The Impact of Participation Budget on Performance Improvement Cooperative in East Java

Eni Wuryani


The budget is a method of implementation of goals and objectives of the
organization becomes operational. A budget is a tool of control, coordination,
and communication budget as a tool to motivate the performance of the
members of the organization. This research analyzes the impact of budget
participation on the performance improvement of cooperatives in East Java.
The research sample at 60 cooperatives in East Java, the unit of analysis is
the chairman of the cooperative. The research method using linear
regression. Participation budget was measured using a budget of manufacture
Budget Plan Cooperative. Cooperative performance was measured using
profitability. Results Participation budget has an impact on improving the
performance of cooperatives. Budgets are made presented and ratified at
a meeting of members, so members are motivated to improve cooperation by
being active in the operations of the cooperative. The liveliness of the
cooperative members have an impact on the increase of net income


Participation Budget; Improved Performance; Profitability; Business Profits

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