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All Journal MANDAR: Management Development and Applied Research Journal Jurnal Ekonomi Syariah Mulawarman (JESM)
Pageno, Arie Mahardika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Penganggaran Partisipatif dan Komitmen Tujuan Anggaran terhadap Kinerja Manajerial pada Pemerintah Desa Yogyakarta Yusuf, Abdurrahman Maulana; Pageno, Arie Mahardika; Wulandari, Futri Ayu; Basuki, Hardo
Jurnal Ekonomi Syariah Mulawarman (JESM) Vol. 3 No. 3 (2024): Jurnal Ekonomi Syariah Mulawarman
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jesm.v3i3.2819

Abstract

Penelitian ini fokus pada pengujian penganggaran partisipatif dan komitmen tujuan anggaran terhadap kinerja manajerial pada instansi pemerintah desa melalui pendekatan empiris. Populasi penelitian terfokus pada pemerintah desa di Daerah Istimewa Yogyakarta, dengan menggunakan data primer yang dikumpulkan melalui kuesioner dan dianalisis menggunakan metode analisis jalur Pada penelitian ini terdapat yakni sampel dikumpulkan sebanyak 164 kuesioner dari para aparatur desa yang telah dikembalikan, lalu penelitian ini diolah menggunakan metode analisis dengan teknik pendekatan partial least squares. Variabel independen yang digunakan yakni penganggaran partisipatif dan komitmen tujuan anggaran. Sedangkan kinerja manajerial sebagai variabel dependen. Hasil penelitian menunjukkan bukti empiris bahwa penganggaran partisipatif dan komitmen terhadap tujuan anggaran memiliki pengaruh yang signifikan terhadap kinerja manajerial, khususnya dalam konteks pemerintahan desa.
Performance Information in Local Government Strategy: An Institutional Isomorphism Approach Wuandari, Futri Ayu; Pageno, Arie Mahardika; Rivai, Dian Rahmayanti
MANDAR: Management Development and Applied Research Journal Vol 7 No 2 (2025): June (2025)
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v7i2.5163

Abstract

This study aims to analyze how local government institutions utilize performance information for strategic decision-making, specifically in implementation and evaluation phases, through the lens of institutional isomorphism. The research employs a qualitative method with a case study approach in the Special Region of Yogyakarta, Indonesia. Primary data were collected through in-depth interviews with eight officials selected using purposive sampling. Thematic analysis was conducted following Braun & Clarke’s model. Findings reveal that performance information is often used symbolically due to external pressures rather than for substantive strategic improvement. Coercive isomorphism, driven by regulatory compliance, is the most dominant factor, followed by mimetic and normative pressures. This study theoretically reinforces the relevance of institutional isomorphism and practically highlights the importance of strengthening internal capacity for strategic and sustainable performance management. Novelty of this study contextualizes institutional isomorphism within Indonesia's decentralized local governance and presents qualitative evidence on the distinction between symbolic and substantive use of performance information
Co-Authors Abdurrahman Maulana Yusuf Hardo Basuki Rivai, Dian Rahmayanti Wuandari, Futri Ayu Wulandari, Futri Ayu