摘要：The Impact of Budget Participation on the Apparatus Performance. The aim of the study is to empirically examine the effect of budgetary participation on performance of government personnel as well as to empirically examine the effect of the control system, decentralization and leadership styles as moderating, with used hierarchical regression. The population of the study is SKPD (Satuan Kerja Perangka Daerah), which used proportional random sampling. The results showed the greater level of participation employee in budgetary, also increase employee performance. Control system, decentralization, and leadership style strengthen the influence of budgetary participation with apparatus performance.
其他摘要：Pengaruh Partisipasi Anggaran terhadap Kinerja Aparatur Pemerintah. Penelitian ini bertujuan untuk menguji secara empiris pengaruh partisipasi anggaran terhadap kinerja aparatur pemerintah Kota Palangka Raya dengan sistem pengendalian, desentralisasi dan
关键词：Zakat; Action research; Organisasi Pengelola Zakat
