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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Journal of International Conference Proceedings Jurnal Ilmu Akuntansi Mulawarman (JIAM) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Nurita Affan
Fakultas Ekonomi Dan Bisnis Universitas Mulawarma
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Other

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Journal : Journal of International Conference Proceedings

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Practice of Participatory Budgeting at the Corporate Foundation Yahyu Indiarti; Wiwit Adityani; Antonius Jatmiko; Nurita Affan; Hariman Bone; Wulan I R Sari
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1854

Abstract

Budget participation in the organization is intended to have a positive effect on control and motivation in achieving goals and public accountability. However, budget participation also sometimes does not work well due to several obstacles, such as miscommunication, lack of commitment, and low motivation to perform. Foundation as a non-profit oriented organization has a unique situation in terms of performance. Performance that is identical to profit oriented applied to non-profit organization certainly has its own phenomenon. Whether a corporate foundation performing better than foundation in general by implementing a participatory budgeting is very interesting to explore. The purpose of this study is to explore the implementation and evaluation of participatory budgeting, particularly in the education sector, at foundation owned by company. This research approach is qualitative with case study on a Company Foundation K. The company foundation is the unit of analysis of this research. The informants involved were teachers, company staff from the Business and Support Division, the Education Office, and staff of foundation from the Education Division. The results of the study indicate that the success of implementation participatory budgeting is influenced by internal schools, such as principals and teachers and external schools, such as regulations from the company and the Education Office/government. The biggest challenge is the inconsistency in the implementation that is different from the planning. Changes in policies and changes in implementation procedures, both internally and externally, affect the staff’s motivation and responsibility for implementing the budget. Thus, the performance of budget absorption, especially at the education sector, has not been optimal can be improved by developing participatory budgeting practices that are transparent, participatory, and accountable. Keywords: Participatory Budget Implementation, Participatory Budget Evaluation, Corporate Foundation, Non-Profit Oriented, Budget Performance.
Co-Authors Abdul Gafur Abdul Gafur Abdul Majid Abdul Majid Advenia Natalia Agus Iwan Kesuma Agus Zahbana Alfred Eko restu Noviasta Aliza Afriani Muslim Anggraini, Tri Irma Anis Rachma Utary Anis Rachma Utary Anisa Kusuma Wardani Annisa Abubakar Lahjie Annisa Abubakar Lahjie Annisa Khairiyah Antonius Jatmiko ARIESKA AYUMI Ayumi, Arieska Bone, Hariman Bramantika Oktavianti Deajeng Mika Talia Desita Yasmiranti Dewi Wahyuni Dewi Wahyuni Dhina Mustika Dhina Mustika Sari Dhina Mustika Sari Dhina Mustika Sari Dian Eva Anindyka Dina Hidayanti Dwi Risma Deviyanti Efendi, Sucita Dewi Elaisza, Reffy Endra Julianto Esther Yulianawati Setiawan Fauziah, wulan Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti FIBRIANI NUR KHAIRIN Fitria, Yunita Fitriana Fitriana Fitriana Fitriana Grhas Widhyam Wisnu Gupta Hadimurzani, Roby Hamid Bone Hariman Bone Hidayanti, Dina Ibnu Abni Lahaya Indah Primaswari Indra Suyoto Kurniawan Irmawati Irmawati irvan pratama Iwan Kesuma, Agus Jatsiyah Hakim Julianto, Endra Jumiati Jumiati Jumiati Jumiati Kasmi, Kasmi Katrin Serly Sasmia Khairur Rachim Koerniawan, Rizza Ledy Setiawati Linita Fahdhina Ilamutia Marisa Rosid Fitriani Mariyanti Mariyanti Mariyanti Mariyanti Maulida, Maulida Melisa Theresia C Miharto, Eko Mirnawati Mirnawati Muhammad Abadan Syakura Muhammad Abadan Syakura Muhammad Fachrul Rozi Muhammad Subhan Muslim, Aliza Afriani Mustika, Dhina Musviyanti Musviyanti Mutmainnah Mutmainnah natalia tubun Natalia Tubun Nazilah Rizqi Nindia Tyasing Kusuma Wardani Nugraha, Fidiah Nur Hasanah Nur Hasanah Oktavia Megaria PRAMITA SUSANTY pratama, irvan Pratiwi, Stepani Christ Primaswari, Indah Raden Priyo Utomo Raden Priyo Utomo Rahmah Tania Ratna Sari, Wulan Iyhig Reffy Elaisza Ririn Nurrahmahwati Riska Dwi Rizkyanti RIZKY MIKI UTARI Rizqi, Nazilah Rizza Koerniawan Roby Hadimurzani Ronaa Dewitri Rosid Fitriani, Marisa Rusdiah Iskandar Salimah Salimah Salmah Pattisahusiwa Samsul Anwar Sasmia, Katrin Serly Sisly Indah Ramadhani Siti Fatimah Siti Nur Kholifah Stepani Christ Pratiwi Sucita Dewi Efendi Sulistiyo Wati Sunarti Sunarti Sunarti Syamsiar, Syamsiar Syarifah Fauziah Dea Ariyani Syarifah Umaya Kartini Tandirerung, Femmy Irvina Thiawati Kamal Mulyadi Tri Irma Anggraini Wahyudy Saputro Wanda Atria Imaniar Wati, Sulistiyo Wisnu Gupta, Grhas Widhyam Wiwin Wulandari Wiwit Adityani Wulan I R Sari Wulan Iyhig Ratna Sari Yahyu Indiarti Yana Ulfah Zahbana, Agus Zalisman Zalisman