Does the concept of value for money increase budget performance?
The aim of this study is to assess the factors affecting budget performance through the concept of value for money. This quantitative study uses a rating scale and a survey. The samples included 426 government officials from 43 regional organizations in Makassar City, South Sulawesi Province, Indone...
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| Language: | English |
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LLC "CPC "Business Perspectives"
2024-12-01
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| Series: | Public and Municipal Finance |
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| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21252/PMF_2025_01_Said.pdf |
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| _version_ | 1846116894127423488 |
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| author | Siti Nur Reskiyawati Said Arifuddin Andi Kusumawati Asri Usman |
| author_facet | Siti Nur Reskiyawati Said Arifuddin Andi Kusumawati Asri Usman |
| author_sort | Siti Nur Reskiyawati Said |
| collection | DOAJ |
| description | The aim of this study is to assess the factors affecting budget performance through the concept of value for money. This quantitative study uses a rating scale and a survey. The samples included 426 government officials from 43 regional organizations in Makassar City, South Sulawesi Province, Indonesia. The final sample size was 153 respondents. According to the results, participatory budgeting (β = 0.190; p-value = 0.017 < 0.05), budget goal clarity (β = 0.428; p-value = 0.000 < 0.05), and commitment (β = 0.339; p-value = 0.000 < 0.05) have a direct impact on budget performance. As a moderating variable, organizational culture affected participatory budgeting (β = 0.047; p-value = 0.004 < 0.05), budget goal clarity (β = 0.091; p-value = 0.000 < 0.05), and commitment (β = 0.066; p-value = 0.000 < 0.05). Moreover, motivation, as a moderating variable, affected participatory budgeting (β = 0.041; p-value = 0.019 < 0.05), budget goal clarity (β = 0.078; p-value = 0.000 < 0.05), and commitment (β = 0.070; p-value = 0.000 < 0.05). This study offers significant implications for local government officials in selecting the most effective variables to improve budget performance. For policymakers, the findings suggest supporting skill optimization to carry out government tasks. Finally, it is necessary to reconsider the approach to training the local government staff. |
| format | Article |
| id | doaj-art-7097e182c8c2449fb8e7ebe02fac9c99 |
| institution | Kabale University |
| issn | 2222-1867 2222-1875 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Public and Municipal Finance |
| spelling | doaj-art-7097e182c8c2449fb8e7ebe02fac9c992024-12-18T13:07:36ZengLLC "CPC "Business Perspectives"Public and Municipal Finance2222-18672222-18752024-12-0114111210.21511/pmf.14(1).2025.0121252Does the concept of value for money increase budget performance?Siti Nur Reskiyawati Said0https://orcid.org/0009-0007-7176-906XArifuddin1https://orcid.org/0000-0002-2938-4613Andi Kusumawati2https://orcid.org/0009-0004-7270-3714Asri Usman3https://orcid.org/0000-0002-5009-0580Doctoral Candidate, Department of Accounting, Faculty of Economics and Business, Hasanuddin University, IndonesiaProfessor, Department of Accounting, Faculty of Economics and Business, Hasanuddin University, IndonesiaAssociate Professor, Department of Accounting, Faculty of Economics and Business, Hasanuddin University, IndonesiaProfessor, Department of Accounting, Faculty of Economics and Business, Hasanuddin University, IndonesiaThe aim of this study is to assess the factors affecting budget performance through the concept of value for money. This quantitative study uses a rating scale and a survey. The samples included 426 government officials from 43 regional organizations in Makassar City, South Sulawesi Province, Indonesia. The final sample size was 153 respondents. According to the results, participatory budgeting (β = 0.190; p-value = 0.017 < 0.05), budget goal clarity (β = 0.428; p-value = 0.000 < 0.05), and commitment (β = 0.339; p-value = 0.000 < 0.05) have a direct impact on budget performance. As a moderating variable, organizational culture affected participatory budgeting (β = 0.047; p-value = 0.004 < 0.05), budget goal clarity (β = 0.091; p-value = 0.000 < 0.05), and commitment (β = 0.066; p-value = 0.000 < 0.05). Moreover, motivation, as a moderating variable, affected participatory budgeting (β = 0.041; p-value = 0.019 < 0.05), budget goal clarity (β = 0.078; p-value = 0.000 < 0.05), and commitment (β = 0.070; p-value = 0.000 < 0.05). This study offers significant implications for local government officials in selecting the most effective variables to improve budget performance. For policymakers, the findings suggest supporting skill optimization to carry out government tasks. Finally, it is necessary to reconsider the approach to training the local government staff.https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21252/PMF_2025_01_Said.pdfcommitmentgoal claritymotivationorganizational cultureparticipatory budgetingperformance |
| spellingShingle | Siti Nur Reskiyawati Said Arifuddin Andi Kusumawati Asri Usman Does the concept of value for money increase budget performance? Public and Municipal Finance commitment goal clarity motivation organizational culture participatory budgeting performance |
| title | Does the concept of value for money increase budget performance? |
| title_full | Does the concept of value for money increase budget performance? |
| title_fullStr | Does the concept of value for money increase budget performance? |
| title_full_unstemmed | Does the concept of value for money increase budget performance? |
| title_short | Does the concept of value for money increase budget performance? |
| title_sort | does the concept of value for money increase budget performance |
| topic | commitment goal clarity motivation organizational culture participatory budgeting performance |
| url | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21252/PMF_2025_01_Said.pdf |
| work_keys_str_mv | AT sitinurreskiyawatisaid doestheconceptofvalueformoneyincreasebudgetperformance AT arifuddin doestheconceptofvalueformoneyincreasebudgetperformance AT andikusumawati doestheconceptofvalueformoneyincreasebudgetperformance AT asriusman doestheconceptofvalueformoneyincreasebudgetperformance |