THE ROLE OF ENTREPRENEURIAL BUDGETING IN MEDIATING THE INFLUENCE OF BUDGET EMPHASIS, PARTICIPATORY BUDGETING, BUDGET ALLOCATION ON BUDGET PERFORMANCE OF PUBLIC SECTOR ORGANIZATIONS

Abstract

Effective budget management is the key to achieving optimal performance in public universities. This study analyzes the influence of participatory budgeting, budget emphasis, and budget allocation on budget performance with entrepreneurial budgeting as the mediating variable. The theoretical foundation is the theory of participatory budgeting, budget emphasis, budget allocation, and entrepreneurial budgeting. The survey method was used with the population of state universities in North Sulawesi, namely UNSRAT, UNIMA, POLIMDO, IAIN, IAKN, and POLNUSTAR, with a sample of 140 respondents involved in budget preparation. Data was collected through an online questionnaire and analyzed using SEM-PLS. The results show that participatory budgeting, budget emphasis, and budget allocation significantly affect budget performance, both directly and through entrepreneurial budgeting. The emphasis on budgeting and effective budget allocation increases flexibility and innovation in budget management, thereby improving budget performance. State universities are advised to adopt an entrepreneurial budgeting approach to improve budget performance, so that they are more effective and efficient in managing financial resources. This study is limited to samples in North Sulawesi and survey methods. Further research is needed to test these findings in different contexts and with more diverse methods.