Pengaruh Regulasi, Politik Anggaran, Perencanaan Anggaran, Sumber Daya Manusia Dan Pengadaan Barang/ Jasa Terhadap Penyerapan Anggaran Belanja Pada OPD Provinsi Sumatera Barat

Ramadhani, Rifka; Setiawan, Mia Angelina

doi:10.24036/jea.v1i2.104

Cited by 17 publications

(33 citation statements)

References 3 publications

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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: 83%

“…The results of this study support the stakeholder theory explaining that local governments have a reciprocal relationship between each party that will have an impact on one another in achieving specific goals, the government as a stakeholder whose influence is quite significant on development in the region provides services to the needs of the community by the process of procuring goods/services online which are one way to accelerate budget absorption. The study results (Gagola et al, 2017;Syakhrial, 2018;Ramadhani & Setiawan, 2019) found that the procurement of goods/services had a positive and significant effect on budget absorption. However, Puluala (2021) found that the procurement of goods/services had a positive and insignificant impact on budget absorption.…”

Section: Discussionmentioning

confidence: 93%

“…From an agency perspective, this is a form of contract that becomes a tool for the legislature to oversee the execution of the budget by the executive. The study results (Ramdhani & Anisa, 2017;Putri et al, 2018;Ramadhani & Setiawan, 2019) found that budget planning had a positive and significant effect on budget absorption. However, (Salwah 2019;Delia et al, 2021) found that budget planning had no significant impact on budget absorption.…”

Section: Introductionmentioning

confidence: 90%

“…So that in using the budget effectively, efficiently, and economically, budget absorption will be fast and evenly absorbed until the end of the year. The study results (Gagola et al, 2017;Syakhrial, 2018;Ramadhani & Setiawan, 2019) found that the procurement of goods/services had a positive and significant effect on budget absorption. However, Puluala (2021) found that the procurement of goods/services had a positive and insignificant impact on budget absorption.…”

Section: Introductionmentioning

confidence: 93%

“…In that case, the budgeted APBD allocation is not accompanied by optimal absorption, then the Judging from the regional financial reports that have been made, the remaining excess of budget financing (SILPA) of 2018, 2019, and 2020 APBD in the financial statements is still in the trillions. According to (Ramadhani & Setiawan, 2019), budget absorption is the achievement of an estimate during a specific period viewed at a particular time (realization of the budget). The DKI Jakarta Province SILPA data explains that the budget absorption capacity of the DKI Jakarta Provincial Government is not optimal because it is not under the desired target.…”

Section: Introductionmentioning

confidence: 99%

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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: 83%

Section: Discussionmentioning

confidence: 93%

Section: Introductionmentioning

confidence: 90%

Section: Introductionmentioning

confidence: 93%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

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

Digdowiseiso

2022

ATESTASI

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Investigation of Determinant Roots in The Absorption of Education Budget

Indarto,

Santoso

2023

jabm

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This study aims to analyze the effect of budget planning, human resource competence, and budget execution on budget absorption with motivation as a mediating variable at State High School Sub-Rayon IV Semarang City. In this study, the sample was all employees related to budgeting at State Senior High Schools in Sub-Rayon IV Semarang City, totaling 64 respondents (census method). The analysis tools are 1) a validity test, 2) a reliability test. 3) classic assumption test (multicollinearity test). 4) heteroscedasticity test. 5) hypothesis testing (t and F). 6) intervening test (Sobel test). 7) test the coefficient of determination. 8) stepwise multiple regression analysis. The research results show that: 1) budget planning, human resource competence, and budget execution significantly and positively affect budget absorption. 2) budget planning, human resource competence, and budget execution significantly and positively affect motivation. 3) Motivation has a significant and positive effect on budget absorption. 4) motivation can mediate the effect of budget planning, human resource competence, and budget execution on budget absorption in State Senior High Schools in Sub-Rayon IV Semarang City. The research concludes that budget planning, human resource competency, and budget implementation affect motivation and budget absorption in SMA Negeri in Sub Rayon IV Semarang City.

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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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Pengaruh Regulasi, Politik Anggaran, Perencanaan Anggaran, Sumber Daya Manusia Dan Pengadaan Barang/ Jasa Terhadap Penyerapan Anggaran Belanja Pada OPD Provinsi Sumatera Barat

Cited by 17 publications

References 3 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

Investigation of Determinant Roots in The Absorption of Education Budget

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

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