THE EFFECT OF BUDGET PARTICIPATION ON ORGANIZATIONAL CULTURE, DECENTRALIZATION, AND CHARACTERISTICS OF EFFECTIVE MANAGEMENT ACCOUNTING INFORMATION SYSTEMS IN EAST JAVA REGIONAL DEVICE ORGANIZATIONS

Abstract

Budgets in the government sector are known as public sector budgets. The budget in the government sector is used to show the government's program in using public money. Public sector budgets are created to help determine the level of community needs. Government policies that regulate government revenue and spending that have a close relationship to taxes are physical policies. In this study the researchers considered the factors of organizational culture, decentralization, the characteristics of management accounting information systems, in participatory budgeting procedures on the performance of local government officials. This study indicates that budget participation affects organizational culture, decentralization, and management accounting information systems' characteristics.