Abstract
<p align="center"><strong>Abstract</strong></p><p><em>This study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.</em><strong></strong></p>
Highlights
A country uses the budget as a driving tool intended by the government to run the wheels of government
The implementation of local government expenditure budgets is almost certain that every period at the end of the fiscal year there is a sharp increase in the disbursement of funds
Various efforts have been made to optimize the absorption of the state budget, but the facts show that there have been no significant changes related to the absorption of the budget
Summary
A country uses the budget as a driving tool intended by the government to run the wheels of government. With this budget, an agency can plan as an effort to estimate the finances of the agency. Every year the local government makes an annual financial plan contained in the Regional Revenue and Expenditure Budget (APBD) which has been approved by the Regional People's Representative Council (DPRD). The implementation of local government expenditure budgets is almost certain that every period at the end of the fiscal year there is a sharp increase in the disbursement of funds. The economy runs properly if the absorption of the budget is optimal and in accordance with the initial planning, but if there is a delay, economically it will cause state losses
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