Implementasi Partisipasi Anggaran Dalam Mendukung Kinerja Managerial (Studi Kasus Pada Badan Usaha Milik Desa Mitra Sejati Kabupaten Garut)

Abstract

This study aims to analyze the implementation of budget participation in supporting managerial performance through job satisfaction and work motivation at Village-Owned Enterprises (BUMDes) Mitra Sejati, Garut Regency. The research problem focuses on how the involvement of managers and business unit administrators in the budgeting process affects job satisfaction, work motivation, and managerial performance achievement. This study employs a qualitative method with a case study approach. Data were collected through in-depth interviews with the BUMDes chairman, treasurer, business unit managers, secretary, and village government representatives as supervisors. The results indicate that budget participation has been implemented through the process of submitting proposals, analyzing business feasibility, joint discussions, and evaluating budget realization. Such involvement contributes to increased responsibility, job satisfaction, and motivation among managers in carrying out their duties. Budget participation also supports managerial decision-making, although several challenges remain, particularly limited budget allocation and human resource constraints. This study concludes that budget participation serves as an important mechanism in strengthening BUMDes management.