The Influence of Organizational Commitment and Participatory Budgeting on Good Governance and its Impact on Stakeholder Satisfaction of Zakat Management Institutions in Riau
Abstract
This academic inquiry seeks to assess and analyze the influence of organizational commitment and participatory budgeting on the tenets of good governance, alongside its resulting implications for stakeholder satisfaction within Zakat management institutions situated in Riau. The empirical evidence used in this analysis was sourced from primary data. Primary data collection was facilitated through the deployment of structured questionnaires. This investigation targeted stakeholders affiliated with the zakat management entities. The methodological framework employed was the explanatory survey method, while data analysis was performed using the SEM–PLS technique. The findings of the study reveal that organizational commitment and participatory budgeting significantly affect the quality of good governance. Additionally, organizational commitment, participatory budgeting, and good governance collectively influence stakeholder satisfaction. Ultimately, it is concluded that organizational commitment and participatory budgeting have an indirect effect on stakeholder satisfaction through the mediating role of good governance. This study contributes to the literature by elucidating the indirect relationship between organizational commitment and participatory budgeting on stakeholder satisfaction through the mediating function of good governance, a topic that has been insufficiently explored in prior research.
Keywords: organizational commitment, participatory budgeting, good governance, stakeholder satisfaction.
Full Text:
PDFReferences
AGGARWAL, A. (2023). Which Factors Determine Good Governance? Available at SSRN: https://ssrn.com/abstract=4530095 or http://dx.doi.org/10.2139/ssrn.4530095
AGUS, M.R., MUS, A.R., GANI, A., & ILHAM. (2023). Influence of Situational Leadership, Commitment, and Competence on the Performance of National Police Personnel through Good Governance at the South Sulawesi Regional Police. Hong Kong Journal of Social Sciences, 62, 832-850. https://doi.org/10.55463/hkjss.issn.1021-3619.62.75
AMBARWATI, R., MUDJIB, A.W., LESTARIANA, F.F., & HANDIWIBOWO, GA. (2019). The Implications of Good Governance of Village Government Office in Sidoarjo. Binus Business Review, 10(3), 147-158. https://doi.org/10.21512/bbr.v10i3.5683
AMIN, K. (2023). Kemenag Rilis 108 Lembaga Pengelola Zakat Tidak Berizin, Ini Daftarnya. https://money.kompas.com/read/2023/01/27/191500926/kemenag-rilis-108-lembaga-pengelola-zakat-ilegal-ini-daftarnya
BASRI, MUTIA, Y., ARFENDI, L.Z., & NUR AZLINA, N. (2021). Financial Management, Organizational Commitment and Legislative Role on the Implementation of Good Governance at Village Governments. The Indonesian Journal of Accounting Research, 24(1), 109-126. http://doi.org/10.33312/ijar.517
BHAT, A. (2024). Organizational Commitment: Definition, benefits, and How to Improve It. https://www.questionpro.com/blog/organizational-commitment/
CHIEN, N.B., & THANH, N.N. (2022). The Impact of Good Governance on the People’s Satisfaction with Public Administrative Services in Vietnam. Administrative Sciences, 12(1), 35. https://doi.org/10.3390/admsci12010035
DIRWAN, D., RAJINDRA, R., FARID, F., MANDE, H., NURSIAH, N., & SUPRIADI, A. (2024). The Influence of Organizational Culture, Organizational Commitment, on Motivation and Job Satisfaction of Employees and Lecturers at Muhammadiyah University of Palu. International Journal of Health, Economics, and Social Sciences, 6(3), 904-918. https://doi.org/10.56338/ijhess.v6i3.5867
DONOHUE, J. (2024). What is good corporate governance? 9 characteristics (with examples). https://www.diligent.com/resources/blog/what-constitutes-good-governance
EDINOV, S., TAUFIK, T., BASRI, Y.M., INDRAWATI, N., & NUR, E.D.P. (2022) Faktor-Faktor Yang Mempengaruhi Good Governance dengan Sumber Daya Manusia sebagai Variabel Moderasi. Owner: Riset & Jurnal Akuntansi, 6(4), 3815-3824. https://doi.org/10.33395/owner.v6i4.1192
FACHRUDIN, K.A., & SHOLIHIN, M. (2021). Examining the mediating effect of job satisfaction on the relationship between budgetary participation and organizational citizenship behavior in Indonesian higher education institutions. Cogent Business & Management, 8: 1968990. https://doi.org/10.1080/23311975.2021.1968990
HANUM, Z., MUDA, I., BUKIT, R., & MUHYARSYAH. (2021). The Effect of Organizational Commitment on Performance through Good University Governance in Private Universities in Medan City. Palarch’s Journal of Archaeology of Egypt/Egyptology, 18(4), 5182-5199. https://archives.palarch.nl/index.php/jae/article/download/7105/6799/13930
RIZKA, H., ABSAH, Y., & GINTING, P. (2022). The Effect of Organizational Commitment and Communication on Employee Performance Through Job Satisfaction at The Medan District Court Class IA Special. International Journal of Research and Review, 9(8), 560-581. https://doi.org/10.52403/ijrr.20220845
HARTONO, S., MUSADIEQ, M.A., RAHARDJO, K., and AFRIANTY, T.W. (2023). The Critical Factors Affecting the Implementation of Corporate Governance in Indonesia: A Structural Equation Modeling Analysis. Economies, 11(5), 139-157. https://doi.org/10.3390/economies11050139
JANURI, F.S., & SARI, E.N. (2018). Factors Affecting Good University Governance: The Concept of Theoretical. International Journal of Scientific Engineering Research, 6(2), 27-31. https://publication.umsu.ac.id/index.php/ht/article/download/762/730/2033
LUBIS, I.T. (2021). Factors affecting good corporate governance at pt. Lotte shopping Indonesia Center Point Medan. Enrichment: Journal of Management, 12(6), 5097-5104. https://doi.org/10.35335/enrichment.v12i6.1111
MARSUNI, N.S., RASULONG, I., & ADZIM, F. (2022). Factors Affecting the Implementation of Good Government Governance (GGG) and Its Implications for Performance Accountability. Jurnal Ekonomi Balance, 18(01)0, 29-36. https://journal.unismuh.ac.id/index.php/jeb/article/view/7876/pdf
MEYER, D.F. (2018). Predictors of Good Governance and Effective Government Management: The Case of Poland. Polish Journal of Management Studies, 18(1), 206-217. https://doi.org/10.17512/pjms.2018.18.1.16
MOKHAMAD, M. (2024). BAZNAS Dukung Upaya Kemenag RI Perkuat Tata Kelola Zakat. https://baznas.go.id/news-show/BAZNAS_Dukung_Upaya_Kemenag_RI_Perkuat_Tata_Kelola_Zakat/1984?gclid=CjwKCAjw9p24BhB_EiwA8ID5BrVSZoZynzhHFavtmM0UDYz2Mr6WLbOVWz6Yo65jPTTH6QzxOydBnhoCFI4QAvD_BwE. Posted on February 2, 2024
MORIDU, I., MODDING, B., DJAMERENG, A., & NIRWANA NUR, A.N. (2023). The Influence of Budget Participation, Clarity of Budget Targets and Financial Oversight on Good Governance and Regional Financial Management Performance in Banggai. Journal of Business and Management, 25(1). 77-90. https://doi.org/10.9790/487X-2501017790
MUSOKE, H.B., & NYONYINTONO, R.M. (2017). Evaluating the Relationship between Participatory Budgeting and Performance of Microfinance Institutions Focusing on Wakiso District, Uganda. International Journal of Economics, Commerce and Management, V(1), 206-224. https://ijecm.co.uk/wp-content/uploads/2017/01/5112.pdf
NAZAM, R.M., & ROJUANIAH, R. (2024). The Effect of the Application of Good Corporate Governance (GCG) Principles on Job Satisfaction and Employee Performance. Jurnal Indonesia Sosial Sains, 5(04), 719–729. https://doi.org/10.59141/jiss.v5i04.1056
NOR, R., GANI, A.J.A., SALEH, C., & AMIN, F. (2022). Organizational commitment and professionalism to determine public satisfaction through good governance, public service quality, and public empowerment. International Review on Public and Nonprofit Marketing, 19, 191–217. https://doi.org/10.1007/s12208-021-00297-0
NUGRAHENI, P., & FAUZIAH, L. (2019). The Impact of Corporate Governance on Customer Satisfaction and Loyalty of Islamic Insurance Company in Indonesia. Journal of Accounting and Investment, 20(2), 114-128. http://doi.org/10.18196/jai.2002120
OTHMAN, R., & NOOR, I.H.B.M. (2012). Budgetary Participation: How It Affects Performance and Commitment. Accountancy Business and the Public Interest, 53-73. https://ssrn.com/abstract=2161688
PEYGHAN, V., YAGHOUBI, N.M., & KEIKHA, A. (2022). Identifying and Prioritization of Good Governance Effective Factors Focused on a Sustained Development Approach. Public Management Researches, 15(55) 93-123. https://doi.org/10.22111/jmr.2022.40358.5640
QOUMAS, Y.C. (2023). Rakornas Baznas 2023, Menag: Jadikan Tata Kelola Zakat Lebih Transparan dan Akuntabel. https://kemenag.go.id/nasional/rakornas-baznas-2023-menag-jadikan-tata-kelola-zakat-lebih-transparan-dan-akuntabel-1IcwA
RAMDHANI, M.A. (2024). Sekjen Kemenag Ingatkan Pentingnya Reward dan Punishment dalam Kebijakan Tata Kelola Zakat. https://kemenag.go.id/nasional/sekjen-kemenag-ingatkan-pentingnya-reward-dan-punishment-dalam-kebijakan-tata-kelola-zakat-FmfQ7.
RANTELANGI, C., AFFAN, N., DEVIYANTI, D.R., & SARI, W.I.R. (2018). The Influence of Organizational Commitment, Auditor Independence, Internal Control, and Ethical Leadership in Good Governance and Organizational Performance. Advances in Economics, Business and Management Research, 35, 236-242. http://doi.org/10.2991/miceb-17.2018.36
RIYADH, H.A., NUGRAHENI, F.R., & AHMED, M.G. (2023). Impact of budget participation and leadership style on managerial performance with organizational commitment as intervening variable. Cogent Business & Management, 10, 1-25. https://doi.org/10.1080/23311975.2023.2175440
SARI, I.A.W.P., DHARMANEGARA, I.B.A., & MARTADIANI, A.A.M. (2024). The Influence of Organizational Communication and Organizational Commitment on Employee Performance with Job Satisfaction as a Mediation Variable (Study on Employees of Kinik Network Pt. Bhaksena). International Journal of Environmental, Sustainability and Social Science, 5(1), 194-208. https://doi.org/10.38142/ijesss.v5i1.1031
SIM, S., & UTAMI, W. (2018). Impact of Budget Participation on Job Satisfaction and Employee Performance with Job Relevant Information (Jri) as an Intervening Variable. Jurnal Profita, 11(1), 81-90. https://doi.org/10.22441/profita.v11.01.006
Sinaga, J.T.G., Djajadikerta, H., & Setiawan, A. (2022). Factors Affecting Corporate Governance and Its Implication on Accounting Information Quality: Indonesia Trusted Company Awardees. International Journal of Family Business Practices, 5(1), 1-30. http://doi.org/10.33021/ijfbp.v5i1.3699
SINERVO, L.M., BARTOCCI, L., LEHTONEN, P., & EBDON, C. (2024). Toward sustainable governance with participatory budgeting. Journal of Public Budgeting, Accounting & Financial Management, 36(1), 1-19. http://doi.org/10.1108/JPBAFM-11-2023-0205
SPACEY, J. (2018). What is stakeholder satisfaction? https://simplicable.com/new/stakeholder-satisfaction.
SUAEDY, A. (2021). Perbaikan Tata Kelola Zakat, Ombudsman Beri Saran Kepada Menteri Agama dan Ketua Baznas. https://ombudsman.go.id/pers/r/perbaikan-tata-kelola-zakat--ombudsman-beri-saran-kepada-menteri-agama-dan-ketua-baznas---
SUDIRMAN, MUS, A.R., DJAMERENG, A., & RAHIM, S. (2022). The Effect of Budget Participation, Accountability, and Financial Supervision on, Good Governance Government East Luwu Regency. IOSR Journal of Business and Management, 24(10), 31-42. http://repository.umi.ac.id/id/eprint/2803
SUNARIS, D., WAHYOEDI, S., & TECOALU, M. (2022). Effects of Organizational Commitment and Organizational Justice on Organizational Citizenship Behavior with Job Satisfaction as a Mediation. International Journal of Science, Technology & Management, 3(3), 630-640. http://doi.org/10.46729/ijstm.v3i3.511
SUTTHANARAK, J., & YIMWILAI, C. (2021). Factors Affecting the Achievement of Applying Good Governance Principle in Management of the Bureau of Weights and Measures, Department of Internal Tread, Ministry of Commerce. Sripatum Review of Humanities and Social Sciences, 21(1), 152–163. https://so05.tci-thaijo.org/index.php/spurhs/article/view/246515
SYAHNUR, O.F., & ELMI, F. (2023). Good Corporate Governance Principles Act as Mediators of the Influence of Organizational Commitment, Leadership, and Organizational Culture on Employee Performance. International Journal of Indonesian Business Review, 2(2), 176-193. https://doi.org/10.54099/ijibr.v2i2.720
SYAHPUTRA, Z. (2014). Budget Participation on Managerial Performance: Related Factors in that influenced to Government’s Employee (Study of Indonesian Local Government). Journal of Economics and Sustainable Development, 5(21), 95-100. https://core.ac.uk/download/pdf/234646626.pdf
TEAM, I.E. (2024). 11 Strategies for Securing Stakeholder Satisfaction. https://www.indeed.com/career-advice/career-development/stakeholder-satisfaction
TEAM, I.E. (2024). Organizational Commitment: What it is and How to Improve it. https://www.indeed.com/career-advice/career-development/organizational-commitment
The ISSA. (2024). ISSA Guidelines: Good Governance. https://www.issa.int/guidelines/gg/174436
VAIA. (2024). Stakeholder satisfaction. https://www.vaia.com/en-us/explanations/business-studies/project-planning-management/stakeholder-satisfaction/
WIDIASTUTI, T. (2024). Tata Kelola Zakat Menuju Keuangan Berkelanjutan. https://unair.ac.id/tata-kelola-zakat-menuju-keuangan-berkelanjutan/
WIDODO, J. (2024). Presiden Jokowi Dorong Penguatan Tata Kelola Zakat di Rakornas BAZNAS 2024. https://setkab.go.id/presiden-jokowi-dorong-penguatan-tata-kelola-zakat-di-rakornas-baznas-2024/
YOUSEF, D.A. (2016). Organizational Commitment, Job Satisfaction and Attitudes toward Organizational Change: A Study in the Local Government. International Journal of Public Administration, 40(1), 77-88. https://doi.org/10.1080/01900692.2015.1072217
ZONATTO, V.C.D.S., NASCIMENTO, J.C., LUNARDI, M.A., & DEGENHART, L. (2020). Effects of budgetary participation on managerial attitudes, satisfaction, and managerial performance. Journal of Contemporary Administration, 24(6), 532-549. https://doi.org/10.1590/1982-7849rac2020200047
Refbacks
- There are currently no refbacks.
