Abstract
Budget performance, which is an embodiment of the principles of state financial reform, has not been fully implemented. There are signs that the budget absorption is not being used efficiently as possible, with attention still being directed toward the year’s end. The ability of the community to benefit will allegedly be delayed as a result. This study aims to analyze how SKPD Regional Work Units (regional administrative bodies) in Indonesia used its allocated funds. In this study, we employed secondary data collection methods. This study will discuss about all SKPD that work in the Indonesian provincial government. Multiple-linear regression was the method used for data analysis. The hypothesis testing table demonstrates that the budget planning variable has little bearing on how much money is spent. Budget absorption is significantly impacted by the budget implementation variable.
 Keywords: budget absorption, budget implementation, budget planning
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
