The Effect of Perceived Changes in Budget Allocations on Employee Motivation and Performance: Case Study on a Deputy of an Indonesian Coordinating Ministry
Abstract
This study aims to determine whether the perception of changes in budget allocations has an effect on employee motivation and performance at one of the Deputy in the Coordinating Ministry using quantitative and qualitative methods. The magnitude of the perceived influence of changes in budget allocation as an independent variable will be assessed using Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS) on each dependent variable, namely employee motivation and employee performance. In addition, it also assesses whether employee motivation can be a mediating variable. The data used were obtained from the results of questionnaires filled by 121 employees on the object of research. The SEM-PLS method in this study was used in validity testing, reliability testing, and hypothesis testing. The results of this analysis will be supported by descriptive narratives according to the results of observations on the object of research. The results of the study indicate that the perception of changes in budget allocations influences increasing employee motivation. However, the perception of changes in budget allocations has no effect on employee performance. Furthermore, the perception of changes in good budget allocations will improve employee performance if mediated by employee motivation.
Keywords
References
Andhini, N., 2017. Sistem Penganggaran Pemerintah. u.o.:u.n.
Bartram, T. & Casimir, G., 2006. The relationship between leadership and follower in-role performance and satisfaction with the leader; the mediating effects of empowerment and trust in the leader. Leadership & Organization Development Journal, Volym 28, pp. 4-19.
Darwanis & Nanda, R., 2016. Analisis Implementasi Anggaran berbasis Kinerja Pada Pemerintah Daerah (Studi Deskriptif Pada Dinas DPKKD Kabupaten Aceh Selatan). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), pp. 327-340.
Direktorat Jenderal Anggaran, 2021. Paparan SBM 2021 Kementerian Keuangan. u.o.:u.n.
Elwisa, J., 2017. Pengaruh Partisipasi Anggaran, Motivasi Kerja, Lingkungan Kerja, Dan Kompensasi Terhadap Kinerja Manajerial Pada Skpd Kabupaten Bintan. Universitas Maritim Raja Ali Haji, 51(1), p. 51.
Giusti, G., Kustono, A. S. & Effendi, R., 2018. Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial dengan Komitmen Organisasi dan Motivasi Sebagai Variabel Intervening (Effect of Participation Budget on The Performance of Managerial Commitment with Organizations and as an Intervening Variable). Ekonomi Bisnis Dan Akuntansi, Volym 2, pp. 121-128.
Hair, J. F., Hult, G. T. M., Ringle, C. M. & Sarstedt, M., 2017. A Primer On Partial Least Squares Structural Equation Modeling (PLS-SEM). G. Dickens ed. 2nd red. u.o.:Sage Publication.
Hamdani, E. H. & Basri, H., 2016. Pengaruh Partisipasi Anggaran , Motivasi Kerja dan Sistem Pengendalian Internal terhadap Kinerja Manajerial. Jurnal Telaah Dan Riset Akuntansi, 9(1), pp. 19-26.
Hasibuan, A., 2017. Etika Profesi Profesionalisme kerja. A. F. H. Hasibuan 1th red. u.o.:UISU Press.
Ivancevich, J. M. & Konopaske, R., 2013. Human Resource Management. 12th red. u.o.:McGraw-Hill.
Julyah, E., 2017. Pengaruh Partisipasi Anggaran, Motivasi Kerja, Lingkungan Kerja, dan Kompensasi terhadap Kinerja Manajerial pada SKPD Kabupaten Bintan. u.o.:u.n.
Kementerian Koordinator Bidang Perekonomian, 2020. Laporan Kinerja 2019 “Ekonomi Unggul, Indonesia Maju". Jakarta: u.n.
Latham, G. P., 2007. Work Motivation; History, Theory, Research and Practice. A. S. Huff, B. Schneider, & M. S. Taylor (eds.) 2nd red. u.o.:Sage Publication.
Locke, E. A. & Latham, G. P., 2013. New Developments in Goal Setting and Task Performance. 1th red. u.o.:Routledge.
Maslow, A. H., 1954. Motivation and Personality. In Harper & Row (English Ed) red. u.o.:Harper & Row Publisher.
Mathis, R. L., Jackson, J. H., Valentine, S. R. & Meglich, P. H., 2006. Human Resource Management. 15th red. u.o.:Cengage Learning.
McClelland, D. C., 1961. The Achieving Society. u.o.:D Van Nostrand Company.
Mcshane, S. L. & Glinow, V., 2010. Organizational Behavior; emerging knowledge and practice for the real world. (J. Weimeister (ed.) 15th red. u.o.:McGraw-Hill Irwin.
Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia, 2020. Surat Edaran Menteri Pendayagunaan Aparatur Negara Dan Reformasi Birokrasi Nomor 19 Tahun 2020. Jakarta: u.n.
Milani, K. W., 1975. The relationship of participation in budget setting industrial supervisors’ performance and attitudes: A field study The Accounting Review. pp. 274-285.
Pemerintah Republik Indonesia, 2003. Undang-Undang Republik Indonesia Nomor 17 Tahun 2003 Tentang Keuangan Negara. Jakarta: u.n.
Pemerintah Republik Indonesia, 2010. Peraturan Pemerintah Republik Indonesia Nomor 90 Tahun 2010 Tentang Penyusunan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga. Jakarta: Sekretariat Negara Republik Indonesia.
Pemerintah Republik Indonesia, 2012. Peraturan Menteri Keuangan Republik Indonesia Nomor 36/PMK.02/2012 Tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 84/PMK.02/2011 Tentang Standar Biaya Tahun Anggaran 2012. Jakarta: u.n.
Pemerintah Republik Indonesia, 2013. eraturan Menteri Keuangan Republik Indonesia Nomor 171/PMK.02/2013 Tentang Petunjuk Penyusunan dan Pengesahan Daftar Isian Pelaksanaan Anggaran. Jakarta: u.n.
Pemerintah Republik Indonesia, 2013. Lampiran I Peraturan Menteri Keuangan Republik Indonesia Nomor 71/PMK.02/2013 Tentang Pedoman Standar Biaya, Struktur Biaya, dan Indeksasi dalam Penyusunan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga. Jakarta: u.n.
Pemerintah Republik Indonesia, 2015. Peraturan Pemerintah No. 30 Tahun 2015 tentang Perubahan Ketujuh Belas Atas Peraturan Pemerintah Nomor 7 Tahun 1977 Tentang Peraturan Gaji Pegawai Negeri Sipil jo. Peraturan Pemerintah No. 30 Tahun 2015 tentang Perubahan Ketujuh Belas Atas Peraturan P. Jakarta: u.n.
Pemerintah Republik Indonesia, 2017. Peraturan Pemerintah No 11 Tahun 2017 Tentang Manajemen Pegawai Negeri Sipil. Jakarta: u.n.
Pemerintah Republik Indonesia, 2018. Peraturan Menteri Keuangan Republik Indonesia Nomor 32/PMK.02/2018 Tentang Standar Biaya Masukan Tahun Anggaran 2019. Jakarta: u.n.
Pemerintah Republik Indonesia, 2018. Peraturan Pemerintah Republik Indonesia Nomor 30 Tahun 2019 tentang Penilaian Kinerja Pegawai Negeri Sipil, 8 Penilaian Kinerja Pegawai Negeri Sipil 297. Jakarta: u.n.
Pemerintah Republik Indonesia, 2018. Peraturan Pemerintah Republik Indonesia Nomor 49 Tahun 2018 tentang Manajemen Pegawai Pemerintah dengan Perjanjian Kerja. Jakarta: u.n.
Pemerintah Republik Indonesia, 2020. Peraturan Menteri Keuangan Republik Indonesia Nomor 119/PMK 02/2020 Tentang Standar Biaya Masukan Tahun Anggaran 2021. Jakarta: u.n.
Rahadi, D. D. R., 2010. Manajemen Kinerja Sumber Daya Manusia. I. Basuki (ed.) 1th red. u.o.:Tunggal Mandiri Publishing.
Shi, Y., 2019. A Response to Fiscal Stress : Public Sector Employment Reduction across States during a Budget Crisis. International Journal of Public Administration, pp. 1-11.
Sudiardhita, K. I. R. o.a., 2018. The effect of compensation, motivation of employee and work satisfaction to employee performance PT. Bank XYZ (Persero) Tbk. Academy of Strategic Management Journal, 17(4), pp. 1-14.
Sugiyono, 2013. Metode Penelitian Kuantitatif, Kualitatif dan R&D. u.o.:Alfabeta.
Thomas, K. W., 2009. Intrinsic Motivation at Work; what really drives employee engagement. (PeopleSpeak (ed.) 2nd red. u.o.:Berret-Koehler Publishers, Inc.
Utomo, A., 2020. TEST THE BEHAVIOR OF MANAGERIAL PERFORMANCE OF REGIONAL APPARATUSES IN BUDGETING IN THE CITY OF SURAKARTA. ProBank : Jurnal Ekonomi Dan Perbankan, 5(1), pp. 55-67.
Williams, M. L. o.a., 2008. A comprehensive model and measure of compensation satisfaction. Journal of Occupational and Organizational Psychology.
Yusuf, M., 2017. Metode Penelitian Kuantitatif, Kualitatif dan Penelitian Gabungan. 1th red. u.o.:Kencana.
Refbacks
- There are currently no refbacks.
Indexed by :
Editorial Office :
Journal of Entrepreneurship, Management and Industry (JEMI)
Jl. HR Rasuna Said Kav. C-22, Rasuna Epicentrum, Kuningan. Jakarta Selatan 12920. email : [email protected]
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.