Article Sidebar

Download
PDF
Statistic
Read Counter : 104 Download : 0

Downloads

Download data is not yet available.

Main Article Content

Abstract

The Indonesian Budget, as a fiscal policy instrument in Indonesia, is aimed at promoting the prosperity of the people through government spending. However, in its implementation, there are problems in implementing the government budget, such as non-compliant financial management. This research focuses on the work unit of the First Level Religious Court in the East Java Region. Several work units have good budget management. However, there are several work units whose financial performance gets adequate marks and even approaches zero. However, in reality, work units are expected to manage their budgets efficiently and responsibly. Through a quantitative approach, this research aims to determine whether competence, organizational commitment, and leadership influence the financial performance of the First Level Religious Court work unit in the East Java Region.

Keywords

competence organizational commitment leadership Budget Performance

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Rodiyah, A., Sriyono, S., & Hermawan, S. (2025). Competency-Based Budget Implementation Performance, Organizational Commitment, and Leadership. Amkop Management Accounting Review (AMAR), 5(1), 166–181. https://doi.org/10.37531/amar.v5i1.2548
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abdelwahed, N.A.A., Al Doghan, M.A., Saraih, U.N. and Soomro, B.A. (2025), "Unleashing potential: Islamic leadership’s influence on employee performance via Islamic organizational values, organizational culture and work motivation", International Journal of Law and Management, Vol. 67 No. 2, pp. 165-190.
  2. Abdul Rashid, Z., Sambasivan, M. and Johari, J. (2003). "The influence of corporate culture and organisational commitment on performance", Journal of Management Development, Vol. 22 No. 8, pp. 708-728.
  3. Aburumman, O.J. and Wasfi Alrweis, L. (2024), "Leadership style and job performance: a longitudinal approach", Journal of Facilities Management 1472-5967. DOI 10.1108/JFM-06-2024-0079.
  4. Afuan, M., Ali, Hapzi., and Zefriyenni. (2024). Determination of Performance Through Job Satisfaction: Competence, Motivation and Organizational Commitment at the Central Statistics Agency in West Sumatra. Qubahan Academic Journal Vol. 4, NO. 3, September 2024. https://doi.org/10.48161/qaj.v4n3a810.
  5. Ahmad, M. R., and Raja, R. (2021). Employee Job Satisfaction and Business Performance: The Mediating Role of Organizational Commitment. in.sagepub.com/journals-permissions-india. DOI: 10.1177/0972262920985949.
  6. Anderson, R.J. (2006). The Leadership Circle Profile: breakthrough leadership assessment technology. Industrial and Commercial Training, Vol. 38 No. 4, pp. 175-184. https://remote-lib.ui.ac.id:2075/10.1108/00197850610671946.
  7. Ardiansyah, M. D., and Sriyono. (2021). The Influence of Competence, Role of Village Apparatus and Understanding of Village Fund Management on Village Fund Management Accountability. Indonesian Journal of Cultural and Community Development Vol 10 (2021): September, 10.21070/ijccd2021759.
  8. Avella, L. and Vázquez‐Bustelo, D. (2010), "The multidimensional nature of production competence and additional evidence of its impact on business performance", International Journal of Operations & Production Management, Vol. 30 No. 6, pp. 548-583.
  9. Bagchi, S.N. and Sharma, R. (2024). Leadership canvas: towards a leadership meta-theory. Development and Learning in Organizations, Vol. ahead-of-print No. ahead-of-print. https://remote-lib.ui.ac.id:2075/10.1108/DLO-04-2024-0106.
  10. Beyer, A., Hohagen, S., Wilkens, U., and Langholf, V. (2023). The impact of team competence on short-and long-term team performance. Team Performance Management: An International Journal Vol. 30 No. 5/6, 2024 pp. 136-153.
  11. Blanchard, P. and Thacker, J. (2005), Effective Training: Systems, Strategies, and Practices, Prentice-Hall, Upper Saddle River, NJ.
  12. Boulter, N., M. Dalziel, N Jackie. (2003). People and Competencies. The Route to Competitive Adventage. New York, John Wiley & Sons, Inc.
  13. Boyatzis, R. E. (2007). Competencies in the 21st century. Journal of Management Development Vol. 27 No. 1, 2008 pp. 5-12. DOI 10.1108/02621710810840730.
  14. Bufquin, Diego., DiPietro, Robin., Park, Jeong-Yeol & Partlow, Charles. (2017). Effects of Social Perceptions and Organizational Commitment on Restaurant Performance. Journal of Hospitality Marketing & Management, 26:7, 752-769, DOI: 10.1080/19368623.2017.1293580.
  15. Byun, Gukdo., Dai, Ye., Lee, Soojin., Kang, Seungwan. (2017). Leader Trust, Competence, LMX, and Member Performance: A Moderated Mediation Framework. Psychological Reports 2017, Vol. 120(6) 1137–1159.
  16. Chang, H.T., Chou, Y.J., Miao, M.C. and Liou, J.W. (2021). The effects of leadership style on service quality: enrichment or depletion of innovation behaviour and job standardization. Total Quality Management and Business Excellence, Vol. 32 Nos 5/6, pp. 676-692.
  17. Cinnioğlu, H. (2020). A Review of Modern Leadership Styles in Perspective of Industry 4.01. Akkaya, B. (Ed.) Agile Business Leadership Methods for Industry 4.0, Emerald Publishing Limited, Leeds, pp. 1-23.
  18. Efdiono., Pane, S. G., and Thaha, R. (2023). Pengaruh Kompetensi SDM, Lingkungan Kerja, dan Motivasi Terhadap Kinerja Pelaksanaan Anggaran Satuan Kerja Lingkup Kantor Pelayanan Perbendaharaan Negara (KPPN) Samarinda. SEIKO : Journal of Management & Business. Volume 6 Issue 2 (2023) Pages 328 - 342.
  19. Esch, E. V., Wei, L. Q., and Chiang F. F. T. (2016). High-performance human resource practices and firm performance: the mediating role of employees’ competencies and the moderating role of climate for creativity. The International Journal of Human Resource Management. http://dx.doi.org/10.1080/09585192.2016.1206031.
  20. Garcia-Perez, A., Cegarra-Navarro, J. G., Bedford, D., Thomas, M., & Wakabayashi, S. (2019). Human Capital Competence and Proficiency. In Critical Capabilities and Competencies for Knowledge Organizations. https://doi.org/10.1108/978-1-78973-767-720191015.
  21. Goh, Swee C. (2012). Making performance measurement systems more effective in public sector organizations. Measuring Business Excellence. VoL. 16 No. 1 2012, pp. 31-42. DOI 10.1108/13683041211204653.
  22. Hashim, J., Wok, Saodah. (2013). Competence, performance and trainability of older workers of higher educational institutions in Malaysia. Employee Relations Vol. 36 No. 1, 2014 pp. 82-106. DOI 10.1108/ER-04-2012-0031.
  23. Hermawan, S., dan Amirullah. (2016). Metode Penelitian Bisnis Pendekatan Kuantitatif & Kualitatif. Media Nusa Creative, Malang. ISBN 9786026931382.
  24. Hsu, Chin-Chun., Tan, Keah Choon., Laosirihongthong, Tritos. & Leong, G. Keong. (2011). Entrepreneurial SCM competence and performance of manufacturing SMEs, International. Journal of Production Research, 49:22, 6629-6649, DOI: 10.1080/00207543.2010.537384.
  25. Jabbar, A. A., & Hussein, A. M. (2017). The Role of Leadership in Strategic Management. International Journal of Research-Granthaalayah. https://doi.org/10.29121/granthaalayah.v5.i5.2017.1841.
  26. Kim, Minseo and Beehr, T. A. (2018). Can Empowering Leaders Affect Subordinates’ Well-Being and Careers Because They Encourage Subordinates’ Job Crafting Behaviors?. Journal of Leadership & Organizational Studies 2018, Vol. 25(2) 184 –196. https://doi.org/10.1177/1548051817727702.
  27. Lin, Y. (2021), "A study on the relationship between project management competency, job performance and job motivation in e-commerce industry", Measuring Business Excellence, Vol. 25 No. 1, pp. 24-57.
  28. Lye, J. (2004). Performance measurement in the public sector: a clarification and agenda for research. paper presented at the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore.
  29. Manaroinsong, Johny. (2011). Pengaruh Faktor Kompetensi Individu dan Manajemen Kompensasi terhadap Kepuasan Kerja dan Kinerja Keuangan Daerah di Provinsi Sulawesi Utara. Jurnal Aplikasi Manajemen Vol 9 Nomor 3.
  30. Meyer, J. P., Allen, N. J., & Smith, C. A. (1993). Commitment to Organizations and Occupations: Extension and Test of a Three-Component Conceptualization. Journal of Applied Psychology 1993, Vol. 78, No. 4, 538-551.
  31. Morais, C., Queiros, F., Couto, S., Gomes, A. R., Simaes, C. (2024). Explainingorganizational commitment and job satisfaction: the role of leadership and seniority. Humanities And Social Sciences Communications. 11:1363. https://doi.org/10.1057/s41599-024-03855-z.
  32. Mowday, R.T., Steers, R.M. and Porter, L.W. (1979) The Measurement of Organizational Commitment. Journal of Vocational Behaviour, 14, 224-247. http://dx.doi.org/10.1016/0001-8791(79)90072-1.
  33. Mulyani, S., and Basrowi. (2024). The effect of environmentally oriented leadership and public sector management quality on supply chain performance: The moderating role of public sector environmental policy. Uncertain Supply Chain Management 12 (2024) 471–480.
  34. Nabhan, Faqih & Munajat, Munajat. (2023). The role of work engagement and organizational commitment in improving job performance. Cogent Business & Management, 10:2, 2235819, DOI: 10.1080/23311975.2023.2235819.
  35. Peraturan Direktur Jenderal Perbendaharaan Nomor Per-5/PB/2024 Tentang Petunjuk Teknis Penilaian Indikator Kinerja Pelaksanaan Anggaran Belanja Kementerian Negara/Lembaga.
  36. Rohim, S., Surip, M., Lubis, M. J. and Gafari, M. O. F. (2023). Leadership contribution and organizational commitment on the work achievement of the school principals and teachers in high schools in Medan. Cogent Education (2023), 10: 2239595. https://doi.org/10.1080/2331186X.2023.2239595.
  37. Riyadh, H. A., Nugraheni, F. R., and Ahmed, M. G. (2023). Impact of budget participation and leadership style on managerial performance with organizational commitment as intervening variable. Riyadh et al., Cogent Business & Management 10: 2175440. https://doi.org/10.1080/23311975.2023.2175440.
  38. Sekaran, Uma & Bougie, R. (2013). Research Methods for Business: A Skill Building Approach (Sixth Edition). United States of America: Wiley.
  39. Sidki, M., Boerger, L., and Boll, D. (2023). The effect of board members’ education and experience on the financial performance of German state‐owned enterprises. Journal of Management and Governance (2024) 28:445–482. https://doi.org/10.1007/s10997-022-09663-4.
  40. Surat Keputusan Pengguna Anggaran/Pengguna Barang Mahkamah Agung Republik Indonesia Nomor 93/SEK/SK.KU1.1.1/XII/2023 Tentang Penunjukan Pejabat Kuasa Pengguna Anggaran/Pengguna Barang Satuan Kerja di Lingkungan Mahkamah Agung dan Badan Peradilan Yang Berada di Bawahnya Tahun Anggaran 2024.
  41. Tjahjadi, Bambang. (2011). Factors Affecting The Enterprise Performance. Journal of Economics, Business and Accountancy Ventura Volume 14, No. 2, August 2011, pages 149 – 160.
  42. Yang, B. C., Wu, B. E., Shu, P. G., and Yang, M. H. (2006). Industrial Management & Data Systems Vol. 106 No. 1, 2006 pp. 60-80. DOI 10.1108/02635570610640997. An examination of the main factors affecting trust/commitment in supplier-dealer relationships: an empirical study of the Swedish wood industry. The TQM Magazine Vol. 12 Number 4 pp. 245-265.
  43. Yusuf, Z. F. A., Yusuf, F. A., Nuryanto, U. W., and Basrowi. (2024). Assessing organizational commitment and organizational citizenship behavior in ensuring the smoothness of the supply chain for medical hospital needs towards a green hospital: Evidence from Indonesia. Uncertain Supply Chain Management 12 (2024) 181–194.
  44. Zineldin, M. and Jonsson, P. (2000). An examination of the main factors affecting trust/commitment in supplier-dealer relationships: an empirical study of the Swedish wood industry. The TQM Magazine Vol. 12 Number 4 pp. 245-265.