THE IMPACT OF PROCEDURAL FAIRNESS AND INTERPERSONAL TRUST ON BUDGETING WORK PRESSURES (At the Regional Financial and Asset Management Revenue Agency On the Island of Java)
Keywords:Budget Participation, Procedural Justice, Interpersonal Trusts, and Work Pressures
This research empirically investigates the sustainability of the effect of budget participation on the work pressures of the Regional Revenue, Financial and Asset Management Agency (BPPKAD) in Java Island. The Revenue Budget on BPPKAD is very likely to cause work pressure for the agency head or the concerned service employee. The population of this study is an employee of the Regional Revenue, Financial and Asset Management Agency (BPPKAD) in Java Island. Sampling using random sampling techniques. Data collected as many as 60 respondents and tested was conducted with a partial least square structural equation model (PLS-SEM) in the form of the warps 3.0 program. The test results proved that budget participation had a causal relationship on procedural fairness and interpersonal trust. Procedural fairness has a significant impact on interpersonal trust and work pressures. Interpersonal trust has a substantial impact on work pressures.
A. J. R. Nauw, S. M. Fatem, S. B. Husodo, and M. Sagrim (2016), "Pemanfaatan tumbuhan cempedak (Artocarpus champeden) oleh masyarakat Kampung Sabun Distrik Aitinyo Tengah Kabupaten Maybrat, Papua Barat," J. Ilmu Kehutan., vol. 10, no. 1, pp. 46-56. Retrieved from https://doi.org/10.22146/jik.12631 DOI: https://doi.org/10.22146/jik.12631
D. Mardiasmo, P. H. Barnes, and Y. Sakurai (2008), "Implementation of good governance by regional governments in Indonesia: the challenges,".
D. Rousseau (1995), Psychological contracts in organizations: Understanding written and unwritten agreements. Sage publications. Retrieved from https://doi.org/10.4135/9781452231594 DOI: https://doi.org/10.4135/9781452231594
D. W. Johnson and R. T. Johnson (2009), "An educational psychology success story: Social interdependence theory and cooperative learning," Educ. Res., vol. 38, no. 5, pp. 365-379. Retrieved from https://doi.org/10.3102/0013189X09339057 DOI: https://doi.org/10.3102/0013189X09339057
F. Hartmann and S. Slapničar (2009), "How formal performance evaluation affects trust between superior and subordinate managers," Accounting, Organ. Soc., vol. 34, no. 6-7, pp. 722-737. Retrieved from https://doi.org/10.1016/j.aos.2008.11.004 DOI: https://doi.org/10.1016/j.aos.2008.11.004
H. and Mowen (2013), "Performance-based risk-sharing arrangements-good practices for design, implementation, and evaluation: report of the ISPOR good practices for performance-based risk-sharing arrangements task force," Value Heal., vol. 16, no. 5, pp. 703-719. Retrieved from https://doi.org/10.1016/j.jval.2013.04.011 DOI: https://doi.org/10.1016/j.jval.2013.04.011
I. Laish, M. Braun, E. Mor, J. Sulkes, Y. Harif, and Z. Ben Ari (2011), "Metabolic syndrome in liver transplant recipients: prevalence, risk factors, and association with cardiovascular events," Liver Transplant., vol. 17, no. 1, pp. 15-22. Retrieved from https://doi.org/10.1002/lt.22198 DOI: https://doi.org/10.1002/lt.22198
I. Lathifah and A. Rohman (2014), "The Influence of Work-family conflict on Turnover intentions with Job satisfaction as an Intervening Variable on Public Accountant Firms in Indonesia,". Retrieved from https://doi.org/10.17722/ijrbt.v5i2.342 DOI: https://doi.org/10.17722/ijrbt.v5i2.342
I. Lathifah (2020), "No Title No Title No Title," Pap. Knowl. . Towar. a Media Hist. Doc., pp. 12-26.
I. Ulum, I. Ghozali, and A. Chariri (2008), "Intellectual capital dan kinerja keuangan perusahaan; Suatu analisis dengan pendekatan Partial Least Squares (PLS),".
J. Greenberg and R. Folger (1983), "Procedural justice, participation, and the fair process effect in groups and organizations," in Basic group processes, Springer, pp. 235-256. Retrieved from https://doi.org/10.1007/978-1-4612-5578-9_10 DOI: https://doi.org/10.1007/978-1-4612-5578-9_10
J. H. Christensen et al. (2013), "Climate phenomena and their relevance for future regional climate change," in Climate change 2013 the physical science basis: Working group I contribution to the fifth assessment report of the intergovernmental panel on climate change, Cambridge University Press, pp. 1217-1308.
J. M. Spurgeon, H. A. Atwater, and N. S. Lewis (2008), "A comparison between the behavior of nanorod array and planar Cd (Se, Te) photoelectrodes," J. Phys. Chem. C, vol. 112, no. 15, pp. 6186-6193. Retrieved from https://doi.org/10.1021/jp077481u DOI: https://doi.org/10.1021/jp077481u
J. Mao, D. D. Price, and D. J. Mayer (1995), "Mechanisms of hyperalgesian and morphine tolerance: a current view of their possible interactions," Pain, vol. 62, no. 3, pp. 259-274. Retrieved from https://doi.org/10.1016/0304-3959(95)00073-2 DOI: https://doi.org/10.1016/0304-3959(95)00073-2
K. B. Ompusunggu and I. R. Bawono (2006), "Pengaruh Partisipasi Anggaran Dan Job Relevant Information (JRI) Terhadap Informasi Asimetris (Studi pada Badan Layanan Umum Universitas Negeri di Kota Purwokerto Jawa Tengah)," J. Simp. Nas., vol. 9.
K. Wentzel (2002), "The influence of fairness perceptions and goal commitment on managers' performance in a budget setting," Behav. Res. Account., vol. 14, no. 1, pp. 247-271. Retrieved from https://doi.org/10.2308/bria.2002.14.1.247 DOI: https://doi.org/10.2308/bria.2002.14.1.247
L. & Tyler (2008), "Behavioral effects of nonfinancial performance measures: The role of procedural fairness," Behav. Res. Account., vol. 20, no. 2, pp. 55-71. Retrieved from https://doi.org/10.2308/bria.2008.20.2.55 DOI: https://doi.org/10.2308/bria.2008.20.2.55
L. Kren (1992), "Budgetary participation and managerial performance: The impact of information and environmental volatility," Account. Rev., pp. 511-526.
Lau and Buckland (1988), "The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable," Accounting, Organ. Soc., vol. 13, no. 3, pp. 225-233. Retrieved from https://doi.org/10.1016/0361-3682(88)90001-3 DOI: https://doi.org/10.1016/0361-3682(88)90001-3
M. I. Goran, K. D. Reynolds, and C. H. Lindquist (1999), "Role of physical activity in the prevention of obesity in children," Int. J. Obes., vol. 23, no. 3, pp. S18-S33. Retrieved from https://doi.org/10.1038/sj.ijo.0800880 DOI: https://doi.org/10.1038/sj.ijo.0800880
M. S. P. Hasibuan and H. M. S. P. Hasibuan (2016), Manajemen sumber daya manusia. Bumi Aksara.
M. Zayas-Ortiz, E. Rosario, E. Marquez, and P. C. Gruñeiro (2015), "Relationship between organizational commitments and organizational citizenship behaviour in a sample of private banking employees," Int. J. Sociol. Soc. Policy. Retrieved from https://doi.org/10.1108/IJSSP-02-2014-0010 DOI: https://doi.org/10.1108/IJSSP-02-2014-0010
N. Kock (2011), "Using WarpPLS in e-collaboration studies: Mediating effects, control and second order variables, and algorithm choices," Int. J. e-Collaboration, vol. 7, no. 3, pp. 1-13. Retrieved from https://doi.org/10.4018/jec.2011070101 DOI: https://doi.org/10.4018/jec.2011070101
P. C. Earley and E. A. Lind (1987), "Procedural justice and participation in task selection: The role of control in mediating justice judgments.," J. Pers. Soc. Psychol., vol. 52, no. 6, p. 1148. Retrieved from https://doi.org/10.1037/0022-35220.127.116.118 DOI: https://doi.org/10.1037/0022-3518.104.22.1688
S. D. Pearson and L. H. Raeke (2000), "Patients' trust in physicians: many theories, few measures, and little data," J. Gen. Intern. Med., vol. 15, no. 7, pp. 509-513. Retrieved from https://doi.org/10.1046/j.1525-1497.2000.11002.x DOI: https://doi.org/10.1046/j.1525-1497.2000.11002.x
S. P. Robbins (2003), "Perilaku Organisasi. Edisi Sembilan. Jakarta: PT. Indeks," J. "Acta Diurna, vol. 3, no. 4.
S. Sugiarti, E. Widyastuti, E. M. Sutanto, and A. Yulandari (2021), "Analisis Faktor yang Mempengaruhi Penerapan Kode Etik Pegawai di BPPKAD Kota Surakarta," J. Akunt. dan Pajak, vol. 22, no. 1.
T. and Walker (1989), "Effects of procedural and distributive justice on reactions to pay raise decisions," Acad. Manag. J., vol. 32, no. 1, pp. 115-130. Retrieved from https://doi.org/10.5465/256422 DOI: https://doi.org/10.5465/256422
Y. G. Habba, M. Capochichi-Gnambodoe, and Y. Leprince-Wang (2017), "Enhanced photocatalytic activity of iron-doped ZnO nanowires for water purification," Appl. Sci., vol. 7, no. 11, p. 1185. Retrieved from https://doi.org/10.3390/app7111185 DOI: https://doi.org/10.3390/app7111185
Y. Kusumawardani, L. Sulistyowati, and A. Cholil (2015), "Potensi antagonis jamur endofit pada tanaman lada (Piper nigrum L.) terhadap jamur Phytophthora capsici Leionian penyebab penyakit busuk pangkal batang," J. Hama dan Penyakit Tumbuh., vol. 3, no. 1, p. pp-21.
How to Cite
License and Copyright Agreement
In submitting the manuscript to the journal, the authors certify that:
- They are authorized by their co-authors to enter into these arrangements.
- The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
- That it is not under consideration for publication elsewhere.
- That its release has been approved by all the author(s) and by the responsible authorities – tacitly or explicitly – of the institutes where the work has been carried out.
- They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
- They agree to the following license and copyright agreement.
Authors who publish with International Journal of Engineering Technologies and Management Research agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
For More info, please visit CopyRight Section