Pengaruh Partisipasi Anggaran dan Kejelasan Sasaran Anggaran terhadap Kinerja Pengelola Anggaran di Lingkungan Balai Pengelola Transportasi Darat Kelas II Sumatera Utara

Abstract

This study aims to determine how the effect of budget participation on the performance of a government agency and the effect of budget clarity on its performance. The research was conducted at a government agency under the auspices of the Ministry of Transportation, namely the Land Transportation Management Center Class II of North Sumatra Province. Sampling was carried out in 2022 by testing employees and including officials in the agency's offices. Apparently, the results of the research that has been conducted are that budget participation and clarity of budget targets, both of which affect the performance of budget managers at the Land Transportation Management Center Class II North Sumatra. The increased participation provided by employees and officials, it will improve performance, as well as the clarity of budget targets.