PENGARUH ANGGARAN PARTISIPATIF DAN WORKPLACE SPIRITUALITY TERHADAP KINERJA KARYAWAN

Abstract

This research is meant to examine the influence of participatory budget and workplace spirituality to the
employee performance at the Department of Revenue and Financial Management Surabaya City . The research
method has been done by using quantitative method meanwhile the sample collection has been conducted by
using purposive sampling technique. The data collection technique has been done by performing survey method
by issuing 80 questionnaires. There are 70 of 80 questionnaires or 88% from the total questionnaires are feasible
to be analyzed. The collected data has been analyzed by using multiple linear regressions analysis. The result of
this research shows that (a) participatory budget has positive influence to the employee performance, when the
participation level is high, it will encourage the enhancement of employee performance; (b) workplace spirituality
has positive influence to the employee performance, when the implementation of workplace spirituality is getting
better, the employee performance will increase.

Keywords: Participatory budget, workplace spirituality, employee performance