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Submitted
20 July 2025
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7 August 2025
Published
13 August 2025
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Abstract

Studi ini mengevaluasi hubungan antara partisipasi anggaran dan kinerja organisasi pemerintah daerah, serta peran desentralisasi sebagai pemoderasi, pada Pemerintah Kota Banjarbaru dengan responden 48 pejabat struktural. Menggunakan pendekatan kuantitatif dan analisis regresi, hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh positif signifikan terhadap kinerja, menekankan pentingnya keterlibatan pejabat dalam perumusan anggaran untuk meningkatkan efisiensi, akuntabilitas, dan komitmen organisasi. Sebaliknya, desentralisasi tidak berpengaruh signifikan langsung terhadap kinerja maupun memoderasi hubungan partisipasi anggaran–kinerja. Hal ini menunjukkan bahwa pelimpahan wewenang tanpa kesiapan institusi tidak cukup untuk meningkatkan hasil organisasi. Temuan ini mendukung teori kontinjensi, bahwa efektivitas partisipasi anggaran sangat bergantung pada struktur organisasi dan kapasitas tata kelola, serta menegaskan perlunya reformasi kelembagaan yang memperkuat sumber daya manusia dan sistem pengambilan keputusan inklusif.


Kata kunci: desentralisasi, partisipasi anggaran, kinerja pemerintah daerah, teori kontingens

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