Budget Absorption Research Articles

Analysis of the Schedule of Budget Implementation, Organizational Commitment, and Bureaucratic Reforms on Budget Absorption in the North Tapanuli Regency Government

The purpose of this study was to analyze the effect of budget execution, bureaucratic reform, and organizational commitment to budget absorption with the quality of human resources as a moderating variable in the regional government organizations of North Tapanuli Regency. The population used was all regional apparatus organizations of the North Tapanuli Regency Government, totaling 45 (forty five) regional apparatus organizations. The sampling technique in this study was carried out by the census method or saturated sample, where all members of the population were sampled. Furthermore, 2 (two) questionnaires will be given to each regional apparatus organization which will be filled in by the Financial Administration Officer and the Expenditure Treasurer of the regional apparatus organization. So that the total sample to be used is 90 respondents. The type of data used in this research is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that the quality of the budget execution checklist, budget reform has a positive effect on budget absorption in the regional apparatus of the North Tapanuli Regency Government. Organizational commitment has no effect on budget absorption in the regional apparatus of the North Tapanuli Regency Government. The quality of human resources cannot moderate the relationship between the quality of the budget implementation checklist, budget reform, and organizational commitment and budget absorption in the regional apparatus of the North Tapanuli Regency Government.

Keterlambatan Penyerapan Anggaran: Peran Komitmen Organisasi Sebagai Moderasi

The purpose of this line of research is to analyze the effects of planning violations, implementation of violations, quality of HR, administration, and documentation of procurement against delays in the absorption of violations by being moderated by the organization. The population in this study is OPD in Indragiri Hulu Regency which consists of 33 agencies. Respondents in this study were budget management officials taken as many as 3 people per OPD. Data were collected by sending questionnaires directly to respondents in the study. Data analysis with multiple regression and Moderate Regression Analysis shows that budget planning, budget execution, quality of human resources, administration, and procurement documents affect the delay budget absorption. Organizational commitment moderates the effect of planning violations, quality of human resources, administration, and procurement documents against delays in the absorption of violations. However, organizational commitment does not moderate the effect of budget execution on delays in budget absorption.

Faktor- Faktor Yang Mempengaruhi Tingkat Penyerapan Anggaran Belanja Satker Pusat Di Daerah Lingkup Kemenlhk

This study examined and analyzed the effect of budget planning, budget execution, internal supervision, and regulation on the level of absorption of the budget for the central working unit within the scope of the Ministry of Environment and Forestry spread over Indonesia. The primary data were derived from questionnaires to answer questions from 193 respondents. The sample selection used was the Slovin formula. The data were analyzed using a multiple linear regression analysis technique through the SPSS 26 program. Partial test results show that budget planning, budget execution, and regulations significantly affect the level of budget absorption.

PENGARUH PERECANAAN DAN PELAKSANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN (STUDI KASUS PADA KECAMATAN BACAN, KECAMATAN BACAN SELATAN DAN KECAMATAN BACAN TIMUR)

The main objectives of this study were to determine andanalyze: the influence of planning on budget absorption in Bacan subdistrict,southern Bacan sub-district and eastern Bacan sub-district; andthe influence of the budget on budget absorption in Bacan sub-district,southern Bacan sub-district and eastern Bacan sub-district.Methodology: This study uses multiple linear regression analysis usingSPSS version 23 as a statistical test tool. The data collection tools usedwere questionnaires and interviews, and the number of respondentswas 99 respondents spread over the southern Halmahera district.Finding: In the regression output, the significance number for thePlanning variable is 0.731. This value is greater than the significancelevel of 0.05 so that it states that budget planning has no effect onbudget absorption and it can be concluded that H1 is rejected becauseit is supported by the data and is not in accordance with researchexpectations. At the output of the regression obtained a significantfigure for the budget implementation variable of 0.000. This value issmaller than the significance level of 0.05, indicating that budgetexecution has a positive effect on budget absorption and it can beconcluded that H2 is accepted.Conclusion: (1) Planning has no effect on budget absorption in BacanDistrict, South Bacan District and East Bacan District. It can be seenfrom the significance figure for the budget planning variable that it is0.731 because there are still many village officials who have planned orhave budgeted for a plan but in implementation it is not realized so thatit can weaken the absorption capacity of the budget; and (2) budgetimplementation has an effect on budget absorption in South Halmaherain Bacan District, South Bacan District and East Bacan District. It canbe seen from the significance figure for the budget implementationvariable, which is 0.000. Because if the implementation is good, it canabsorb the budget itself and vice versa.

Analisis Penentuan Cadangan Kas Badan Layanan Umum

This research based on government regulation that makes the government have the right of immunity in taking more funds at a BLU which is then distributed to other BLUs, so cash reserves need to be made. This study aims to analyze the nominal cash that must be reserved by BLU University X. The amount of cash reserves must be adjusted by considering the possibility of the government taking a surplus of BLU funds and financial condition to become management capital at the beginning of the following year. This study uses a descriptive qualitative approach. Data were obtained through interviews with the financial, PNBP coordinator and expenditure treasurer. The results showed that BLU University X did not yet have a cash reserve strategy to deal with the government regulations. The implication of this research is as a consideration for BLU in formulating policies and strategies to manage cash from the remaining cash at the end of the previous year to be used as cash reserves.
 Keywords: Cash Reserves; Budget Absorption; Budget Surplus.

Determinant of the effectiveness of performance-based budgeting implementation and budget absorption in regional government of Bengkulu Province

This study aimed to find out the effect of understanding, training, external pressure and organizational commitment on the effectiveness of performance-based budgeting implementation and budget absorption in the Regional Government of Bengkulu Province. This study was based on the importance of information on performance-based budgeting and budget absorption. The samples taken were from 17 Regional Apparatus Organizations in the Regional Government of Bengkulu Province with a questionnaire that could be researched totalling 90 respondents. The technique of collecting data was using quantitative data by distributing questionnaires and giving them to each respondent with the criteria of having an interest in compiling, using and reporting budget realization or executing the budget from the Regional Government. Hypothesis testing used Smart PLS 3.3. The results of hypothesis testing showed that understanding and training had a significant effect on the effectiveness of performance-based budgeting implementation and had a positive effect on budget absorption. Meanwhile, the external pressure variable had a significant influence on the budget absorption variable but had a negative effect on the effectiveness of performance-based budgeting implementation. In the organizational commitment and effectiveness of performance-based budgeting implementation variables, it had a negative or no significant effect on budget absorption.

Budget Absorption: on The Interaction of Organizational Commitment, Budget Planning and Quality of Human Resources of The OPD in Serang City

This study aims to examine the effect of budget planning, the quality of human resources on budget absorption with organizational commitment as a moderating variable (empirical study Of the OPD on Serang City). This research is a type of quantitative research, data is collected by distributing questionnaires directly with purposive sampling technique to the respondents. While the respondents are functional officials in agencies/work units within the Serang City government who are certainly involved in the budgeting process, with a total of 90 respondents who can be processed. The analytical method used in this study is moderate regression analysis (MRA). From the results of moderate regression analysis (MRA), four hypotheses show their effect on budget absorption, namely: 1) budget planning has a significant effect on budget absorption 2) quality of human resources has a significant effect on budget absorption 3) the interaction between budget planning and organizational commitment as a moderating variable has a significant effect on budget absorption 4) the interaction between the quality of human resources and organizational commitment as a moderating variable has a significant effect on budget absorption

Implementation of E-SAKIP Policy in Improving the Performance of State Civil Apparatus in Sleman Regency during the Pandemic

This study aims to analyze the implementation of the E-SAKIP Policy in Improving the Performance of the State Civil Apparatus in Sleman Regency during the Pandemic using four components of policy implementation, namely on target, government performance, Human Resources and Communication between Government Agencies implementing the Government Agency Performance Accountability System (SAKIP). which is integrated with the strategic planning system, budget system and government accounting system contained in the Indonesian Presidential Regulation Number 29 of 2014 concerning SAKIP. The research method uses a qualitative descriptive approach. The data collection technique was carried out using the Sleman Regency E-Sakip application data and then Captured through the Ncapture feature in Nvivo 12 Plus to see the implementation of policies in the E-Saki application. The results showed that the implementation carried out by the Sleman district through E-Sakip had been going well even though in the midst of a pandemic the program was running on target. Sleman Regency is one of the districts that received Good accreditation in carrying out performance through E-Sakip. the existence of E-Sakip can have an impact on increasing the performance of the implementation of public policies, programs and activities as well as budget absorption in accordance with the target.

The Effect Of Budget Planning, Human Resource Competence And Organizational Commitment On Budget Absorption In The North Sumatera Regional Police Satker

The purpose of this research is basically to be able to find out, test and analyze the effect of budget planning, human resource competence, organizational commitment to budget absorption in the North Sumatra Regional Police. The research used a qualitative descriptive method with a survey approach. Meanwhile, the data analysis used the SEM-PLS approach. The research findings resulted : First, budget planning does not have a significant effect on budget absorption in the North Sumatra Regional Police. Second, the competence of human resources does not have a significant effect on budget absorption in the North Sumatra Regional Police. Third, organizational commitment has a significant effect on budget absorption in the North Sumatra Regional Police.

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

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.

PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, PELAKSANAAN ANGGARAN DAN KOMITMEN ORGANISASI PADA PENYERAPAN ANGGARAN

The low level of budget absorption is oftten a problem for Regional Apparatus Organizations (OPD). The research is conducted to describe the effect of budget planning, the quality of human resources, budget execution and organizational commitment to the absorption of regional revenue and expenditure budgets in the Regional Apparatus Organizations of Pelalawan Regency. The population in this study were all OPD in Pelalawan Regency. Sample selection using purposive sampling method. Data was collected by distributing questionnaires to 84 respondents, and only 78 questionnaires could be used in this study. The data analysis method used is Multiple Linear Regression using SPSS version 22. The results showed that budget planning, quality of human resources, budget execution and organizational commitment had an effect on the level of budget absorption in the OPD Pelalawan Distrik. The results of this study have a contribution to the OPD increasing the absorption of regional revenue and expenditure budget.

The Effect of Budget Planning, Budget Implementation, and Human Resource Competencies on Budget Realization at Ganesha University of Education

The budget is an important component in implementing public services whose implementation is left to ministries/agencies and work units for the benefit of the community. However, much has not been achieved in its implementation due to the realization that budget absorption is not optimal. This study analyzes the impact of budget planning, budget execution, and human resource competence on budget absorption. This type of research is associative research. The population in this study was 58 budget management employees. The sample used is saturated. The data in this study are primary data and secondary data. Data collection techniques used questionnaires and in-depth interviews. Data analysis techniques used multiple linear regression analysis. The study results show that budget planning has a significance score of 0.154 > 0.05. It shows that H1 is rejected, meaning that budget planning has no significant effect on budget absorption. Second, budget execution has a significance score of 0.000 <0.05. It shows that H2 is accepted, meaning that budget execution significantly affects budget absorption. Third, the human resource competency variable has a significance score of 0.018 <0.05. It shows that H3 is accepted, meaning that human resource competence significantly affects budget absorption. This study shows that budget planning, execution, and human resource competence do not affect budget absorption.

Analysis the Relationship of Budget Planning to Budget Absorption in Regional Device Organizations Health Department of Konawe District Islands

Introduction: Based on data from the Regional Finance Agency of the Konawe Islands Regency in the 2019 budget year the achievement rate is 21.93%. Meanwhile, for the 2020 fiscal year, it only reached 19.31%. The problem of the level of budget absorption should be reduced if the Regional Device Organization of the Health Office of the Konawe Islands Health Office. Based on this, the researcher is interested in conducting a study on the analysis of the relationship between budget planning and budget absorption in the Regional Device Organization of the Konawe Islands District Health Office.
 Methods: This research is quantitative using a cross sectional design, namely collecting, analyzing, and describing information and data systematically, while increasing understanding of certain phenomena.
 Result: There is a moderate relationship between planning and budget absorption, it is known from the results of data analysis and obtained a value of X Count or Chi Square 14,653 > from 3.84 or X table and a Phi value of 0.536, there is a moderate relationship between budget execution and budget absorption
 Conclusion: There needs to be an increase in periodic performance evaluations for the Regional Device Organization of the Konawe Islands District Health Office, especially regarding budget absorption, and it is necessary to improve employee performance by providing training to further deepen their work and fluency in work.

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

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.

Analisis Perencanaan Anggaran Terhadap Penyerapan Anggaran Belanja Dinas Perumahan dan Kawasan Permukiman, Pertanahan dan Pertamanan Kota Bandung Tahun Anggaran 2019

The budget functions as planning and control related to plans and targets achieved by the government so that later expenditures can be accounted for to the public. Local governments make APBD as guidelines in regulating revenues and expenditures to carry out regional development so as to minimize deflections that will harm the state. There are However, several issues with its execution in budget absorption, especially in less than optimal spending. In 2019 the Housing and Settlement Areas, Land and Landscaping Services of Bandung City, the absorption of the goods and services budget has still not reached the predetermined target, notably in the execution of the program budget in 2019, when the absorption rate was less than 67%. Factors in budget planning that influence budget absorption in programs are administrative, activity program planning, regulatory, and internal.

PERKEMBANGAN PENELITIAN KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANJERIAL DI INDONESIA

The purpose of this study is to describe in general about the development of budget research in Indonesia. The development of budget research in this study was analyzed using the charting the field method. A total of 23 articles on budgets from 15 accredited journals in Indonesia from 2014 to 2020 were analyzed in this study. The variables and research methods used by the researchers form the basis of classification by researchers. Of the 23 articles studied, the researchers preferred the use of quantitative methods. Multiple regression is the most dominant analysis model used in the article in this study. Based on the results of the study, (1) most studies use budget absorption as a dependent variable; and (2) organizational commitment or management and budget participation as independent variables.

Pengaruh Sisa Lebih Perhitungan Anggaran, Fiscal Stress dan Pendapatan Asli Daerah terhadap Penyerapan Anggaran dengan Rebudgeting sebagai Variabel Moderasi

This research aimed to analyze remaining budget calculations, fiscal stress, local revenue on budget absorption with rebudgeting as moderating variables in regency/city governments in West Java Province. The population in this study were all 27 regency/cities in West Java Province. The sample collection method used purposive sampling, while the data processing method used multiple linear regression analysis. The results of statistical tests show that the remaining excess of budget calculations and local revenue has a significant positive effect on budget absorption, but fiscal stress has no effect on budget absorption. rebudgeting as a moderating variable can moderate the relationship between the remaining excess of budget calculations and budget absorption but rebudgeting is not able to moderate the relationship between fiscal stress, local revenue and budget absorption.

Political Conflict between the DKI Jakarta Governor and DPRD in the 2015 APBD Determination Process

The purpose of this study is to describe the political conflict between the DKI Jakarta Governor and the Regional People's Representative Assembly (DPRD) in the 2015 APBD Determination Process. The design method used is a qualitative case study. The research was carried out in DKI Jakarta in 2015. Primary data were obtained from various documents related to implementing the Healthy Jakarta program held by the DKI Jakarta governor and deputy governor in 2013 through interviews about the object under study. The research object is the Political Conflict between the DKI Jakarta Governor and DPRD in the 2015 Regional Revenue and Expenditure Budget (APBD) Determination Process. Observation, interviews, and documentation carried out data collection techniques. The data analysis process began by examining all available data from various sources such as interviews, observations that have been written in field notes, documents, pictures, photos, Etc. After reading, studying, and reviewing, the next step was reducing the data by doing abstractions (making the core summary, processes, and statements that need to be provided) arranged in units. Then, the units were categorized while coding. The results showed that divided local government occurring in DKI Jakarta is the leading cause of conflict between the DKI Jakarta Governor and DPRD. It shows that the divided local government triggers prolonged conflicts between the Governor and DPRD. The impact of political conflict between the DKI Jakarta Governor and DPRD has disrupted the government path in DKI Jakarta Province. It started from the delay in discussing and determining the 2015 Draft of Revenue and Expenditure Budget (RAPBD), the planned transportation megaproject, specifically the Mass Rapid Transit (MRT) development project, and budget absorption in the 2014 DKI Jakarta APBD are getting lower.

Government Budget Absorption: A Study on The Reallocation and Refocus of the COVID-19 Budget

Low absorption of Covid 19 budget causes problems for the government. This study examines the influence of regulation, budget execution, utilization of information technology, and leadership commitment to the absorption of the Covid 19 budget in the Provincial Government of Riau. The population in this study were all Regional Apparatus Organization (OPD) in the Riau Provincial Government. The sampling technique used is purposive sampling with OPD criteria using the Covid 19 budget. Respondents in this study are budget managers. A total of 68 people participated in this study. Data analysis with PLS shows that regulation, budget implementation, and the use of information technology affect the absorption of the Covid 19 budget. Meanwhile, the leadership's commitment does not affect the absorption of the Covid 19 budget. This research has contributed to the Riau Provincial government in formulating budget use policies.

Reflections on Village Autonomy through the Implementation of Village Funds in Gampong Kapa, East Langsa District, Langsa City

Village funds are provided by the central government to villages (gampong) to improve the welfare of the gampong community. The existence of village funds is expected to increase community productivity. This study aims to explain how the implementation of village fund policies in Gampong Kapa in 2019 by linking the policy implementation model according to Grindle. The research method used is descriptive qualitative. Data collection was carried out through interviews, observation, and documentation. The results showed that the implementation of village fund policies in Gampong Kapa has not been carried out well even though the budget absorption has reached 100%. The process is following the existing regulations, but in the implementation in the field, there are many problems. The development and empowerment activities made by the gampong government are not felt by the community. This is because the implementation of village funds in Gampong Kapa does not pay attention to both the policy context and policy content so that the village funds disbursed by the central government in very large numbers are considered by some residents to be not optimal in improving the welfare of the people of Gampong Kapa.