The Influence of Participatory Budgetting and Political Intervention on the Budget Performance of the Aceh Government

Ria Rizki Novita; Fifi Yusmita

doi:10.55927/jfbd.v5i1.9

Authors

Ria Rizki Novita Universitas Syiah Kuala
Fifi Yusmita Universitas Syiah Kuala

DOI:

https://doi.org/10.55927/jfbd.v5i1.9

Keywords:

Participatory Budgeting, Political Intervention, Budget Performance, Local Government

Abstract

This study aims to analyze the influence of participatory budgeting and political intervention on the budget performance of the Aceh Government. Regional budget performance remains a strategic issue, characterized by low budget realization rates, delays in program implementation, and high budget surpluses. This study used a quantitative approach with a survey method. Primary data were obtained by distributing questionnaires to employees within the Aceh Work Unit who were directly involved in the budget preparation and implementation process. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results showed that participatory budgeting and political intervention simultaneously had a significant effect on budget performance. Partially, participatory budgeting had a positive and significant effect on budget performance, while political intervention had no significant effect.

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