<p>As a result of the analysis, we came to the conclusion that participation in <em>budget preparation </em><em>did not affect the performance of the organization. Motivation</em><em> could not </em><em>enhance</em><em> the positive </em><em>impact</em><em> of </em><em>budgetary</em><em> preparation participation on </em><em>the performance of the organization.</em><em> The </em><em>conclusion from</em><em> this study is that </em><em>the budget for</em><em> participation is not the only </em><em>factor</em><em> that plays an important role in the process of developing organizational performance in the</em> organization of UST Yogyakarta student institutions.</p>