Influence Participation Compilation Budget On Managerial Performance With Commitment Organization and Motivation Work As Variables Moderation
DOI:
https://doi.org/10.22437/jca.v16i1.46736Keywords:
Participation Compilation Budget, Commitment Organization, Motivation Work, Performance ManagerialAbstract
This study aims to examine the effect of budget participation on managerial performance, with organizational commitment and work motivation serving as moderating variables. The respondents in this study consist of middle- and lower-level managers in sub-district offices located in Jambi City, particularly those with below-average IKU (Key Performance Indicator) values. A total of 54 questionnaires were distributed, from which 40 valid responses were obtained for data analysis. The study employs multiple linear regression analysis using SPSS version 22.0 to test the hypotheses.The findings reveal that budget participation has a significant positive influence on managerial performance in sub-district offices in Jambi City. Furthermore, work motivation is found to moderate the relationship between budget participation and managerial performance. However, organizational commitment does not significantly moderate this relationship.The study contributes to the literature by highlighting the conditional effects of individual psychological factors—particularly motivation—on the effectiveness of participatory budgeting in improving managerial performance. These insights are especially relevant for public sector institutions striving to enhance organizational efficiency and accountability through inclusive budgeting practices.
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Virgana, V. (2021). the Effect of Job Performance Through Organizational Culture, Work Environment, Personality, and Motivation. Jurnal Manajemen Dan Kewirausahaan, 22(2), 87–98. https://doi.org/10.9744/jmk.22.2.87-98
Almonifi, Y. S. A., & Bhosle, V. (2023). Impact of Banking Performance Indicators on Share Price of Islamic Banks listed on GCC Stock Exchanges. AL-ARBAH: Journal of Islamic Finance and Banking, 5(1), 1–22. https://doi.org/10.21580/al-arbah.2023.5.1.17955
Diaz, J. F., & Pandey, R. (2019). Factors Affecting Return on Assets of Us Technology and Financial Corporations. Jurnal Manajemen Dan Kewirausahaan, 21(2), 134–144. https://doi.org/10.9744/jmk.21.2.134-144
Fauzi, A., Sari, K., & Fakhriyyah, D. D. (2024). Due Professional Care and Audit Quality:Assessing the Influence of Time BudgetPressure, Accountability, and AuditorExperience. Jurnal Ilmiah Akuntansi Dan Bisnis, 19(1), 19–31. https://doi.org/10.24843/JIAB.2024.v19.i01.p02
Hadi, T. S., Laila, N., & Yatoo, N. A. (2024). Unlocking the synergy between intellectual capital and cost efficiency in Islamic bank. Jurnal Ekonomi & Keuangan Islam, 10(2), 149–163. https://doi.org/10.20885/jeki.vol10.iss2.art1
Ichdan, D. A., Maryani, M., & Yuliansyah, Y. (2023). Participation in Decision-Making, Career Development, and Organizational Commitment. Jurnal Ilmiah Akuntansi Dan Bisnis, 18(2), 342. https://doi.org/10.24843/jiab.2023.v18.i02.p10
Kotamena, F., Senjaya, P., Putri, R. S., & Andika, C. B. (2021). Competence or Communication: From Hr Professionals To Employee Performance Via Employee Satisfaction. Jurnal Manajemen Dan Kewirausahaan, 22(1), 33–44. https://doi.org/10.9744/jmk.22.1.33-44
Mukhibad, H., & Setyawati, M. E. (2019). Profitabilitas Pemoderasi Determinan Pengungkapan Modal Intelektual. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(1), 120–131. https://doi.org/10.24843/jiab.2019.v14.i01.p11
Normasyhuri, K., Saputri, Y. D., & Anggraeni, E. (2023). Generation Z Sharia investment decision patterns: Does information media matter? Jurnal Ekonomi & Keuangan Islam, 9(March 2020), 246–262. https://doi.org/10.20885/jeki.vol9.iss2.art7
Rahayu, S., Yudi, Y., Rahayu, R., & Jumaili, S. (2022). How Performance Mediate the Effects of Participation and Control Environment on Transparency. Jurnal Ilmiah Akuntansi Dan Bisnis, 17(1). https://doi.org/10.24843/jiab.2022.v17.i01.p05
Ramadani, A. N., Riptiono, S., & Wibawanto, S. (2025). THE ROLE OF MARKETING AMBIDEXTERITY TO UPSCALING SME ’ S. 27(1), 43–52.
SeTin, & Augustine, Y. (2020). Development of Management Control System Research: Study on Behavioral Research in Accounting Journal (2006–2018). Jurnal Ilmiah Akuntansi Dan Bisnis, 15(1), 127. https://doi.org/10.24843/jiab.2020.v15.i01.p12
Suardana, K. J., & Suryanawa, I. K. (2021). Pengaruh Partisipasi Penyusunan Anggaran Pada Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Moderasi. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Sumiati, S. (2021). the Role of Motivation As Mediation in Improving Employee Performance in the Government of Surabaya City, East Java. Jurnal Manajemen Dan Kewirausahaan, 23(1), 52–60. https://doi.org/10.9744/jmk.23.1.52-60
Timotius, E. (2023). Intrapreneurship of Middle-Level Managers: How To Trigger Their Achievement Motivation? Jurnal Manajemen Dan Kewirausahaan, 25(1), 1–12. https://doi.org/10.9744/jmk.25.1.1-12
Virgana, V. (2021). the Effect of Job Performance Through Organizational Culture, Work Environment, Personality, and Motivation. Jurnal Manajemen Dan Kewirausahaan, 22(2), 87–98. https://doi.org/10.9744/jmk.22.2.87-98
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