[ABSTRAK
Sebagai organisasi pelayanan publik, Kementerian Pemuda dan Olahraga belum efektif dalam melaksanakan proses pembelajaran organisasi khususnya dalam pengelolaan anggaran dan keuangan. Berdasarkan pengamatan terhadap Laporan Hasil Pemeriksaan (LHP) Kemenpora yang diterbitkan oleh Badan Pemeriksa Keuangan kurun waktu tahun 2005 sampai dengan tahun 2012, ditemukan cukup banyak permasalahan yang sama dan berulang dalam pengelolaan anggaran dan keuangan dalam kurun waktu tersebut.Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan transaksional dan motivasi terhadap pembelajaran organisasi dengan studi kasus pada pengelolaan anggaran dan keuangan di Sekretariat Kementerian Pemuda dan Olahraga. Penelitian ini merupakan jenis penelitian explanatory dengan pendekatan kuantitatif yang menjelaskan hubungan kausal antar variabel penelitian melalui pengujian hipotesis. Penelitian ini memakai kuesioner sebagai instrumennya. Dari 182 kuesioner yang disebar, sebanyak130 kuesioner kembali atau dengan tingkat pengembalian 71,4%. Hipotesis pada penelitian ini diuji dengan menggunakan analisis jalur.Hasil penelitian menunjukkan bahwa kepemimpinan transaksional yang terdiri atas contingent reward, management by exception-active, dan management by exception-passive berpengaruh positif signifikan terhadap motivasi secara parsial maupun simultan, kepemimpinan transaksional yang terdiri atas contingent reward, management by exception-active, dan management by exception-passive berpengaruh positif signifikan terhadap pembelajaran organisasi secara parsial maupun simultan, motivasi berpengaruh positif signifikan terhadap pembelajaran organisasi, dan kepemimpinan transaksional dan motivasi secara simultan berpengaruh terhadap pembelajaran organisasi. Berdasarkan hasil analsis jalur, ditemukan pengaruh secara langsung dan tidak langsung dalam hubungan kepemimpinan transaksional dengan pembelajaran organisasi.Saran bagi Kemenpora adalah lebih mengintensifkan implementasi pendekatan kepemimpinan transaksional, terutama dimensi contingent reward, dibarengi pemberian motivasi secara aktif untuk meningkatkan pembelajaran organisasi dalam pengelolaan anggaran dan keuangan.

---

ABSTRACT
As a public service organization, Ministry of Sport and Youth Affair haven?t implemented the organization learning process effectively particularly in budget and finance management. Based on the observation of Ministry of Sport and Youth Affair Audit Reports published by State Audit Board in the period of 2005 until 2012 show that Ministry of Sport and Youth Affair have several problems related to budget and finance management recurred every year.The objective of this study is to analyze the influence of transactional leadership and motivation to organization learning focusing on budget and finance management in Indonesia Ministry of Sport and Youth Affair as study case. This study is explanatory research and applies quantitative approach that explains causal relationship among research variables through hypothesis testing. This study uses questionnaire as its tool. Among the 182 questionnaires are distributed, 130 were returned back, or in other words, approximately 71,4% of the total amount of the distributed ones. The hypotheses in this study are tested through Path Analysis.The results of the study show that transactional leadership, which is consist of contingent reward, management by exception-active, and management by exception-passive, have positive impact on motivation significantly in partial or simultaneous way, transactional leadership, which is consist of contingent reward, management by exception-active, and management by exception-passive, have positive impact on organization learning significantly in partial or simultaneous way, motivation have positive impact on organization learning significantly, and transactional leadership and motivation have positive impact on organization learning simultaneously and significantly. Based on path analysis, there are direct and indirect impact to relationship between transactional leadership and organization learning.According to the result of this study, Ministry of Sport and Youth Affair should apply better implementation of transactional leadership, mainly on contingent reward aspect, and also practice more exertion to increase motivation in order to improve organization learning of budget and finance management.;As a public service organization, Ministry of Sport and Youth Affair haven?t implemented the organization learning process effectively particularly in budget and finance management. Based on the observation of Ministry of Sport and Youth Affair Audit Reports published by State Audit Board in the period of 2005 until 2012 show that Ministry of Sport and Youth Affair have several problems related to budget and finance management recurred every year.The objective of this study is to analyze the influence of transactional leadership and motivation to organization learning focusing on budget and finance management in Indonesia Ministry of Sport and Youth Affair as study case. This study is explanatory research and applies quantitative approach that explains causal relationship among research variables through hypothesis testing. This study uses questionnaire as its tool. Among the 182 questionnaires are distributed, 130 were returned back, or in other words, approximately 71,4% of the total amount of the distributed ones. The hypotheses in this study are tested through Path Analysis.The results of the study show that transactional leadership, which is consist of contingent reward, management by exception-active, and management by exception-passive, have positive impact on motivation significantly in partial or simultaneous way, transactional leadership, which is consist of contingent reward, management by exception-active, and management by exception-passive, have positive impact on organization learning significantly in partial or simultaneous way, motivation have positive impact on organization learning significantly, and transactional leadership and motivation have positive impact on organization learning simultaneously and significantly. Based on path analysis, there are direct and indirect impact to relationship between transactional leadership and organization learning.According to the result of this study, Ministry of Sport and Youth Affair should apply better implementation of transactional leadership, mainly on contingent reward aspect, and also practice more exertion to increase motivation in order to improve organization learning of budget and finance management., As a public service organization, Ministry of Sport and Youth Affair haven?t implemented the organization learning process effectively particularly in budget and finance management. Based on the observation of Ministry of Sport and Youth Affair Audit Reports published by State Audit Board in the period of 2005 until 2012 show that Ministry of Sport and Youth Affair have several problems related to budget and finance management recurred every year.The objective of this study is to analyze the influence of transactional leadership and motivation to organization learning focusing on budget and finance management in Indonesia Ministry of Sport and Youth Affair as study case. This study is explanatory research and applies quantitative approach that explains causal relationship among research variables through hypothesis testing. This study uses questionnaire as its tool. Among the 182 questionnaires are distributed, 130 were returned back, or in other words, approximately 71,4% of the total amount of the distributed ones. The hypotheses in this study are tested through Path Analysis.The results of the study show that transactional leadership, which is consist of contingent reward, management by exception-active, and management by exception-passive, have positive impact on motivation significantly in partial or simultaneous way, transactional leadership, which is consist of contingent reward, management by exception-active, and management by exception-passive, have positive impact on organization learning significantly in partial or simultaneous way, motivation have positive impact on organization learning significantly, and transactional leadership and motivation have positive impact on organization learning simultaneously and significantly. Based on path analysis, there are direct and indirect impact to relationship between transactional leadership and organization learning.According to the result of this study, Ministry of Sport and Youth Affair should apply better implementation of transactional leadership, mainly on contingent reward aspect, and also practice more exertion to increase motivation in order to improve organization learning of budget and finance management.]