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Sri Sudarsi
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Pengaruh Partisipiasi Anggaran, Budaya Organisasi, Motivasi Kerja Terhadap Kinerja Pengelolaan Keuangan pada Organisasi Perangkat Daerah Kota Semarang Susilaningsih, Sujiati; Sudarsi, Sri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i4.11490

Abstract

This study aims to analyze the influence of budget participation, organizational culture, and work motivation on the performance of regional financial management in the Regional Apparatus Organizations (OPD) of Semarang City. This study uses a quantitative approach with a survey method. The study population was all 207 OPD employees of Semarang City, with a sample of 136 respondents determined using proportional random sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that budget participation, organizational culture, and work motivation partially and simultaneously have a positive and significant effect on financial management performance. The coefficient of determination value of 82.8% indicates that the independent variables have a strong contribution in explaining variations in financial management performance. This finding emphasizes the importance of employee involvement, strengthening organizational culture, and increasing work motivation in supporting effective and accountable regional financial management.
Co-Authors 08.05.51.0148 Dwi Widiyanti 09.05.52.0123 Efa Wahyu Setiyani 10.05.52.0155 Anjar Legianto 10.05.52.0194 Buntaran Adiyudho Nugroho 12.05.51.0002 Dewi Astutik, 12.05.51.0002 12.05.51.0039 Putri Jayantiningtyas Sudiro, 12.05.51.0039 12.05.51.0062 Candra Dwi Widagdi, 12.05.51.0062 12.05.51.0166 Mey Wulandani, 12.05.51.0166 Achmad Badjuri Achmad Badjuri Agus Nugroho Setiawan Agus Nugroho Setiawan, Agus Nugroho Andi Kartika Aninda Christianti, 15.05.61.0014 Bambang Sudiyatno Bambang Widi Pratolo Baskoro, Cahyo Berlin, Berty Novaria Butar Butar Linda Kurniasih Cahyani Nuswandari Dhimas Ajie Santoso Efrista Erlian Sari, 14.05.51.0165 Efrista Erlian Sari, 14.05.51.0165 Fitriati, Ika Rosyada Fitriyantina, Sagita Gunawan, Calvin Harjuna Ardi Nugraha Patria Pinandita Hatmanto, Endro Dwi Hijr Widya Pangestu Hikmah, Ivti Lailatul Ida Nurhayati Ida Nurhayati Kartika Andi Kusuma Putri, Galuh Larasati, Hartina Dwi Lela Marina, 15.05.61.0013 Maharany, Nadhiya Maulana, Faizal Moch Irsad Moch Irsad, Moch Moch. Irsad Monica Sandra Dewi Nungki Pradita Nur Aini Nur Azizah Pancawati Hardiningsih Pradita Astari Pratiwi, 14.05.51.0027 Puspitaningrum, Yunita Risaani, Julietta Fariskha Ristiani, Lina Rohmatun Khasanah Rr. Tjahjaning Poerwati Rusimah, Siti Yusi Santi, Kharisma Kurnia Sari, Kartika Wiratna Septi Nur Wijayanti Setiyani, Sahrul Dwi Siti Yusi Rusimah Subari, Ngaliyah Sukron Saidy, 13.05.51.0219 Sukron Saidy, 13.05.51.0219 Suntono -, Suntono Susilaningsih, Sujiati Syaharani, Alayeda Wicak, Dhimas Kuncoro Wira Yudha Ervanto Putra, 12.05.51.0109 Wira Yudha Ervanto Putra, 12.05.51.0109 Yang, Vania Florentina Santoso Yayang Swasono, 14.05.51.0281 Yayang Swasono, 14.05.51.0281 Yunitasari, Adelia Yusuf Wijoyanto Yusuf Wijoyanto, 15.05.51.0078 Zelia Alexandrina de Oliveira Lobo, 09.05.52.0051 Zelia Alexandrina de Oliveira Lobo, 09.05.52.0051