Indonesian Journal of Public Policy Review
Vol 25 No 2 (2024): April
Public Policy

Leadership and Rewards Drive Performance-Based Budgeting in Indonesia
Kepemimpinan dan Penghargaan Mendorong Penganggaran Berbasis Kinerja di Indonesia


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  • Sunari Sunari,
  • Sarwenda Biduri
Sunari Sunari
Universitas Muhammadiyah Sidoarjo,Universitas Muhammadiyah Sidoarjo [https://ror.org/017hvgd88], Indonesia
Sarwenda Biduri
Universitas Muhammadiyah Sidoarjo,Universitas Muhammadiyah Sidoarjo [https://ror.org/017hvgd88], Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijppr.v25i2.1396
Published April 27, 2024
Keywords
  • Organizational Commitment,
  • Human Resource Quality,
  • Leadership Style,
  • Rewards,
  • Performance-Based Budgeting
How to Cite
Sunari, S., & Biduri, S. (2024). Leadership and Rewards Drive Performance-Based Budgeting in Indonesia. Indonesian Journal of Public Policy Review, 25(2), DOI 10.21070/ijppr.v25i2.1396. https://doi.org/10.21070/ijppr.v25i2.1396

Copyright (c) 2024 Sunari Sunari, Sarwenda Biduri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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: 

  1. Leadership Impact: Leadership style significantly affects performance-based budgeting implementation.
  2. Rewards Role: Rewards enhance employees' performance and budget implementation.
  3. Human Resources: Quality of human resources does not impact budget implementation.

Keywoard: Organizational Commitment, Human Resource Quality, Leadership Style, Rewards, Performance-Based Budgeting

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