moderation variables. The results of the analysis concluded that the participation of budget preparation had no effect on organizational performance, motivatio

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Erlandiani, Amanda Yunne, and Enny Prayogo. "THE INFLUENCE OF MOTIVATION ON BUDGET GOAL COMMITMENT THROUGH THE LEVEL OF PARTICIPATION IN BUDGETING AS A MEDIATOR." Indonesian Journal of Accounting and Governance 7, no. 1 (2023): 56–71. https://doi.org/10.36766/0ekf9a70.

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This study aims to investigate and analyze the influence of motivation, consisting of twodimensions, in affecting budget goal commitment through the level of participation in budgeting as amediator. The two dimensions of motivation referred to are intrinsic motivation and controlledextrinsic motivation. Data were collected through survey-based research by distributing questionnairesto lower-level managers in the garment and textile manufacturing sector in Bandung. To analyze dataand test mediation, this study used a structural equation model (SEM) with the alternative partial leastsquares (PLS

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Wirjono, Endang Raino, and Agus Budi Raharjono. "PENGARUH KARAKTERISTIK PERSONALITAS MANAJER TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL." KINERJA 11, no. 1 (2017): 50–63. http://dx.doi.org/10.24002/kinerja.v11i1.1383.

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This research examined the effects of budget participation on performance of manager in firms. Prior studies in participative budgeting suggest that personality characteristic is potential ly important explanatory variables to motivate manager achieving good performance. Data were col lected from 85 managers of firms in Yogyakarta. Results of this study indicated that interaction between need of independence and participation had significant impact on managerial performance. This research also proved that interaction between need of authority and participation in setting budgeting had signific

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Luthfi, Muhammad, Eka Sariningsih, and Yaseer Arafat. "Faktor-faktor ang Mempengaruhi Kinerja Manajerial (Studi Kasus Pada PT. Radar Lampung Group)." Jurnal Riset Akuntansi dan Manajemen Malahayati 9, no. 1 (2021): 18–25. http://dx.doi.org/10.33024/jrm.v9i1.4314.

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This study aims to analyze the factors that influence managerial performance. These factors includethe budget planning system, budgeting participation, budgeting schedule, clarity of budget targets,internal control and compensation at PT. Radar Lampung Group.Data was collected by Purposive Sampling, with a sample of 42 respondents involved in budgetingand procurement of goods. The results of data analysis were tested using SmartPLS 3.0 Partial LeastSquare (PLS).The test results show the system of budget planning, budgeting schedule, clarity ofbudget targets, internal control has an influence o

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RODGERS, DENNIS. "Contingent Democratisation? The Rise and Fall of Participatory Budgeting in Buenos Aires." Journal of Latin American Studies 42, no. 1 (2010): 1–27. http://dx.doi.org/10.1017/s0022216x10000039.

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AbstractThe implementation of participatory budgeting in Buenos Aires following the crisis of December 2001 was a highly unlikely event. The different parties involved had competing and contradictory agendas that did not coincide with participatory budgeting's stated aims of extending citizen participation in government, but these interacted in a way that contingently created a space for a viable process to develop. Subsequent political shifts led to the demise of participatory budgeting, but the Buenos Aires case is nevertheless important because it highlights the way in which such processes

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Ridha, Ridha, Fadli Fadli, and Halimatusyadiah Halimatusyadiah. "PARTISIPASI PENGANGGARAN, KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN KINERJA APARAT PEMERINTAH BADAN PERTANAHAN NASIONAL PROVINSI BENGKULU." JURNAL FAIRNESS 10, no. 3 (2021): 185–94. http://dx.doi.org/10.33369/fairness.v10i3.15267.

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This research was aimed to analyze the participation in budgeting, job satisfaction, and organizational commitment to performance. Participation in budgeting is a common approach that can improve performance because in participation there is the delegation of procedures and involvement in decision making. Job satisfaction depends on what the individual feels towards his job and requires someone to interact with companions and commanders, follow the rules, and achieve performance standards. Organizational commitment is an emotional attachment, individual involvement in the organization, and the

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Kim, Yunseung, and Sungman Jun. "A Study on the Effect of Citizen Participatory Management and Proactive Administration Behavior on Citizen Participatory Budgeting Operation’s Performance Perceptions: Focused on the Participatory Budgeting." Korean Association of Governance Studies 33, no. 3 (2023): 137–71. http://dx.doi.org/10.26847/mspa.2023.33.3.137.

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This study aims to examine the relationship between citizen participation management methods, including proactive public administration, and expected performance by participatory budgeting in a metropolitan city by mixed methods research. Few study has been involved in the relationship between citizen participation management and policy effect in local governments. This study includes proactive public administration as a method for citizen participation management. Proactive administration is more likely to induce the strengthening of cooperation between citizens and local governments as a goa

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Darwin, Muhadjir. "HOW PARTICIPATION SHAPES LOCAL DEVELOPMENT." Populasi 24, no. 2 (2016): 37. http://dx.doi.org/10.22146/jp.27229.

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This article elaborates citizens’ participation in shaping local development in the Indonesian context. The main question is how to make local development more participatory as a guarantee that citizens’ rights are fully realized. In that respects, social accountability is a key that should be improved from supply and demand sides simultaneously. From the supply side, there is a need to reform local governance, in order to improve the quality of local regulations, local planning, local budgeting, and local public service provision. While from the demand side, there is a need to empower local c

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Pps, Jurnalpps, Dwi Lina Nur Wiyastuti, Indra Prasetyo, and C. Sri Hartati. "PENGARUH PARTISIPASI ANGGARAN DAN PENEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL INTERVENING PADA RUMAH SAKIT SUMBERGLAGAH MOJOKERTO." Jurnal Manajerial Bisnis 4, no. 2 (2021): 92–106. http://dx.doi.org/10.37504/jmb.v4i2.295.

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This research aims to examine and to analyze the influence of budget participation and budgeting emphases toward budgetary slack throught asymmetric information as intervent variable in Sumberglagah Hospital Mojokerto. This research used quantitative method with 50 respondents. This research use purposive sampling. The data used through quitionarre in each unit which are head of subunit, unit coordinate, and the chair of room in Sumberglagah Hospital Mojokerto. The quetionarre result managed PLS (Partial Least Square). The result shows that budget participation and budget emphasis have positiv

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Andhika, Lesmana Rian, Heru Nurasa, Nina Karlina, and Candradewini Candradewini. "Innovation of Regional Participation Budgeting Through A Social Media Platform Model." Jurnal Borneo Administrator 15, no. 2 (2019): 159–78. http://dx.doi.org/10.24258/jba.v15i2.387.

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The participatory budgeting process through social media has received attention in recent years, aims to increaseg citizen participation in government budgeting. The use of social media in many cases opposes the political practice assumptions of a budget lobbying to decide a specific budget post. Using conceptual article methods, we identified a participatory budgeting framework simulation using social media (Facebook, Twitter, WhatsApp, YouTube, Google+, Telegram) to provide detailed explanations of procedures or techniques, specific instructions, discuss, and describe the participatory budge

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Hong, Sounman. "Citizen Participation in Budgeting: An Empirical Investigation." Academy of Management Proceedings 2015, no. 1 (2015): 11335. http://dx.doi.org/10.5465/ambpp.2015.236.

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Bryer, Alice Rose. "Participation in budgeting: A critical anthropological approach." Accounting, Organizations and Society 39, no. 7 (2014): 511–30. http://dx.doi.org/10.1016/j.aos.2014.07.001.

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Mardihang, Irena Novarlia, Arteurt Yoseph Merung, Tekat Sukomardojo, and Masnilam Hasibuan. "COMMUNITY PARTICIPATION IN LOCAL BUDGET MAKING TOWARDS A PARTICIPATORY BUDGETING MODEL." VISIONER : Jurnal Pemerintahan Daerah di Indonesia 15, no. 2 (2023): 10–18. http://dx.doi.org/10.54783/jv.v15i2.861.

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This study explores the role of community participation in local budget making, aiming to develop a model for participatory budgeting that enhances transparency, accountability, and public engagement in fiscal decision-making. Through a mixed-methods approach, the research analyzes the extent and impact of community involvement in local budget processes across various municipalities. The study draws on quantitative data from budgetary records and qualitative insights from interviews with local officials and community members. Findings indicate that increased community participation leads to mo

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Sopanah, Ana, Harnovinsah Harnovinsah, Riza Bahtiar Sulistyan, and Mulyono Mulyono. "Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack." Jurnal Reviu Akuntansi dan Keuangan 13, no. 1 (2023): 18–34. http://dx.doi.org/10.22219/jrak.v13i1.25321.

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Purpose: This study aims to empirically see how participation in village government budgeting has an impact on managerial performance and budgetary slack, as well as to analyze the role of job relevant information in moderating the effect of budgetary participation on managerial performance and budgetary slack Methodology/approach: This research is a quantitative research. Data analysis used a variant-based Structural Equation Model (SEM), namely Partial Least Square (PLS) or commonly called SEM-PLS. The total sample is 178 Village Heads in Pamekasan Regency, East Java. Findings: The results o

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Tao, Tantaka A., Jeny Kamase, and Amiruddin Amiruddin. "PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT, PARTISIPASI PENYUSUNAN ANGGARAN,TERHADAP KINERJA MANAJERIAL KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA PT. BANK SULSELBAR CABANG MAKASSAR." INVOICE : JURNAL ILMU AKUNTANSI 3, no. 2 (2021): 333–54. https://doi.org/10.26618/inv.v3i2.6037.

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The Effect of Implementation of Total Quality Management, Participation in Budgeting, on Managerial Performance, Organizational Commitment as a Moderating Variable at PT. Bank Sulselbar Makassar Branch. This study aims to determine and describe the implication of total quality management, participation in budgeting, in improving management performance as a moderating variable in PT. South and West Sulawesi Bank. This research uses quantitative methods and performs data analysis with statistical procedures. The sampling method used is by using a sampling formula with a sample of 69 respondents.

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Воронова and E. Voronova. "Behavioral Aspects of Budgeting." Auditor 3, no. 5 (2017): 50–55. http://dx.doi.org/10.12737/article_5922afc7ae9417.94718047.

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Th e article deals with behavioral aspects of budgeting. Th e goal of budgeting is defi ned, namely, to eff ectively and in the right direction infl uence the behavior of management and other employees. Th e article examines the issues of participation in budgeting of management of all levels and consider the role of budgeting in the motivation and accountability of managers.

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Regina Aprianti, Etty Gurendrawati, and Rida Prihatni. "The Influence of Budget Goal Clarity, Budget Participation, and Accounting Information Systems on Managerial Performance with Organizational Commitment as a Moderating Variable (A Study on the Cosmetics Industry in Java Island)." Indonesian Journal of Business Analytics 5, no. 3 (2025): 2569–88. https://doi.org/10.55927/ijba.v5i3.14800.

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This study aims to analyze the effect of budget target clarity, budgeting participation, and accounting information systems on managerial performance, as well as the role of organizational commitment as a moderating variable. The study was conducted on cosmetic industry companies operating in Java Island. The research approach used is quantitative with a survey method. Data were collected through the distribution of questionnaires to managers and finance staff involved directly in the budgeting process. Data analysis was conducted using Moderated Regression Analysis (MRA). The results show tha

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Benson, Dr Lucky, and Mr Sunday Ngansam. "Adoption of Participatory Budgeting as An Instrument of Participatory Approach to Economic Development in Adamawa State: A Policy Transfer Analysis." International Journal of Research and Innovation in Social Science VIII, no. VI (2024): 1117–25. http://dx.doi.org/10.47772/ijriss.2024.806084.

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Government budgeting is the process of allocation of resources and managing taxpayers’ funds. It includes setting priorities, estimating government revenue, determining projects to spend on and monitoring the use of funds for the benefit of the citizenry. Citizens and other stakeholders’ participation in the budgeting process is considered to be one of the key requirements for successful budgeting across different tiers and levels of government in Nigeria. This study examines the innovative democratic tools (participatory budgeting) introduced by the Adamawa State government to improve the soc

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Kupriyanov, Boris V. "Diagnostics of School Involvement of Learners Included in the Practice of Participatory Budgeting." Integration of Education 27, no. 1 (2023): 119–30. http://dx.doi.org/10.15507/1991-9468.110.027.202301.119-130.

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Introduction. The research problem is to determine the measurable results of using a separate educational practice (school initiative budgeting). The purpose of the article is to reveal the relationship between the level of school involvement of students and the intensity of their participation in the practice of school initiative budgeting. Materials and Methods. In 2021–2022 An empirical study was conducted in seven educational institutions of the Khanty-Mansi Autonomous Okrug – Yugra, in which 182 schoolchildren took part. The study included measurements of school involvement in 11 paramete

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Krueger, Skip, and HyungGun Park. "Pathways to Citizen Participation: Participatory Budgeting Policy Choice by Local Governments." Chinese Public Administration Review 11, no. 1 (2020): 46. http://dx.doi.org/10.22140/cpar.v11i1.249.

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The existing literature on participatory budgeting – as one means of citizen participation in local governance – tends to focus on how to stimulate citizen participation in the budget process, and primarily aims to descriptively explain the magnitude of participation or the adoption of specific policy approaches. We investigate participatory budgeting from an institutional perspective and empirically evaluate the choices that local governments make in adopting a specific set of rules for including citizens in the budget process. We suggest that the choice of the type of participatory budgeting

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Zubir, Muhammad, Naz'aina Naz'aina, and Ratna Ratna. "THE EFFECT OF PLANNING, BUDGETING AND PARTICIPATION OF BUDGETING ON THE PERFORMANCE OF REGIONAL WORK UNITS IN PIDIE JAYA DISTRICT." International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) 1, no. 9 (2022): 455–64. http://dx.doi.org/10.54443/ijset.v1i9.49.

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This study aims to determine the effect of planning, budgeting and budgeting participation on the performance of regional work units in Pidie Jaya Regency. This study uses a quantitative approach, the method used is a survey method. Data collection in this study is a systematic and standard procedure to obtain the data needed in the study obtained by distributing questionnaires to 104 selected respondents. The results showed that planning had a positive and insignificant effect on the performance of regional apparatus in Pidie Jaya Regency, budgeting had a positive and significant effect on th

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