Leadership and Rewards Drive Performance-Based Budgeting in Indonesia
Kepemimpinan dan Penghargaan Mendorong Penganggaran Berbasis Kinerja di Indonesia
Abstract
This research investigates the impact of organizational commitment, human resource quality, leadership style, and rewards on performance-based budgeting in Sidoarjo Regency's local government agencies. Using a quantitative approach and surveying 100 employees, data were collected via closed questionnaires and analyzed using SPSS Statistics software version 26. Results show that while organizational commitment has an insignificant impact, leadership style and rewards significantly influence performance-based budgeting, and human resource quality has no effect. These findings highlight the importance of effective leadership and reward systems in enhancing budget implementation. Limitations include a restricted sample size, suggesting further research with broader scope and additional variables.
Highlight:
- Leadership Impact: Leadership style significantly affects performance-based budgeting implementation.
- Rewards Role: Rewards enhance employees' performance and budget implementation.
- Human Resources: Quality of human resources does not impact budget implementation.
Keywoard: Organizational Commitment, Human Resource Quality, Leadership Style, Rewards, Performance-Based Budgeting
References
O. S. Hermawan and S. Biduri, "Buku Ajar Mata Kuliah Akuntansi Perilaku," Umsida Press, 2021.
R. Novy, H. Andriani, and S. Biduri, "Determination of Regional Budget Management Against Budget Absorption (Empirical Study at the Highways Public Works Office, East Java Province)," Academia Open Umsida, pp. 1–16, 2022.
F. S. Gani, A. R. Pananrangi, I. Ismail, D. S. Provinsi, and S. Selatan, "The Effect of Commitment, HR, Supervision on the Implementation of Performance-Based Budget in Social Service Department, South Sulawesi Province," J. Paradigma Administrasi Negara, vol. 4, no. 2, pp. 79–84, 2022.
R. N. Any, S. Arik, and M. Nina, "Pengaruh Kepemimpinan Transformasional, Komitmen Organisasi, dan Kompetensi Sumber Daya Manusia Terhadap Penerapan Anggaran Berbasis Kinerja Pada Badan Pendapatan Daerah Kabupaten Jember," International Journal of Social Science and Business, vol. 3, no. 4, pp. 456–462, 2019. [Online]. Available: https://ejournal.undiksha.ac.id/index.php/ijssb/index
R. Putri, H. Haliah, K. Andi, and H. Muhammad, "Komitmen Organisasi, Kualitas Sumber Daya dan Reward Terhadap Penerapan Anggaran Berbasis Kinerja," Economics and Digital Business Review, vol. 4, no. 1, pp. 52–59, 2023.
Y. G. Annur and F. I. Arza, "Pengaruh Tata Kelola, Komitmen Organisasi dan Reward Terhadap Penerapan Anggaran Berbasis Kinerja Pada Provinsi Sumatera Barat," Jurnal Eksplorasi Akuntansi (JEA), vol. 4, no. 4, pp. 738–750, 2022. [Online]. Available: http://jea.ppj.unp.ac.id/index.php/jea/index
S. Biduri, J. Mojopahit, and B. Sidoarjo, "Akuntansi Sektor Publik," Umsida Press, 1st ed., vol. 1. Sidoarjo: Umsida Press, 2018.
S. M. S. Ciqar, S. Hermawan, R. R. Lastiko, H. Rachmawati, F. A. Silmi, and L. Mayasari, "Buku Ajar: Analisis dan Aplikasi Perencanaan Sumber Daya Manusia di Era Evolusi 4.0," vol. 1, 2020.
T. J. J. Sumampow, M. and S. Tangkuman, "Pengaruh Kompetensi Sumber Daya Manusia dan Penggunaan Anggaran Terhadap Efektivitas Penerapan Anggaran Berbasis Kinerja Pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara," Jurnal Riset Akuntansi, vol. 12, no. 1, pp. 194–201, 2017. [Online]. Available: https://doi.org/10.32400/gc.12.01.17205.2017
L. Gowasa, S. Subhilhar, and A. Suriadi, "Pengaruh Kompetensi Sumber Daya Manusia Terhadap Implementasi Anggaran Yang Berbasis Kinerja," Governance: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan, vol. 7, no. 2, Sep. 2021. doi: 10.56015/governance.v7i2.25
P. Ayu, N. S. Askandar, and Junaidi, "Analisis Faktor-Faktor Yang Mempengaruhi Penyusunan dan Penerapan Anggaran Pendapatan dan Belanja Daerah Berbasis Kinerja (Studi Pada Organisasi Perangkat Daerah Kabupaten Bima)," E-JRA, vol. 9, no. 2, pp. 73–92, Aug. 2020.
Jumardin, S. Sylvia, and I. Muhammad, "Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, dan Reward Terhadap Anggaran Berbasis Kinerja Pada Dinas Transmigrasi Provinsi Sulawesi Barat," Jurnal The Manusagre, vol. 1, no. 1, pp. 29–39, Dec. 2022.
C. A. Rahmah, S. Biduri, S. Hermawan, and H. Fitriyah, "Locus of Control Moderates the Relationship Between Leadership Style, Quality of Human Resources, and Commitment to Managerial Performance Budgeting (Study of the Regional Governments in Sidoarjo Regency)," Academia Open Umsida, pp. 1–15, 2023. [Online]. Available: www.sidoarjokab.go.id
F. Ismid, H. Kusmanto, and M. Lubis, "Analisis Faktor-Faktor Yang Mempengaruhi Penyusunan Anggaran Pendapatan dan Belanja Daerah Berbasis Kinerja Pada Pemerintah Kabupaten Aceh Singkil," Jurnal Ilmiah Magister Administrasi Publik, vol. 2, no. 2, pp. 129–140, 2020. [Online]. Available: http://jurnalmahasiswa.uma.ac.id/index.php/tabularasa
A. Rifai, B. A. Inapty, and R. S. Pancawati M., "Analisis Faktor-Faktor Yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB)," Jurnal Ilmiah Akuntansi dan Bisnis, pp. 1–10, Jan. 2016. doi: 10.24843/jiab.2016.v11.i01.p01
E. D. Rerung, H. Karamoy, and W. Pontoh, "Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pemerintah Daerah: Proses Pengadaan Barang/Jasa di Kabupaten Bolaang Mongondow Selatan," Jurnal Riset Akuntansi dan Auditing Goodwill, vol. 8, no. 2, 2017.
O. Pasoloran and F. A. Rahman, "Teori Stewardship: Tinjauan 750 Konsep dan Implikasinya Pada Akuntabilitas Organisasi Sektor Publik," Jurnal Bisnis dan Akuntansi, vol. 3, no. 2, pp. 419–432, 2019.
C. Kuntadi, Y. Ramayani, and K. Penulis, "Faktor-Faktor Yang Memengaruhi Perencanaan Anggaran Berbasis Kinerja: Kepemimpinan, Komitmen Organisasi, dan Sumber Daya Manusia," Jurnal Ilmu Multidisiplin, vol. 1, no. 3, pp. 605–613, 2022. doi: 10.38035/jim.v1i3
M. Durkin and H. Bennet, "Employee Commitment in Retail Banking: Identifying and Exploring Hidden Dangers," The International Journal of Bank Marketing, vol. 17, no. 3, pp. 124–137, 1999.
D. M. Randall, "The Consequences of Organizational Commitment: Methodological Investigation," J. Organ. Behav., vol. 11, pp. 361–378, 1990. [Online]. Available: http://dx.doi.org/10.1002/job.4030110504
V. Sujarweni and Wiratma, "Metode Penelitian Bisnis dan Ekonomi," Yogyakarta, 2015, p. 160.
M. Hanis, "Pengaruh Komitmen, Kualitas Sumber Daya Manusia, Gaya Kepemimpinan Terhadap Kemampuan Penyusunan Anggaran Pada Dinas Perikanan Kabupaten Bulukumba," Tesis, 2020.
A. U. W. Susilo, "Integritas Sebagai Pemoderasi Pengaruh Tekanan Anggaran Waktu, Kompleksitas Tugas, Pengalaman Kerja Pada Kualitas Audit," E-Jurnal Ekon. Bisnis Univ. Udayana, vol. 6, no. 3, pp. 847–880, 2017.
Sugiyono, "Metode Penelitian Kuantitatif Kualitatif dan R&D," Bandung, 2013, p. 126.
I. W. Devil, "Pengujian Hipotesis: Regresi Linier Berganda, Uji T, Uji F dan Uji R Square (Penjelasan Lengkap)," Iman "White Devil".
S. Raharjo, "Cara Melakukan Uji T Parsial Dalam Analisis Regresi Dengan SPSS," SPSS Indonesia, 2017.
Copyright (c) 2024 Sunari Sunari, Sarwenda Biduri
This work is licensed under a Creative Commons Attribution 4.0 International License.