Abstract

This paper aimed to test and evince from some previous researches: influence of apparatus discretion to budget effectiveness, influence of organizational culture to budget effectiveness, and influence of budget effectivity to trust of internal stakeholders in organization of region of East Lombok Regency. The analytical tool used is Partial Least Square (PLS) with the determination of the sample of head and treasurer at each Organization of Regional Devices (OPD) in East Lombok Regency. The results of this study indicate that the apparatus discretion has a positive effect on budget effectiveness, organizational culture has a positive effect on the effectiveness of budget, and the effectiveness of the budget has a positive effect on the trust of internal stakeholders. With this research is expected government officials can use discretion in accordance with established channels and can apply a good organizational culture patterns that will impact on the achievement of budget effectiveness. The existence of effective budget management can realize the trust of internal stakeholders which is the greatest strength to maintain the sustainability of the organization. The trust of internal stakeholders will affect the work of the organization in completing various programs that have been poured on the Regional Budget (APBD).

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