Abstract :
This study uses quantitative research methods, with the aim of knowing the effect of the budgeting system on managerial performance at PAM Tirta Mangkaluku, Palopo City. The sampling technique used was simple random sampling technique. The tool used in this study uses the SPSS type 24 application. The results of this test indicate that the budgeting system variable has a positive and significant effect on managerial performance.
Keywords: Budgeting System, Managerial Performance