THE INFLUENCE OF DISCIPLINE, COMPETENCY, AND MODERATED ORGANIZATIONAL CULTURE ON BUDGET IMPLEMENTATION PERFORMANCE IN THE MINISTRY OF DEFENSE OF THE REPUBLIC OF INDONESIA

Abstract

This research is based on the State Finance Act No. 17 of 2003. In the explaining section, public finances management must be carried out professionally, openly, and responsibly to promote good governance in State administration.  This study seeks to analyze the impact of budget execution and the OCB intervention on the direct effects of discipline variables, skill, and organizational culture. The research is also based on the Authorization of Dipa and uses Corporate Culture, OCBs, and Structural Equating Models (SEM).  The competence dimension, which mainly affects organizational citizenship, is the educational competence dimension measured by the academic indicators of officials at least S2.  This shows that academic competence is essential for increasing corporate citizenship and budget implementers' performance, as measured by budget managers having a minimum of S2 training. There is an influence of organizational culture regarding organizational citizenship behavior and performance budget executors at the Indonesian Ministry of Defense and has is an influence of state citizenship behavior on the performance of budget implementers in the Government of Defense of the Republic of Indonesia.