BUDGET EFFICIENCY AS A DETERMINANT OF EMPLOYEE PERFORMANCE WITH LEADERSHIP AND JOB SATISFACTION AS SUPPORTING VARIABLES IN THE DEPARTMENT OF FOOD SECURITY AND AGRICULTURE OF CILEGON CITY

Maryori Maryori; Ahmad  Mukhlis; Mamay Komarudin

doi:10.53067/ije3.v6i2.506

Authors

Maryori Maryori Universitas Bina Bangsa
Ahmad Mukhlis Universitas Bina Bangsa
Mamay Komarudin Universitas Bina Bangsa

DOI:

https://doi.org/10.53067/ije3.v6i2.506

Keywords:

Leadership, Job Satisfaction, Employee Performance, Budget Efficiency., Kepemimpinan, Kepuasan Kerja, Kinerja Karyawan, Efisiensi Anggaran.

Abstract

This study aims to analyze the influence of leadership and job satisfaction on budget efficiency through employee performance at the Food Security, Agriculture, and Fisheries Agency of Cilegon City. The study used a quantitative approach with a survey method. The study population consisted of 93 employees consisting of Civil Servants (PNS) and Government Employees with Work Agreements (PPPK). The sampling technique used saturated sampling (census sampling), so that the entire population became respondents. Data were collected through questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4.0 software. The results showed that leadership had a positive and significant effect on budget efficiency and employee performance. Job satisfaction was also proven to have a positive and significant effect on budget efficiency and employee performance. In addition, employee performance had a positive and significant effect on budget efficiency. Testing the mediation effect proved that employee performance was able to significantly mediate the influence of leadership and job satisfaction on budget efficiency. Research findings confirm that improving budget efficiency in public sector organizations is not solely determined by financial management, but is also influenced by leadership quality, job satisfaction, and employee performance. Therefore, strengthening leadership capacity, improving employee welfare, and developing human resource competencies are crucial strategies for achieving effective, efficient, and performance-oriented organizational governance.

Downloads

Download data is not yet available.

References

Aguinis, H. (2023). Performance management (5th ed.). Chicago Business Press.

Amin, A., & Sudiana, I. K. (2024). Work-life balance, work environment, and job satisfaction: Evidence from Indonesian state-owned enterprises. Jurnal Manajemen dan Kewirausahaan. (Tambahkan DOI sesuai artikel yang digunakan apabila tersedia).

Armstrong, M., & Taylor, S. (2023). Armstrong's handbook of human resource management practice (16th ed.). Kogan Page.

Choerunisa, N., Rahmawati, D., & Prasetyo, A. (2024). Strategi peningkatan efisiensi anggaran pemerintah melalui transparansi, digitalisasi, dan manajemen risiko. Jurnal Akuntansi dan Keuangan Sektor Publik.

Collings, D. G., McDonnell, A., & Scullion, H. (2024). Talent management: Progress and prospects. Human Resource Management Review, 34(1), 100980. https://doi.org/10.1016/j.hrmr.2023.100980

Felicia, A., Pramudita, R., Palupi, M., & Bhimasta, R. (2024). Employee satisfaction and organizational commitment: A contemporary perspective. Journal of Infrastructure, Policy and Development, 8(6).

Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A Workbook. Springer. https://doi.org/10.1007/978-3-031-19447-0

Henseler, J., Ringle, C. M., & Sarstedt, M. (2023). Using Partial Least Squares Path Modeling in International Advertising Research: Basic Concepts and Recent Issues. Springer. https://doi.org/10.1007/978-3-031-37731-6

Hidayat, A., Rahman, M., & Putra, D. (2023). Employee performance in the public sector: The role of leadership and work motivation. International Journal of Professional Business Review, 8(7).

Mardiasmo. (2023). Akuntansi sektor publik (Edisi terbaru). Andi Publisher.

Northouse, P. G. (2024). Leadership: Theory and practice (10th ed.). Sage Publications.

Nuryadin, M., Suryadi, A., & Firmansyah, R. (2024). Digital leadership in public organizations: A systematic literature review. Journal of Public Administration and Digital Governance.

OECD. (2024). Government at a Glance 2024. OECD Publishing. https://doi.org/10.1787/government_glance-2024-en

Perwitasari, D., Haidiputri, T., & Rustinawati, N. (2022). Analisis efektivitas dan efisiensi anggaran dengan pendekatan value for money pada Dinas Pertanian, Ketahanan Pangan dan Perikanan Kota Probolinggo. Jurnal Akuntansi dan Sektor Publik.

Riwayati, E., Winarti, S., Cahaya, D., & Khairunnisa, R. (2025). Job satisfaction as a mediator of leadership and motivation on employee performance. International Journal of Organizational Analysis.

Robbins, S. P., & Judge, T. A. (2023). Organizational behavior (19th ed.). Pearson.

Sarstedt, M., Hair, J. F., Ringle, C. M., & Richter, N. F. (2022). Advanced Issues in Partial Least Squares Structural Equation Modeling. Sage Publications.

Sekaran, U., & Bougie, R. (2023). Research methods for business: A skill-building approach (9th ed.). Wiley.

Sinaga, R., Harahap, D., & Siregar, M. (2025). Analysis of regional budget efficiency using the value for money approach. Jurnal Riset Akuntansi dan Keuangan Daerah.

Spector, P. E. (2022). Job satisfaction: From assessment to intervention. Routledge.

Sugiyanto. (2025). Data-driven transformational leadership in the digital era. Journal of Leadership and Digital Transformation. (Tambahkan DOI sesuai artikel yang digunakan).

Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D (Edisi ke-2). Alfabeta.

Yukl, G. (2023). Leadership in organizations (9th ed.). Pearson.