PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN PEMANFAATAN SISTEM INFORMASI KEUANGAN TERHADAP KINERJA PEGAWAI

The aim of this research is to determine the influence of participation in budgeting and the utilization of financial information systems on employee performance in the Local Government Agencies of Muna District. The study involves a total of 1,473 staff members from the Local Government Agencies of Muna District, selected using purposive sampling, resulting in a sample size of 105 individuals. Data collection for this study involves the combined use of questionnaires and document-based analysis employing Likert scale assessment. Subsequently, data analysis employs multiple linear regression techniques using SPSS software version 25. Research findings reveal that participation in budgeting demonstrates a significant positive impact on employee performance. Similarly, the utilization of local financial information technology also exhibits a positive and significant impact on employee performance. Concurrently, participation in budgeting and the utilization of local financial information systems collectively demonstrate a significant impact on employee performance. These findings indicate that improvements in both variables simultaneously have a positive effect on employee performance in the Local Government Agencies of Muna District.