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All Journal JURNAL MANAJEMEN MOTIVASI
Putri, Gita Varina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Budget Planning, Budget Implementation, and Direct Expenditure on Budget Realization Mediated by Organizational Commitment putri, Gita Varina; Fitriasuri; Helmi, Sulaiman; Fransisca, Septiani
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8903

Abstract

This study examines the effects of budget planning, budget implementation, and direct expenditure on budget realization, with organizational commitment as a mediating variable at the Social Service Office of Palembang City. Using a quantitative survey of 95 respondents selected through a census technique, data were analyzed with SEM-PLS. The findings show that budget planning and implementation positively and significantly influence budget realization, while direct expenditure has a negative effect. Organizational commitment mediates the relationship between planning, implementation, and realization. These results highlight that successful budget realization depends not only on technical processes but also on organizational commitment as a critical behavioral factor. Keywords: Budget Planning; Budget Implementation; Direct Expenditure; Organizational  Commitment; Budget Realization
Co-Authors Fitriasuri Fransisca, Septiani Sulaiman Helmi