Budget Planning Strategy to Create Organizational Culture: A Case Study on Electrical Service Companies in Indonesia

Organizational culture is very important in creating a good work climate. With a good work culture, organizational performance can be further improved. However, the creation of an effective work culture cannot be separated from the right budget system in the company. Therefore, this study aims to explore budget planning system used by companies to create organizational culture. Budget planning is very precise in growing the perceptions, assumptions, and values shared by members of the organization. In gathering information, the informants conducted several interviews and observations at five electricity service companies in Indonesia. The interviews were addressed to 30 managers who spread in 5 electrical service companies in Indonesia. The result of this study is budget planning system can create a conducive work culture that fosters values and confidence in increasing organizational performance. Through this research, we offering budget planning constructions that are able to foster perceptions, assumptions, and values that are useful in creating an organizational culture that supports increased performance in organizations. So, the contribution of this research can be a reference for managers and practitioners in preparing budget plans that are useful for creating the right work culture to improve organizational performance.