Factors Affect Budget Absorption In Government Institutions of South Sulawesi

Lannai, Darwis; Amin, Asbi

doi:10.57178/atestasi.v3i2.255

Cited by 8 publications

(11 citation statements)

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“…The proposed budget is more significant than required without considering the ease of implementation and real needs in the field. However, in contrast to (Ramdhani & Anisa, 2017;Putri et al, 2018;Ramadhani & Setiawan, 2019;Lannai & Amin, 2020) finding that budget planning has a positive and significant effect on budget absorption. Administrative records are vital so that they can be used as evidence of recording, decision making, and reporting to influence budget absorption properly.…”

Section: Discussionmentioning

confidence: 72%

Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta

Digdowiseiso

2022

ATESTASI

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The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations.

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Section: Discussionmentioning

confidence: 72%

Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta

Digdowiseiso

2022

ATESTASI

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“…The results of research by Koriatmaja et al, (2020), Putri et al, (2021), Lannai & Asbi (2020), Sari et al, (2019) and Oktaria et al, (2020) found that budget planning has a positive effect on budget absorption. In contrast to the research results of Sirin et al, (2020) which found that budget planning has a negative effect on budget absorption.…”

Section: Figure 1 Unnes 2017-2021 Budget Realizationmentioning

confidence: 98%

Analysis of the Factors Causing to Budget Disbursement at the End of the Budget Year (Study at Universitas Negeri Semarang)

Nurchayati¹,

Herlina

Hartono

et al. 2022

dakp

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Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan anggaran, kompetensi sumber daya manusia, pengadaan barang/jasa dan komitmen organisasi terhadap penyerapan anggaran. Pendekatan menggunakan pendekatan kuantitatif dengan jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber pada data primer. Sampel dalam penelitian ini adalah 99 pegawai yang bekerja di UNNES. Alat analisis yang digunakan adalah SmartPLS versi 3.3.9. Hasil penelitian menunjukkan perencanaan anggaran, kompetensi sumber daya manusia, pengadaaan barang/jasa dan komitmen organisasi berpengaruh positif terhadap penyerapan anggaran.

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“…In the research conducted by (Lannai & Amin, 2020;Pratiwi, N. R. et al, 2023) states regulation is positively and significantly related to budget absorption. It also states that regulation has a significant positive effect on budget absorption (Ramadhani & Setiawan, 2019;Ramdhani & Anisa, 2017).…”

Section: Introductionmentioning

confidence: 99%

Asta Brata Moderates Budget Planning, Experience and Regulation of Budget Absorption during the Covid-19 Period

Supraptana,

Sujana

2023

IJSSB

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PTN BLU Udayana University as one of the BLU state universities by managing very large funds has experienced a decrease in budget absorption in the last three years which indicates that the planned activities cannot be realized properly. The purpose of this study is to test and analyze the effect of budget planning, experience and regulation on budget absorption and to test and analyze asta brata reinforce the influence of budget planning, experience and regulation on budget absorption. The population of this study is the entire Treasurer of Auxiliary Expenditures (BPP) and members of the Treasurer of Auxiliary Expenditures (BPP) based on the Decree of Power of Attorney for the Use of Budget of Udayana University Number 17 / UN14 / HK / 2022, which is 76 people, as well as verifier 2 and validators in this case serving as Head of Administration, Deputy Dean II and Deans of 48 people. So a total of 124 people. The sampling used is a census technique. The data collection method used in this study was to use a questionnaire. Data analysis in this study used the help of Smart PLS 3.2.9 software. The results of the analysis show that Budget planning has a positive and significant effect on budget absorption, while experience and regulation have no significant effect on budget absorption. The results also show that Asta brata is unable to moderate the influence of budget planning, experience and regulation on budget absorption.

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Factors Affect Budget Absorption In Government Institutions of South Sulawesi

Cited by 8 publications

References 0 publications

Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta

Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta

Analysis of the Factors Causing to Budget Disbursement at the End of the Budget Year (Study at Universitas Negeri Semarang)

Asta Brata Moderates Budget Planning, Experience and Regulation of Budget Absorption during the Covid-19 Period

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