The Effect of Human Resource Quality and Budgeting Participation on Organizational Culture and Organizational Performance

INTRODUCTION The performance of the government apparatus is a system that aims to assist the boss in assessing the achievement of a strategy through financial and nonfinancial measurement tools, where performance can be measured from the extent of performance capability in achieving budgeted targets. Performance measurement covers a variety of aspects so as to provide efficient and effective information in achieving their performance. In accordance with, the performance approach used in the preparation of the budget, any planned allocation of costs should be linked to the level of service or outcomes expected to be achieved. Achieving good performance in each the Regional Deviance Organization (OPD) cannot be separated from several factors, namely the effect of human resource quality owned by the OPD. Human resource quality is the ability of human resources to carry out the duties and responsibilities that are given to him with the provision of education, coaching, and sufficient experience (Kharis, 2010; Rafiei & Davari, 2015). The quality of human resources is a serious problem when it is associated with the performance of the local government which is still considered low. Human resources are very important for every organization, so it needs to be Astuti & Yasa/Quantitative Economics Research 2018,1(1):39-46 40 managed, regulated and utilized in order to function productively to achieve organizational goals, as well as human resources owned by an organization needs to be managed professionally in order to realize the balance between the needs of employees with the demands and capabilities organization. Human resources in an organization is a very important determinant of the effectiveness of running activities within the organization. Therefore, in good local financial management, the Regional Deviance Organization (OPD) must have qualified human resources, supported by educational background, often attended education, training and have experience in finance (Wansyah & Darwanis, 2012; Gomes et al., 2013). In addition, the variable quality of human resources potentially