MENILAI KEMBALI PERAN DESENTRALISASI DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA PIMPINAN OPD MENILAI KEMBALI PERAN DESENTRALISASI DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA PIMPINAN OPD
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Abstrak
Desentralisasi dan penganggaran partisipatif telah menjadi strategi penting dalam reformasi tata kelola sektor publik di negara berkembang, termasuk Indonesia. Studi ini bertujuan untuk mengevaluasi hubungan antara partisipasi anggaran dan kinerja organisasi perangkat daerah, serta menilai apakah desentralisasi memperkuat hubungan tersebut. Mengadopsi pendekatan kuantitatif dengan desain korelasional, penelitian dilakukan pada lingkungan Pemerintah Kota Banjar Baru, melibatkan 48 pejabat struktural yang terlibat dalam proses penganggaran. Data dikumpulkan melalui kuesioner tertutup dan dianalisis menggunakan regresi linier sederhana dan berganda. Hasil menunjukkan bahwa partisipasi anggaran memiliki pengaruh positif dan signifikan terhadap kinerja, mencerminkan pentingnya keterlibatan pejabat dalam penyusunan anggaran sebagai sarana untuk meningkatkan efisiensi, akuntabilitas, dan komitmen organisasi. Sebaliknya, desentralisasi tidak menunjukkan pengaruh signifikan terhadap kinerja, baik secara langsung maupun sebagai variabel moderasi. Hal ini mengindikasikan bahwa pelimpahan kewenangan tanpa dukungan kapasitas institusional tidak cukup untuk meningkatkan kinerja organisasi. Temuan ini memperkuat relevansi teori kontingensi dalam konteks sektor publik, sekaligus menekankan bahwa efektivitas penganggaran partisipatif sangat tergantung pada kesiapan struktur organisasi dan tata kelola. Implikasi praktis dari studi ini adalah perlunya reformasi kelembagaan yang tidak hanya bersifat struktural, tetapi juga berorientasi pada penguatan kapasitas sumber daya manusia dan sistem pengambilan keputusan yang inklusif.
Kata Kunci: Desentralisasi, Partisipasi Anggaran, Kinerja Pemerintah Daerah dan Teori Kontingensi
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