The Influence of Procurement Literacy and Budget Supervision on Regional Public Health Service Agency Budget Absorption of Tugurejo Hospital

Abstract

Financial planning, management, and control will improve with a greater understanding of procurement literacy and budget monitoring. The regulations about the procurement of government goods and services are currently governed by Presidential Regulation Number 54 of 2010, with the most recent amendment being Presidential Regulation Number 16 of 2018, commonly known as the Presidential Decree on Government Procurement of Goods and Services. These regulations were formulated by the Procurement Policy Institute for Government Goods and Services, also known as LKPP. The urgent/immediate need for goods/services results in the procurement process for goods/services sometimes not complying with the provisions for procurement of goods/services. Therefore, a budget monitoring role is needed, so that budget absorption can be absorbed optimally. This research aims to determine the influence of procurement literacy and budget supervision on the absorption of the BLUD Tugurejo Hospital. This type of research uses quantitative descriptive, using regression testing via the SPSS application. The research results show that procurement literacy and budget supervision have a significant effect on the absorption of the BLUD Tugurejo Hospital. The positive impact that arises is the improvement of existing infrastructure in the village so that national development can continue to move in a better direction. In practice, the BLUD of Tugurejo Regional Hospital requires budget supervision by competent human resources so that the planned budget absorption can be realized perfectly. Competent HR means HR with a high level of financial literacy and procurement literacy