Rr. Sri Handayani

Corruption is one of the major challenges facing both developed and developing countries, which seriously undermines governance and economic stability. This is specifically true for civil servants, whose vulnerability to corruption is greatly increased by the particular pressures and opportunities arising in their work. This study aims to explore perceived corruption among civil servants in Semarang, Indonesia, using the fraud triangle and attribution theories that point to psychological and organizational factors in corruption. The sample consisted of 99 civil servants convicted of corruption. This study used multiple linear regression to analyze data on how perceived pressure, opportunity, and rationalization contribute to unethical behavior. From the results, perceived pressure, especially financial stress, and the opportunity for corruption due to weak organizational controls were significant driving factors for corrupt actions. Financial pressure emerged as the most influential factor, followed by the opportunity for unethical behavior in weak organizational environments. The study emphasizes the need to address both psychological factors, such as personal values and ethical leadership, and organizational factors, like strengthening internal controls and reducing opportunities for misconduct. These findings provide valuable messages for policymakers in designing comprehensive anti-corruption strategies that could reduce both internal motivations and external opportunities that foster corruption among civil servants.

Type of the article: Research Article

Abstract
This study aims to examine the effect of budgetary participation, organizational commitment, motivation, and budget transparency on local government performance, with psychological capital as a moderating variable. Budgetary participation refers to the involvement of local government employees in the budgeting process, while psychological capital reflects their optimism, resilience, and confidence in decision-making. This analysis was conducted in Central Java, Indonesia, from June to August 2024 using a quantitative approach. A structured survey was conducted by distributing questionnaires to respondents consisting of 250 employees in local work units involved in financial management, policy implementation, and service provision. After being selected based on their professional knowledge and direct involvement in the governance and budgeting process, 221 respondents were considered valid. Strict ethical guidelines were adhered to in order to protect participants and maintain the integrity of the research process. The results show that budget transparency and motivation significantly improve government performance. Thus, both are important in the governance process. Psychological capital strengthens the influence of budgetary participation, organizational commitment, and budget transparency on local government performance. Motivation has a direct and substantial contribution to local government performance without being moderated by employee psychological traits such as optimism and self-confidence. Employees' motivation drives their performance regardless of their psychological capital. This is in contrast to budgetary participation and organizational commitment, which require psychological support to enhance their effects. This study contributes to governance research in highlighting the psychological aspects of budgetary participation, organizational commitment, and transparency.