Implementation of Accountability and Transparency Budgeting on Organizational Performance

Abstract

This study aims to determine the implementation of budget accountability and transparency on the performance of an organization. Applying the principles of accountability and transparency can be seen from the planning, implementation, evaluation, and accountability stages. The complexity of budget management with minimal human resources, when measured from the quality aspect, the implementation of accountability and transparency in budget management on organizational performance is important to study. The research method used is a descriptive analysis method with a qualitative approach. This study emphasizes the process and meaning of social reality that is not tested or measured strictly in quantity or frequency. Qualitative research focuses on explaining how social phenomena are formed and given meaning. The results of this study indicate that implementing accountability budgeting is necessary to improve organizational performance. The implementation of budgeting must prioritize transparent elements to achieve performance-based budgeting so that the implementation of transparency budgets can avoid corruption, which can improve an organization's performance.