The Effect of Budget Goals Clarity and Organizational Commitment on Managerial Performance(Study on Cimahi City Government, West Java Province, Indonesia)
DOI:
https://doi.org/10.61841/4fg1fd45Keywords:
Budget goals clarity, Organizational commitment, managerial performanceAbstract
This study aims to empirically examine the effect of clarity of budget goals and organizational commitment on the managerial performance of regional work units (SKPD). The population and sample in this study were 36 heads of organizational units spread across 9 government offices in Cimahi City. Data was collected using survey methods by distributing questionnaires. The analytical method used is Pearson correlation analysis. The results of the study showed that the clarity of the budget target and organizational commitment had a positive effect on the managerial performance of the regional work units. Managerial performance of the head of the organizational unit can be improved through increasing the organizational commitment of the head of the organizational unit and the clarity of the budget goals.
Downloads
References
[1] Baihaqi. 2012. Pengaruh Komitmen Organisasi dan Peran Manajerial Pengelolaan Keuangan Terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah. Jurnal Fairness Vol. 1, No. 3, 243-253. Fakultas Ekonomi Universitas Bengkulu.
[2] Bastian, Indra. 2006. Sistem Akuntansi Sektor Publik. Edisi 2. Jakarta: Salemba Empat.
[3] Chow, C, et al. 1988. Participative Budgeting: Effects of a Truth-Inducing Pay Scheme and Information Asymmetry on Slack and Performance. The Accounting Review, Vol. 63, pp. 111–122.
[4] Deliana (2018) Managerial Performance in Indonesia Local Government: Impact of Budget Participation and Budget Goal Commitment. Research Journal of Finance and Accounting, www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol. 6, No. 4, 2015.
[5] Ernawan, Erni R. 2011. Organizational Culture: Budaya Organisasi dalam Perspektif Ekonomi dan Bisnis. Bandung: Alfabeta.
[6] Harefa, Kornelius. 2008. Analisis Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Komunikasi Sebagai Variabel Moderating pada PT. Bank Negara Indonesia, Tbk. Tesis. Universitas Sumatera Utara.
[7] http://cimahikota.go.id/. Diakses pada tanggal 1 Desember 2015.
[8] http://fokusjabar.com/2015/11/18/kinerja-pemerintah-cimahi-harus-ditingkatkan/.Kinerja Pemerintah Cimahi Harus Ditingkatkan. Dikutip tanggal 18 November 2015. Diakses pada tanggal 24 November 2015.
[9] http://jabar.tribunnews.com/2015/08/24/pemkot-cimahi-lemah-dalam-perencanaan. Pemkot Cimahi Lemah dala Perencanaan. Dikutip tanggal 24 Agustus 2015. Diakses pada tanggal 24 November 2015.
[10] Izzettin Kenis (1979). Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance, The Accounting Review, Vol. 54, No. 4, pp. 707-721
[11] Kreitner, Robert & Angelo Kinicki. 2014. Perilaku Organisasi. Buku 1. Edisi 9. Jakarta: Salemba Empat.
[12] Kurnia, Ratnawati. 2004. Pengaruh Budgetary Goal Characteristics terhadap Kinerja Manajerial dengan Budaya Paternalistik dan Komitmen Organisasi sebagai Variabel Moderating. Simposium Nasional Akuntansi VII. Denpasar.
[13] Mahoney, T.A., T.H. Jerdee, & S.J. Caroll. 1963. Development of Managerial Performance: A Research Approach. Cincinnati: South Western Publishing.
[14] Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Andi Offset.Mowday, R.R. Steers & L. Porter. 1979. The measurement of organizational commitment. Journal of Vocational Behaviour 14, pp. 224–235.
[15] Nadirsyah, M., & Putra, G. 2012. Faktor-Faktor Yang Mempengaruhi Kiner Ja Manajerial Satuan Kerja Perangkat Daerah (SKPD) Pada Pemerintah Kabupaten Aceh Tengah. Jurnal Ekonomi dan Pembangunan. ISSN: 0852-9124. Halaman 63.
[16] Putra, Deki. 2013. Pengaruh Akuntabilitas Publik dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah Kota Padang. Jurnal. Fakultas Ekonomi Universitas Negeri Padang.
[17] Putri, Gustika Yolanda. 2013. Pengaruh Komitmen Organisasi dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Kinerja Manajerial SKPD Kota Padang. Jurnal. Fakultas Ekonomi Universitas Negeri Padang.
[18] Robbins, Stephen P. & Timothy A. Judge. 2008. Perilaku Organisasi. Buku 1. Edisi 12. Jakarta: Salemba Empat.
[19] Saudi, M.H.M., Sinaga, O., & Rospinoedji, D., The role of tax education in supply chain management: A case of Indonesian supply chain companies, Polish Journal of Management Studies 18(2):304-319, December 2018.
[20] Sedarmayanti. 2014. Manajemen Sumber Daya Manusia, Reformasi Birokrasi dan Manajemen Pegawai Negeri Sipil. Bandung: PT Refika Aditama.
[21] Sujarweni, V. Wiratna. 2015. Akuntansi Sektor Publik. Yogyakarta: Pustaka Baru Press.
[22] Verbeeten, 2008. Performance Management Practices in Public Sector Organisations: Impact on Performance. Accounting, Auditing, and Accountability Journal, 21 (3), p. 111–119.
[23] Wulandari, Nivo. 2013. Pengaruh Partisipasi Anggaran dan Komitmen Organisasi Terhadap Kinerja Aparat Pemerintah Daerah Kota Padang. Jurnal. Fakultas Ekonomi Universitas Negeri Padang.
[24] Hakkak, H., Hosseini, S., Rajabzadeh, R., Shoraka, H., Ahmadpour, M., Sarpooshi, D. Understanding the fear and approval of risk management for foot care in type 2 diabetic patients referred to diabetes clinics in North Khorasan Province: Using a developed parallel process model (2018) International Journal of Pharmaceutical Research, 10 (3), pp. 43-48. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85055449430&partnerID=40&md5=bc942a5799e56ee466db413274835c58
[25] Devesh Kapoor (2015) impacts of pharmaceutical industries on the environment, health, and safety. Journal of Critical Reviews, 2 (4), 25-30.
[26] Ibraheem, Hiba, Yasmeen Al-Majedy, and Ahmed Al-Amiery. "4-Thiadiazole: The Biological Activities." Systematic Reviews in Pharmacy 9.1 (2018), 36-40. Print. doi:10.5530/srp.2018.1.7
Downloads
Published
Issue
Section
License
Copyright (c) 2020 AUTHOR
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.