Al-Kharaj: Journal of Islamic Economic and Business
Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi

The Effect Of Budgetary Participation On Government Apparatus Performance With Organizational Culture As A Moderating Variable (Empirical Study On Maluku Province Organizations

Febbraio Pierre Alfons (Unknown)
Paul Usmany (Unknown)
Christina Sososutiksno (Unknown)



Article Info

Publish Date
06 Jan 2026

Abstract

This study aims to analyze the effect of budget participation on government apparatus performance with organizational culture as a moderating variable in Regional Apparatus Organizations (OPD) of Maluku Province. Budget participation is seen as an important factor in increasing the effectiveness of the implementation of apparatus duties and responsibilities, while organizational culture plays a role in shaping mindsets, work behaviors, and commitment to achieving organizational goals. This study uses a quantitative approach by distributing questionnaires to apparatus in a number of OPDs in Maluku Province, then the data is processed using moderated regression analysis. The results show that budget participation has a positive and significant effect on government apparatus performance. In addition, organizational culture is proven to moderate the relationship, where a strong organizational culture strengthens the influence of budget participation in improving apparatus performance. These findings indicate that improving apparatus performance requires not only active involvement in the budget preparation process, but also the support of a conducive, adaptive, and performance-oriented organizational culture. This study contributes to local governments in formulating strategies to improve performance through strengthening budget participation and developing organizational culture.

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Journal Info

Abbrev

alkharaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related ...